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TAX CODE OF THE REPUBLIC OF BELARUS

of December 29, 2009 No. 71-Z

(as amended on 30-12-2018)

It is accepted by the House of Representatives on December 11, 2009

Approved by Council of the Republic on December 18, 2009

Special part

Section V. Republican taxes, charges (duties)

Chapter 14. Value added tax

Article 112. Taxpayers on value added

Taxpayers on value added (further if other is not established, - payers) are recognized this Chapter:

organizations;

individual entrepreneurs taking into account features, stipulated in Clause the 113th of this Code;

trustees on the turnovers on sales of goods (works, services), property rights arising in connection with the property trust management received in trust management for the benefit of obligees and (or) beneficiaries;

physical persons on which according to this Code, the customs legislation and (or) acts of the President of the Republic of Belarus assigns obligation on the tax discharge to value added, levied in case of commodity importation on the territory of the Republic of Belarus.

Article 113. Features of recognition by payers of individual entrepreneurs in case of sales of goods (works, services), property rights

1. Taxpayers on value added in case of sales of goods (works, services), property rights are recognized:

1.1. the individual entrepreneur applying general procedure for the taxation if the amount of the 205th of this Code determined according to the procedure, stipulated in Clause, proceeds from sales of goods (works, services), property rights and the income in transaction type on leasing (transfer to finance lease (leasing)) of property the accruing result since the beginning of year exceeds 420 000 Belarusian rubles net of any taxes and the charges estimated from revenue.

The amount of proceeds from sales of goods (works, services), property rights does not join proceeds from sales of goods (works, services) when implementing activities on which according to this Code are paid the single tax from individual entrepreneurs and other physical persons and (or) tax in case of simplified taxation system;

1.2. the individual entrepreneur applying simplified taxation system if the amount of the 205th of this Code determined according to the procedure, stipulated in Clause, proceeds from sales of goods (works, services), property rights and income in transaction type on leasing (transfer to finance lease (leasing)) of property gained by it from the commercial organizations (except for joint-stock companies), participants whose owners of property are it his spouse (spouse), parents (adoptive parents, adopters), children (including adopted, adopted), the accruing result since the beginning of year exceeds 420 000 Belarusian rubles net of any taxes and the charges estimated from revenue;

1.3. the individual entrepreneur irrespective of emergence of the circumstances specified in subitems 1.1 and 1.2 of this Item if it makes the decision on the tax discharge on value added and the notification on the made decision is submitted to tax authority in the place of registration.

2. The individual entrepreneur before the termination of tax period is recognized the payer concerning all taxation objects:

in case of the circumstances specified in subitems 1.1 and 1.2 of Item 1 of this Article - since the month following after month of emergence of such circumstance;

in case of decision making about the tax discharge on value added - since the month following after month of submission of the notification on the made decision if other is not provided by part two of this Item.

The individual entrepreneur whose state registration is performed in the current tax period provided the notification on the made decision in month of its state registration, is recognized the payer concerning all taxation objects since month of submission of the notification on the made decision and before the termination of tax period.

Article 114. Discharge of duty of the payer by the Belarusian organizations and individual entrepreneurs in case of sales of goods (works, services), property rights in the territory of the Republic of Belarus the foreign organizations

1. In case of sales of goods (works, services), property rights in the territory of the Republic of Belarus by the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission and not consisting with respect thereto on accounting in tax authorities of the Republic of Belarus (further in this Chapter - the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus), the obligation on calculation and payment in the budget of the value added tax is assigned to the Republic of Belarus staying on the registry in tax authorities of the organization and if other not stipulated in Clause 141 of this Code, individual entrepreneurs acquiring these goods (works, services), property rights.

Such organizations and individual entrepreneurs have the rights and perform the duties established by Articles 21 and 22 of this Code.

2. The foreign organizations, including the prime contractors, subcontractors performing construction or assembly of objects and staying on the registry in tax authorities of the Republic of Belarus, estimate and pay the value added tax since the beginning of implementation of such activities in the territory of the Republic of Belarus.

3. In case of sales of goods (works, services), property rights in the territory of the Republic of Belarus by the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus on the basis of commission agreements, the order and other similar civil agreements the obligation on calculation and payment in the budget of the value added tax is assigned to the Republic of Belarus staying on the registry in tax authorities of the organization and the individual entrepreneurs performing business activity on the basis of such contracts with the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus.

Such organizations and individual entrepreneurs have the rights and perform the duties established by Articles 21 and 22 of this Code.

4. The obligation on calculation and payment in the budget of the value added tax is assigned also to the organizations and the individual entrepreneurs staying on the registry in the tax authorities of the Republic of Belarus participating in calculations is direct with the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus, and signed the contract with such foreign organizations (including the agreement establishing rendering services in the conclusion of the contract for acquisition (realization) of works (services), property rights) as a result of which goods (works, services), property rights are exercised in the territory of the Republic of Belarus.

Such organizations and individual entrepreneurs have the rights and perform the duties established by Articles 21 and 22 of this Code.

5. On turnovers on sales of goods (works, services), property rights in the territory of the Republic of Belarus by the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus provisions of Item 2 of Article 115 and Item 1 of article 118 of this Code extend.

Article 115. Taxation objects value added tax

1. The taxation objects the value added tax are recognized:

1.1. turnovers on sales of goods (works, services), property rights in the territory of the Republic of Belarus, including turnovers:

1.1.1. on sales of goods (works, services), property rights the payer to the workers;

1.1.2. on exchange of goods (works, services), property rights;

1.1.3. on voluntary conveyance of goods (works, services), property rights;

1.1.4. on transfer of goods (works, services), property rights under the agreement on provision instead of obligation fulfillment of compensation, and also subject of pledge by the pledger to the pawnbroker (creditor) in case of non-execution or improper execution of the obligation provided with pledge;

1.1.5. on transfer of the subject of the agreement by the lessor of finance lease (leasing) (further - leasing subject) to the leasing recipient;

1.1.6. on delivery by the lessor of object of lease to the lessee;

1.1.7. on shipment (return) of returnable tare by the seller to the buyer (the buyer to the seller).

Returnable tare is the container which cost does not join in sales price of the goods shipped in it and which is subject to return to the seller of goods on conditions and in the terms established by the agreement or the legislation;

1.1.8. on the sales of goods (works, services), property rights arising at the trustee in connection with property trust management according to the property trust management agreement for the benefit of the obligee (beneficiary);

1.1.9. on transfer of goods within the loan agreement in the form of things;

1.1.10. on other disposal of the self-produced goods placed under customs procedure of duty-free trade in duty-free shops if in case of their acquisition in commodity-transport delivery notes the tax rate for value added in the amount of zero (0) percent according to subitem 1.10 of Item 1 of Article 122 of this Code was allocated;

1.1.11. on transfer of property rights on intellectual property items;

1.1.12. on realization of property of the debtor within enforcement proceeding, including cession of property of the debtor to the claimant;

1.1.13. on cession of property in free use to loan recipient;

1.1.14. on transfer by the subscriber to subsubscribers of all types received energies, gas waters;

1.2. commodity importation on the territory of the Republic of Belarus and (or) other circumstances with which availability this Code and (or) acts of the President of the Republic of Belarus, the customs legislation, the international agreements of the Republic of Belarus constituting the right of the Eurasian Economic Union connect emergence of obligation on the tax discharge on value added.

2. The taxation objects the value added tax are not recognized:

2.1. the amounts received by authorized bodies for the made legally significant actions by provision to the organizations and physical persons of certain rights (the state tax, patent fees, the consular fee), payments in the budget or in budgets of state non-budgetary funds;

2.2. leasing (transfer to finance lease (leasing)) of the company which is in state-owned property in general as property complex in case of which the received amounts of the rent are subject to transfer in budget receipt;

2.3. alienation of the property which is in state-owned property in case of which the received money is subject to the direction in the budget according to the acts of the legislation regulating procedure for the order state-owned property and (or) on the purposes determined by these acts of the legislation or are subject to distribution according to the specified acts of the legislation, including:

in the course of privatization of the property which is in property of the Republic of Belarus and its administrative and territorial units;

the released material resources of Armed Forces of the Republic of Belarus, other troops, military forming and paramilitary organizations of the Republic of Belarus;

2.4. transfer within the agreement of particular partnership (cooperation agreement):

goods (performance of works, rendering services), property rights as contribution of the participant of particular partnership (cooperation agreement) to common cause (except for the goods alienated under the terms of the specified agreement to other participant);

goods in case of the Section of the goods which were in common property of participants of particular partnership (cooperation agreement);

the expenses refunded to the participant according to the agreement of particular partnership (cooperation agreement) person performing maintaining common causes;

2.5. voluntary conveyance:

2.5.1. property (works, services) to the Belarusian organizations performing economic activity on production of crop production, livestock production, fish breeding and beekeeping on condition of use of the received property (works, services) for implementation of economic activity on production of crop production, livestock production, fish breeding and beekeeping;

2.5.2. property, in case of acquisition (import) of which tax amounts on value added are paid for the account gratuitously of the received budget funds or budgets of state non-budgetary funds and carried on increase in its cost or at the expense of the specified sources;

2.5.3. to the organizations of culture:

cultural values;

goods (works, services), property rights on objects of copyright and the related rights for implementation of cultural activities.

For the purposes of this head and Chapter 16 of this Code the types of activity determined by the President of the Republic of Belarus belong to cultural activities;

2.5.4. state-owned property, except for the goods specified in part one of subitem 2.6 of this Item;

2.5.5. goods (works, services), property rights, including payment of accounts for the acquired and transferred goods (the performed works, the rendered services), property rights to state-financed organizations of health care, education, culture, physical culture and sport;

2.6. turnovers on realization in the territory of the Republic of Belarus (including turnovers on voluntary conveyance) state-financed organizations acquired (gratuitously received) goods, except for fixed assets and intangible assets, at the prices of their acquisition (for gratuitously the received goods - at the prices of their obtaining).

The price of acquisition (obtaining) of the goods specified in part one of this subitem is understood as the price with the value added tax (the price without the value added tax - for goods which turnovers on realization are not recognized the taxation object the value added tax or are exempted from the value added tax according to the legislation) specified by the seller of goods in source accounting documents applied in case of shipment of goods;

2.7. the internal turnovers of the organizations conducting forestry;

2.8. transfer to members:

2.8.1. non-profit organizations of goods (works, services) acquired (imported) at the expense of share (member) fees;

2.8.2. the trade-union organization, being workers consisting in employment relationships with the employer, goods (works, services) acquired due to the assignments received by the trade-union organization from the employer according to the collective agreement;

2.9. turnovers on paid and voluntary conveyance of goods (works, services), including fixed assets and intangible assets, property rights within one legal entity of the Republic of Belarus, except as specified, established by part two of this subitem.

If one separate division fulfilling the tax liabilities of this legal entity in the territory of the Republic of Belarus is part of one legal entity of the Republic of Belarus at least, then calculation and the tax discharge on value added can be made (to be applied release from the taxation):

the separate division of the legal entity of the Republic of Belarus fulfilling the tax liabilities of this legal entity in the territory of the Republic of Belarus by transfer of goods (works, services), property rights within one legal entity;

the legal entity of the Republic of Belarus by transfer of goods (works, services), property rights within one legal entity to the separate division fulfilling the tax liabilities of this legal entity in the territory of the Republic of Belarus.

The inventory (works, services), property rights by which transfer within one legal entity of the Republic of Belarus calculation and the tax discharge on value added are made (release from the taxation is applied), is reflected in accounting policy of the payer;

2.10. turnovers on sales of goods (works, services), property rights the Belarusian organizations (branches of legal entities of the Republic of Belarus) registered as payers outside the Republic of Belarus regarding activities outside the Republic of Belarus;

2.11. commodity exportation from the territory of the Republic of Belarus on the territory of other state member of the Eurasian Economic Union in connection with their transfer within one legal entity;

2.12. turnovers on compensation:

2.12.1. to partnership of owners (the organization of builders, garage cooperative, gardening partnership, country cooperative, the cooperative performing operation of parkings) by his participants (members) of cost:

goods (works, services) acquired for these participants (members) and connected with content and operation of real estate;

the performed works (the rendered services) for these participants (members) and connected with content and operation of real estate;

the goods included in the cost of works (services) specified in paragraph three of this subitem;

2.12.2. to the lessor (lessor) the lessee (leasing recipient) of cost of the acquired works (services) connected with lease (finance lease (leasing)) which is not included in the amount of the rent (leasing payment), except as specified, in 122 of this Code established by subitem 9.3 of Item 9 of Article.

This provision extends to turnovers on compensation to the lessee (leasing recipient) by the lessor (lessor) of cost of the acquired works (services) connected with lease (finance lease (leasing));

2.12.3. the buyer of goods to their seller of the cost of the acquired delivery services (transportation) of goods which are not included in the cost of these goods;

2.12.4. to the broker (confided) by the consignor (principal) of expense amounts on purchase of goods (works, services), the property rights which are not covered by remuneration of the broker (attorney);

2.12.5. to the freight forwarder the client according to the freight forwarding agreement of expense amounts on acquisition of the services used when rendering under this agreement goods (works, services), property rights specified in the freight forwarding agreement and which are not covered by remuneration of the freight forwarder;

2.12.6. to libraries of the costs connected with production of library cards;

2.12.7. to the payer making excise goods from raw materials supplied by the customer, the amounts of excises specified in Item 5 of article 160 of this Code the owner of the excise goods made from raw materials supplied by the customer;

2.13. concession:

2.13.1. rights to claim the initial creditor, coming from the agreements directed to sales of goods (works, services), property rights in the amount which is not exceeding the size of the initial obligation under such agreements;

2.13.2. the rights (requirements) of the special financial organization in case of securitization;

2.14. property acquisition according to the court decree according to the procedure of tax collection, charges (duties), penalty fee, penalties for making of administrative offenses and (or) crimes;

2.15. the cost of food, subscription to printing mass media, works (services) acquired (paid) by the payer for the workers and (or) members of their families, and also for pensioners, earlier at them working;

2.16. turnovers on sales of goods (works, services), property rights to diplomatic representations and consular establishments of the Republic of Belarus;

2.17. turnovers on realization of shares in authorized capitals of the organizations or their parts;

2.18. turnovers on realization in the territory of the Republic of Belarus of the goods (works, services) delivered, transferred (which are carried out, rendered) the supplier of goods (works, services) of the project (program) of the international technical assistance and (or) the receiver of the international technical assistance for its implementation, and also turnovers on their further voluntary conveyance according to the purposes and tasks of projects (programs) of the international technical assistance according to the procedure and on the conditions established by the President of the Republic of Belarus;

2.19. cession of property:

to the trustee the obligee according to the property trust management agreement;

the property trust management returned to the obligee by the trustee in case of termination of the contract;

2.20. turnovers on cession of property in free use, in case of which:

2.20.1. compensation to loaner of expenses on content of property and (or) other expenses connected with property is not made including:

the amounts of charged depreciation, the land tax or the rent for the parcel of land, the real estate tax;

expenses on operation, repair of property;

utilities costs;

2.20.2. compensation obligation to loaner of the expenses specified in subitem 2.20.1 of this Item is provided by acts of the President of the Republic of Belarus, except as specified, 122 of this Code established by subitem 9.4 of Item 9 of Article.

For the purposes of this subitem its following expenses which are subject to compensation to loaner belong to turnovers on cession of property in free use:

the amounts of charged depreciation, the land tax or the rent for the parcel of land, the real estate tax;

the cost of the works (services) in content of property and (or) other works (services) connected with property acquired by it acquired by it (including expenses on operation, repair of property, utilities costs);

2.21. turnovers on sales of goods, placed under customs procedure of re-export;

2.22. turnovers on realization by the religious organizations within religious activities:

2.22.1. services in the organization and holding religious practices, ceremonies, church meetings or other cult actions;

2.22.2. religious literature and (or) objects of religious appointment (except excisable);

2.23. turnovers on release of material values from the state and (or) mobilization material reserves, and also on return and delivery of material values to the state and (or) mobilization material reserves when implementing transactions on refreshening, borrowing, replacement, movement, accumulating, razbronirovaniye of these material values according to the legislation responsible keepers and suppliers;

2.24. turnovers on implementation of securities (including in case of their placement performed according to the legislation), forward and futures contracts, options and other financial instruments of forward transactions, except for realization of the financial instruments assuming delivery of basic asset.

For the purposes of this head to turnovers of implementation of securities:

implementation of securities, commission income (including remunerations under commission agreements or orders) on transactions with securities, charge of the income, depository activity, and also repayment of securities by the issuer in the form established by the legislation belong directly;

do not belong implementation of forms of securities, forms of settlement and payment documents, and also bank payment cards;

2.25. turnovers from implementation of activities for making of the transactions initiated by physical persons and legal entities with non-deliverable off-exchange financial instruments (activities in the Forex curb market);

2.26. turnovers on realization in the territory of the Republic of Belarus of works (services), carried-out (rendered):

law-enforcement bodies of the Republic of Belarus (their divisions);

bodies and divisions for emergency situations of the Republic of Belarus.

Provisions of this subitem are applied also to transactions on commissioning of the object of lease in lease;

2.27. transactions on provision of paid cash loans, including the commercial loans granted by buyers of goods (works, services) in the form of advance payment or advance payment.

Provisions of this subitem are not applied in the relation:

the microloans provided by the commercial organizations included by National Bank of the Republic of Belarus in the register of the microfinancial organizations, to physical persons on the security of the personal estate intended for personal, family or home use;

the commercial loans granted by sellers of goods (works, services) in the form of delay or payment by installments of payment of shipped goods (the performed works, the rendered services);

2.28. turnovers on realization:

precious metals in case of the conclusion of the contract with the overworking organization for supply of precious metals in the form of scrap and waste with the obligation of the overworking organization for their conversion and supply of the extracted precious metals to the State fund of precious metals and gemstones of the Republic of Belarus (further in this Chapter - State fund);

precious metals and gemstones, and also the performed works (the rendered services) in case of leave of precious metals and gemstones from State fund;

2.29. issue:

excise stamps of the Republic of Belarus, control and special brands for marking of alcoholic beverages, excise stamps of the Republic of Belarus and special brands for marking of tobacco products, control (identification) signs for marking of goods, control signs for marking of accompanying documents, instructions (methodical instructions) for control of authenticity of the specified brands and signs complete with the identifier of the latent (hidden) image;

accounts references on realization of automotor-transport;

books of notes and offers;

brands of the duties and charges paid according to the legislation;

2.30. turnovers on realization:

2.30.1. the company as property complex of the debtor in the procedure of bankruptcy proceedings;

2.30.2. property of the debtor recognized according to the legislation economically insolvent (bankrupt) in the procedure of liquidating production, including cession of property to creditors;

2.31. turnovers on realization in the territory of the Republic of Belarus the public institutions of social servicing financed from the budget, products made:

within medical labor activity and on classes in circles in interests;

when holding actions for development of available labor skills of disabled people;

2.32. turnovers on sales of goods, works (services), property rights which place of realization the territory of the Republic of Belarus is not recognized.

3. The place of sales of goods is determined according to article 116 of this Code.

4. The place of implementation of works (services), property rights is determined in compliance:

with the international treaty of the Republic of Belarus constituting the right of the Eurasian Economic Union in case of implementation of works (services), property rights in state members of the Eurasian Economic Union;

with article 117 of this Code - in other cases.

5. Provisions of Item 2 of this Article extend also to the articles 120 of this Code of the amount specified in item 4 received (receivable) on goods (works, services), property rights, turnovers on realization (on transfer, on compensation) which are not recognized the taxation object according to Item 2 of this Article.

6. The provisions of this Chapter determining procedure for the taxation the value added tax:

6.1. according to lease agreements (finance lease (leasing)), are applied also to employment contracts of premises and free use;

6.2. consignors and (or) principals, are applied also to consignors and other similar persons;

6.3. brokers and (or) attorneys, are applied also by consignees and other similar persons.

7. For the purposes of this Chapter:

7.1. money and property rights do not belong to goods;

7.2. leasing (transfer to finance lease (leasing)) of property according to the lease agreement (finance lease (leasing)) providing return of object of lease (leasing subject) upon completion of the provided lease agreement (finance lease (leasing)) of the term of temporary ownership and use is turnover on rendering of services;

7.3. property leasing according to the lease agreement providing the redemption of object of lease is turnover on realization:

services regarding lease payments;

goods regarding buyback price;

7.4. the cession of property in finance lease (leasing) under the agreement (finance lease (leasing)) providing the redemption of subject of leasing is turnover on realization:

goods - regarding the contractual cost of subject of leasing at which the subject of leasing is transferred. The contractual cost of subject of leasing includes including redemption value;

services - regarding remuneration (income) of the lessor and investment expenses of the lessor, except for the investment expenses refunded in leasing subject cost.

Article 116. Place of sales of goods

1. The place of sales of goods the territory of the Republic of Belarus is recognized if:

1.1. the goods are in the territory of the Republic of Belarus and are not shipped and not transported:

to the buyer (the receiver specified by the buyer);

to the broker, the attorney or other similar person (the receiver specified by the broker, the attorney or other similar person) - in case of sales of goods based on commission agreements, the order or other similar agreements;

1.2. goods at the time of the beginning of shipment or transportation:

to the buyer (the receiver specified by the buyer) is in the territory of the Republic of Belarus;

to the broker, the attorney or other similar person (the receiver specified by the broker, the attorney or other similar person) is in the territory of the Republic of Belarus - in case of sales of goods based on commission agreements, the order or other similar agreements.

2. In case of sales of goods by the payer of the Republic of Belarus to the payer of other state member of the Eurasian Economic Union when transportation (transportation) of goods is begun outside customs area of the Eurasian Economic Union and is complete in other state member of the Eurasian Economic Union, the place of realization of such goods the territory of the Republic of Belarus is recognized if the goods are located on its territory under customs procedure of release for internal consumption.

Article 117. Place of implementation of works, services, property rights

1. The place of implementation of works, services, property rights the territory of the Republic of Belarus is recognized if:

1.1. works, services are directly connected with the real estate including built (except for air, ocean ships and inland navigation vessels, and also space objects), which is in the territory of the Republic of Belarus.

This provision is applied also in the relation:

leasing (transfer to finance lease (leasing)) and in employment of real estate;

services of experts and the real estate appraisal agents who are directly connected with real estate of engineering, design services, services of designer's and technical service of construction;

1.2. works, services are connected with the personal estate which is in the territory of the Republic of Belarus, except for leases (finance lease (leasing)) of personal estate including vehicles.

This provision is applied also to air, ocean ships and inland navigation vessels, and also space objects;

1.3. services are actually rendered in the territory of the Republic of Belarus in the sphere:

cultures, arts, physical culture and sport, tourism, rest;

training (education), except for services in the sphere of training (education) in case of which education is performed in remote form of education;

1.4. the buyer (acquirer) of works, services, property rights for intellectual property items performs activities in the territory of the Republic of Belarus and (or) the place of its stay (residence) is the Republic of Belarus.

If buyer of works, services, property rights for intellectual property items is the foreign organization, and consumer are its representation, permanent mission or branch which perform activities in the territory of the Republic of Belarus and (or) the location of which is the Republic of Belarus, the place of implementation of works, services, property rights on intellectual property items:

the territory of the Republic of Belarus is recognized if other is not established by the paragraph third this part;

the territory of the Republic of Belarus concerning works, services, property rights on intellectual property items is not recognized (except for leases (finance lease (leasing)) of the personal estate which is not the vehicle), expenses on which acquisition are reflected in the conclusion of auditing organization (auditor) of foreign state specified in Item 10 of article 180 of this Code.

Provisions of this subitem are applied to the following works, services, property rights:

property rights on intellectual property items, except for rendering services electronically;

auditor, consulting, marketing, legal, accounting, engineering services;

promotion services, except for rendering services electronically;

services in submission of information;

services in information processing, except for rendering services electronically;

design services (including services in development of prototype designs);

services in the sphere of training (education) in case of which education is performed in remote form of education;

research, developmental and experienced and technological (technological) works;

services in provision, hiring of personnel if the personnel work in the place of activities of the buyer;

leases (finance lease (leasing)) of personal estate, except for vehicles;

services (works) on development, modification, testing and ensuring technical support of the software;

services of hosting (placement of information resources on the server and ensuring access to these resources), including services of web hosting (including complex services in placement and management of websites), except for rendering services electronically;

services in creation of databases, ensuring access to databases, except for rendering services electronically;

services by means of which search is performed and (or) information on potential buyers (consumers), except for rendering services electronically is provided to the customer;

services by person attracting on its own behalf to the main agreement party (contract) or on behalf of the main agreement party (contract) other person for performance of works (rendering the services) provided by this subitem;

services electronically;

1.5. buyer (acquirer) of services electronically is the physical person (including the individual entrepreneur) answering to criteria, certain Item 2 of Article of 141 of this Code (further in this Chapter - the physical person (including the individual entrepreneur) acquiring services electronically in the Republic of Belarus);

1.6. organization activity or the individual entrepreneur it is performed in the territory of the Republic of Belarus and (or) the place of their stay (residence) is the Republic of Belarus and they perform works, services are rendered, are implemented the property rights (except for property rights on intellectual property items) which are not provided by subitems 1.1-1.5 of this Item (are transferred).

This provision is applied, in particular, in the relation:

services in transportation of goods, passengers and their baggage;

leases (finance lease (leasing)) of vehicles, including lease (freight) of vehicles with crew.

2. If within one contract (agreement) there are several work types, services and realization of one works, services have auxiliary character in relation to realization of other works, services, the place of realization of auxiliary works, services the place of realization of the main works, services is recognized.

3. For the purposes of this Article:

vehicles - used for transportation of people or freights sea and aircrafts, inland navigation vessels, the court mixed (the river - the sea) swimmings, units of railroad or tram railway vehicles, buses, cars, including trail cars and semitrailer trucks, cargo containers, dump trucks;

units of railway rolling stock - separate objects of railway rolling stock: locomotives, goods and passenger, motor and not motor wagons of which electric trains, the diesel train, railcars, rail buses, diesel electric train, elektromotrisa intended for transportation of goods, people and (or) baggage, mail are created.

4. Electronically treat services:

4.1. provision of the rights to use the software (including computer games), databases, their updates and additional functionality through the Internet, including by provision of remote access to them, and also e-books (editions) and other electronic publications, information, educational materials, graphical representations, pieces of music with the text or without text, audiovisual works through the Internet, including by provision of remote access to them for viewing and (or) listening through the Internet;

4.2. promotion services on the Internet, including with use of programs for the electronic computers and databases functioning in the Internet, and also provision of the place and time for advertizing on the Internet;

4.3. services in placement of offers on acquisition (realization) of goods (works, services), property rights on the Internet;

4.4. the services performed by automatic method through the Internet in case of data entry by the buyer of services, the automated services in search of the data, their selection and sorting according to requests, provision of the specified data to users through information and telecommunication networks (including reports of stock exchange in real time, implementation in real time machine translation);

4.5. services in search and (or) provision to the customer of information on potential buyers;

4.6. services in provision through the Internet of the technical, organizational, information and other capabilities performed with use of information technologies and systems for establishment of contacts and the conclusion of transactions between sellers and buyers (including provision of the trading floor functioning on the Internet in real time on which potential buyers offer the price by means of the automated procedure and the party are informed on sale by the created message sent automatically);

4.7. providing and (or) maintenance of presence at the Internet for the personal purposes or for the purpose of implementation of business activity, support of electronic resources of users (the websites and (or) pages of the websites on the Internet), ensuring access to them of other Internet users, provision to users of possibility of their modification, rendering services in administration of information systems;

4.8. storage and information processing provided that person which provided this information has to it access through the Internet;

4.9. provision in real time computing capacity for placement of information in information system;

4.10. provision of domain names, rendering services of hosting;

4.11. provision of access to search engines on the Internet;

4.12. maintaining statistics on the websites on the Internet;

4.13. services in the organization and (or) carrying out through the Internet of gamblings.

5. Electronically do not treat services:

5.1. sales of goods (works, services) if in case of the order through the Internet delivery of goods (performance of works, rendering services) is performed without use of the Internet;

5.2. realization (assignment of rights on use) programs for electronic computers (including computer games), the databases containing on material carriers;

5.3. rendering consulting services in e-mail;

5.4. rendering services in provision of Internet access.

Article 118. Tax exemption on value added of turnovers on sales of goods (works, services), property rights

1. Turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax:

1.1. medicines, medical products according to the list approved by the President of the Republic of Belarus in case of observance of one of the following conditions:

concerning the registered medicines, medical products - inclusion of information about them respectively in the State register of medicines of the Republic of Belarus or the State register of products of medical appointment and medical equipment of the Republic of Belarus;

concerning the unregistered medicines, medical products - availability of the permission to realization and (or) medical application of the unregistered medicines, medical products issued by the Ministry of Health of the Republic of Belarus according to the procedure, established by the legislation;

1.2. medical services (except for cosmetology services of not medical nature). For the purposes of this subitem treat medical services:

1.2.1. diagnostic services:

laboratory diagnostics - all-clinical (noninvasive) and biochemical methods of research, microbiological, hematologic, genetic, immunological, cytologic, kliniko-morphological (histologic), parasitological, HIV diagnostics;

radiodiagnosis - radiological, radio nuclide, computer tomography, magnetic and resonant tomography, ultrasonic, thermovision, pathoanatomical, functional, endoscopic diagnostics;

1.2.2. specialized medical services in the area:

obstetrics, allergology and immunology, anesthesiology, vaccination, venereology, gastroenterology, hematology, genetics, gynecology, dermatology, dietology, infectious diseases, cardiology, Combustiology, physiotherapy exercises, radiation therapy, massage, narcology, neurology, nephrology, orthopedics, ophthalmology, proktologiya and professional pathology;

oncology, including mammology and haemato-oncology;

otorhinolaryngology, including audiology;

pediatrics, including neonatology;

prosthetics (mammary gland, eye, ear, joints, extremities and fragments of extremities);

psychiatry, psychotherapy, pulmonology, radiology, rehabilitology, resuscitation and rheumatology;

stomatology (therapeutic, surgical, orthodontic, orthopedic, dental);

therapies, toxicology, traumatology, organ transplantation and (or) fabrics, physical therapy and phthisiology;

urology, including andrology;

surgeries, including angiosurgery, the nursery, heart surgery, X-ray-endovascular, thoracic, maxillofacial, endoscopic, neurosurgery, ophthalmology surgical, including microsurgery, the plastic surgery which is carried out on medical indications (surgical interventions in case of post-traumatic deformation, birth defects, gigantomastiya);

extracorporal methods of treatment, including dialysis, haemo sorption, plasma exchange;

endocrinology;

1.2.3. nonconventional medical services:

apiotherapy, girudoterapiya, homeopathy, iridology, reflexotherapy, manual therapy, phytotherapy;

treatment and diagnostics by other means of natural origin;

1.2.4. services of the medico-public assistance in patient care;

1.2.5. services of primary medical care;

1.2.6. services of emergency medical service;

1.2.7. services in procurement of bodies and (or) fabrics - organs harvesting and (or) fabrics, the organization of donorship of blood, procurement, conversion, storage of blood, its components and medicines from donor blood;

1.3. veterinary actions. For the purposes of this subitem treat veterinary actions:

1.3.1. prevention, diagnostics and treatment of diseases of animals;

1.3.2. issue of veterinary documents;

1.3.3. carrying out special laboratory researches for safety assessment in the veterinary and sanitary relation of food staples and foodstuff, forages and feed additives, qualities of veterinary medicines;

1.3.4. veterinary and sanitary examination of animal products, and also in the cases established by legal acts, products of plant origin in case of their realization in the markets;

1.4. social services in the list of such services approved by Council of Ministers of the Republic of Belarus, rendered:

non-state non-profit organizations in the form of stationary social servicing;

state organizations (their structural divisions);

1.5. the food made:

1.5.1. organizations of education, other organizations and individual entrepreneurs which according to the legislation are granted the right to perform educational activities, for the students getting preschool education, vocational education at the level of preschool education under the organization of their food;

1.5.2. structural divisions of organizations of education, under catering services of students in these organizations of education;

1.5.3. the subjects of public catering specializing in implementation of catering services of students in organizations of education by the conclusion of the relevant agreement;

1.5.4. canteens of healthcare institutions and social protection;

1.6. services in training of athletes pupils in specialized educational sports facilities;

1.7. services in the sphere of culture in the list of such services approved by the President of the Republic of Belarus;

1.8. the organizations of culture, and also National state broadcasting company of the Republic of Belarus, private companies "Second National TV Channel", "Capital Television" (further in this Article - the telebroadcasting organizations):

programs (booklets) about cultural and spectacular actions, catalogs (booklets), cards containing information on the museums (exhibitions);

property rights on objects of copyright and the related rights;

works on production of movies by the embodiment of creative plan of their authors on technological fundamentals of cinematography (further - works on production of movies);

works on replication of movies and audio recordings;

the auxiliary works performed on technological fundamentals of cinematography in case of production of movies;

works on restoration of movies;

works on production of copies from museum objects and from documents from museum funds;

works on creation of bibliographies and references;

works on creation of catalogs of books, printing mass media, manuscripts, archive documents, art collections;

works on production of copies of documents from library stocks;

1.9. the organizations and the individual entrepreneurs staying on the registry in tax authorities of the Republic of Belarus, to the organizations of culture, the telebroadcasting organizations:

cultural values according to the list of types of such values approved by the Ministry of Culture of the Republic of Belarus (further - cultural values);

works on production of movies, and also telebroadcasts;

works on production of computer graphics;

works on production of scenery, furniture and detail, butaforiya, suits, footwear, headdresses, grimerno-postizhersky products, weapon, pyrotechnics used during the holding cultural and spectacular actions and production of movies, telebroadcasts;

property rights on objects of copyright and the related rights.

The basis for tax exemption on value added of turnovers on realization of cultural values according to the paragraph the second parts one of this subitem is the conclusion of the Ministry of Culture of the Republic of Belarus about reference of goods to cultural values;

1.10. the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus:

1.10.1. to the organizations of culture, telebroadcasting organizations:

promotion services;

property rights on objects of copyright and the related rights;

1.10.2. works (services) connected with participation of the Belarusian organizations and (or) the Belarusian individual entrepreneurs in the international conferences, forums, symposiums, the congresses, in the exhibition and fair events held in foreign states;

1.10.3. to republican state bodies of the services paid with them at the expense of budgetary funds;

1.11. goods (works, services) by association of public associations "Belarusian confederation of the creative unions", the creative unions of the Republic of Belarus and their funds for the list of such organizations approved by the President of the Republic of Belarus;

1.12. the services connected with the organization of funeral. For the purposes of this subitem treat the services connected with the organization of funeral:

1.12.1. provision (hire) of ritual and funeral products, devices for holding funeral, stock for care of sites for burial;

1.12.2. delivery of ritual and funeral products, nadmogilny constructions and related handling works;

1.12.3. the organization and holding funeral, including submission of announcements, the obituary, creation of texts of the mourning speech, the notification of relatives;

1.12.4. services of the hairdresser, the cosmetologist, the embalmer (hospital attendant) in preparation of body (remains) of the died (dead) for cremation or burial;

1.12.5. provision of the refrigerating chamber for storage of body (remains) of the died (dead);

1.12.6. leasing of the room and its registration for holding funeral;

1.12.7. carrying out of coffin with body (remains) of the died (dead), ballot boxes with ashes (ashes), maintenance them to the place of burial;

1.12.8. music of funeral;

1.12.9. provision of vehicles for transportation and transportation of body (remains) of the died (dead), ballot boxes with ashes (ashes), accompanying persons (relatives) to the venue of funeral;

1.12.10. services in reburial of body (remains) of the died (dead), ballot boxes with ashes (ashes);

1.12.11. services in burial and subburial of body (remains) of the died (dead), ballot boxes with ashes (ashes) to the earth on the cemetery, crypt or ballot boxes with ashes (ashes) in columbarium, including digging and filling of grave, including preparatory work for digging of grave in winter time (winterization, warming up of surface of the parcel of land, development (cutting, loosening) of frozen soil by the mechanized method);

1.12.12. services of crematorium:

cremation of body (remains) of the died (dead);

the room of ashes (ashes) in ballot box;

content of ballot box with ashes (ashes) in columbarium;

storage of ballot box (capsule) with ashes (ashes);

preparation of ballot box with ashes (ashes) for departure out of limits of the Republic of Belarus;

1.12.13. improvement of the provided site for burial, decorating of grave, crypt, the place in columbarium;

1.12.14. drawing (carving, engraving) texts, emblems, drawings, bas-reliefs, accomplishment of graphical portraits on gravestone monuments, installation of medallions, plates, fixture of cast elements to gravestone monuments;

1.12.15. gardening of the territory of the place of burial;

1.12.16. content, repair and recovery of nadmogilny hillocks and constructions, crypts, the columbaria including destroyed (damaged) as a result of emergency situations of natural and technogenic nature, acts of vandalism;

1.12.17. installation, dismantle of nadmogilny constructions;

1.12.18. cleaning of the territory of the place of burial, the fixed adjacent territory and export from these territories of waste;

1.13. the gravestone monuments, fencings and other ritual objects connected with burial and also works on their production;

1.14. religious literature and (or) objects of religious appointment (except excisable), except for the turnovers on realization specified in subitem 2.22 of Item 2 of article 115 of this Code;

1.15. products of national art crafts of acknowledged art advantage according to the list of such products approved by the President of the Republic of Belarus.

The conclusion about reference of products to products of national art crafts issued by commission of experts on reference of products of the organizations of national art crafts to products of national art crafts forms the basis for release of payers from the value added tax.

Tax exemption on value added extends also to all payers realizing the acquired products specified in part one of this subitem. The copy of the conclusion about reference of products received from the seller to products of national art crafts forms the basis for application by the buyer of tax exemption for value added;

1.16. goods (works, services) by the payers using work of disabled people if the number of disabled people at them for the period averages at least 50 percent of number of workers on average for the same period.

For the purposes of this subitem:

goods purchased, excise goods, broker and other intermediary services, leasing (transfer to finance lease (leasing)) of property do not belong to goods (works, services);

the number of workers (disabled people) of the organization on average from the beginning of year on the accounting period is inclusive determined by summing of average number of workers (disabled people) for all months which expired from the beginning of year on the accounting period inclusive and division of the received amount on number of the expired months for which the average number of workers (disabled people) is determined;

the average number of workers (disabled people) for every month is determined as estimated according to the procedure, established by National Statistical Committee of the Republic of Belarus, payroll number of workers on average in month (except for the workers who are on maternity leaves in connection with adoption (adoption) of the child aged up to three months or appointment them as guardians, by child care before achievement of age of three years by it, in connection with adoption (adoption) of the orphan children and children without parental support who are constantly living in the territory of the Republic of Belarus aged from three up to sixteen years); average number working part-time with the place of the main work at other employers; the average number of persons performing work on civil agreements (including concluded with legal entities if the subject of the agreement is rendering service in provision, to hiring of workers);

calculation of number of workers is made in general on the organization, including branches.

Tax exemption on value added extends to all payers realizing the goods acquired at the payers specified in part one of this subitem. Forms the basis for application by the buyer of tax exemption for value added specified by the seller in source accounting documents applied in case of shipment of goods, the record "Release according to Subitem 1.16 of Item 1 of Article 118 of the Tax Code of the Republic of Belarus";

1.17. precious metals and gemstones, and also the performed works (the rendered services) in case of:

1.17.1. to delivery (delivery) of precious metals and gemstones, including in the form of the scrap and waste containing the accompanying components (except for the precious metals specified in the paragraph the second subitem 2.28 of Item 2 of article 115 of this Code), in State fund, and also in case of realization of precious metals to National Bank of the Republic of Belarus;

1.17.2. realization of the diamonds made by the domestic diamond processing organizations which are not fixed in jewelry and other household products in the presence of the certificate (certificate) on each stone issued according to the legislation;

1.17.3. to the conversion of scrap and waste enlisted in fund of conversion of State fund, for subsequent delivery of the extracted precious metals in State fund;

1.17.4. the organizations of buying up of precious metals and gemstones at physical persons for the state needs;

1.17.5. realization by the organizations to banks, between banks, banks to the organizations and physical persons of bank and measuring ingots from precious metals, ingot (investment) coins from precious metals;

1.17.6. realization by the organizations to banks, between banks, banks to the organizations and physical persons of the diamonds having the certificate of quality issued by National Bank of the Republic of Belarus on diamond;

1.18. goods duty-free shops:

1.18.1. in the customs control zone;

1.18.2. under customs control for the foreign diplomatic representations equated to them representative offices of the international organizations, consular establishments;

1.19. permits to sanatorium treatment and improvement of the population by the organizations, their separate divisions performing sanatorium treatment and improvement of the population according to the list of such organizations, their separate divisions approved by Council of Ministers of the Republic of Belarus;

1.20. the goods (works, services) made (which are carried out, rendered) correctional facilities of criminal executive system and medical and labor dispensaries.

Tax exemption on value added extends to all payers realizing the goods made by the payers specified in part one of this subitem. Forms the basis for application by the buyer of tax exemption for value added specified by the seller in source accounting documents applied in case of shipment of goods, the record "Release according to Subitem 1.20 of Item 1 of Article 118 of the Tax Code of the Republic of Belarus";

1.21. the services rendered to physical persons:

1.21.1. on delivery of pensions and other social payments.

Issue (delivery) to physical persons of pensions and other social payments belongs to delivery services to physical persons of pensions and other social payments:

according to sheets (lists) of bodies for work, employment and social protection;

by means of transfer and payment of the pension amounts and other social payments by money transfers which sending is made by the body granting (paying) pension and other social payment or through the relevant divisions of banks;

1.21.2. on acceptance of subscription to printing mass media and their delivery.

Provisions of this subitem are not applied when rendering the services specified in part one of this subitem, to individual entrepreneurs;

1.22. services of mail service in transfer of the sending and (or) money transfers accepted from physical persons by operators of mail service for delivery (delivery) to the addressee.

Provisions of this subitem are not applied when rendering the services specified in part one of this subitem, to individual entrepreneurs;

1.23. the research, developmental, experienced and technological works registered in the state register of research, developmental, experienced and technological works according to the procedure determined by the President of the Republic of Belarus;

1.24. solid fuel to physical persons for household consumption and to the toplivosnabzhayushchy organizations for sale to physical persons.

For the purposes of this subitem solid fuel is understood as the fuel briquettes used by physical persons for household consumption on the basis of peat, peat lumpy, coal, except for charcoal, firewood;

1.25. the housing-and-municipal and operational services in the list of such services approved by the President of the Republic of Belarus rendered to physical persons;

1.26. works (services) performed (rendered) to the physical persons performing maintaining personal subsidiary farm. For the purposes of this subitem are understood as works (services) performed (rendered) to the physical persons performing maintaining personal subsidiary farm:

1.26.1. works on cultivation of crops:

plowing, ploskorezny processing, cultivation, disking, boronovany soils;

entering into the soil of mineral, organic fertilizers, peat, pesticides, limy materials;

sowing, landing, interrow processing of crops;

1.26.2. the mechanized works on cleaning and completion of harvest:

bevelling, matching of rolls and thresh, cleaning by direct combining, grind of grain and leguminous crops, corn;

bevelling of herbs and other crops, tedding, reversing, creation of the integrated rolls of hay, straw, matching and svolakivaniye of shocks, stacking of hay, straw;

bevelling of tops of vegetable, cleaning, loading of potatoes, fodder root crops, sugar beet, vegetable and other cultures;

transportation of agricultural products from fields to storage locations;

1.26.3. other works (services):

milk separation;

slaughter of the cattle;

artificial insemination of animals;

cattle pasture;

procurement, sawing up, splitting and warehousing of firewood;

motor transportation delivery services of oven fuel;

services of animal traction;

repair of economic constructions;

1.27. the services accompanying education.

For the purposes of this subitem treat the services accompanying education:

1.27.1. conducting rehearsal testing;

1.27.2. acceptance and document creation for participation in centralized testing;

1.27.3. conducting preliminary expert examination of qualification scientific work (thesis) and consideration of qualification scientific work (thesis) by council on protection of theses;

1.27.4. tutoring (advisory services in separate subjects (objects), subject matters (disciplines), educational areas, subjects, including help in preparation for centralized testing);

1.28. paid services in education.

For the purposes of this Item in education treat paid services:

1.28.1. implementation of educational programs of preschool, general secondary, vocational, professional, secondary vocational, higher, postgraduate education;

1.28.2. implementation of the educational program of additional education of children and youth;

1.28.3. implementation of educational programs of additional education of adults (except for the educational program of the training rates (lecture halls, thematic seminars, practical works, trainings, officer rates and other types of the training rates), the educational program of enhancement of the opportunities and capabilities of the personality realized by other organizations and individual entrepreneurs who according to the legislation are granted the right to perform educational activities);

1.28.4. holding repeated current and final assessment on paid basis;

1.28.5. carrying out laboratory works and practical training with students (cadets) and pupils out of educational group;

1.29. the services rendered by the Highest certifying commission of the Republic of Belarus at the expense of means of the republican budget and connected with certification of scientists of the top skills, assignment of academic statuses, nostrification (equating) of documents on award of academic degrees and assignment of the academic statuses issued in foreign states, recertification of persons having academic degrees and academic statuses of foreign states, deprivation (recovery) of academic degrees and academic statuses;

1.30. services in training of clinical interns;

1.31. the goods (works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of educational institution, programs of education when implementing of types of activity by educational institutions according to the list approved by Council of Ministers of the Republic of Belarus.

For the purposes of this subitem and Item 50 of article 208 of this Code goods are understood as products made by students in training process and (or) education;

1.32. services of guide-interpreters, the guides rendered within the Republic of Belarus and also the following tourist services in the organization:

1.32.1. in the territory of the Republic of Belarus of excursion servicing:

services in preparation, organization and holding excursions;

the services rendered in structure of tour in the organization and providing tourists with food;

the services rendered in structure of tour in the organization of transportations of tourists by different types of transport;

1.32.2. travel of tourists within the Republic of Belarus:

services of travel agents and tour operators in the organization of complex tourist servicing;

services of the travel agents and tour operators rendered as a part of tour in the organization of placement, food of tourists;

the services rendered in structure of tour in the organization of transportations of tourists by different types of transport;

the services rendered in structure of tour in the organization of sporting, informative, improving, excursion, cultural and spectacular events according to the program of tourist travel;

the services rendered in structure of tour, tourist information;

the services rendered in structure of tour in booking and (or) sale of places in vehicles, restaurants, places of temporary residence, to car rental;

the services rendered in structure of tour in execution of exit documents on routes of tourist travel on foreign countries (services of visa support, delivery service of documents in consular establishments, services in medical insurance of tourists);

the services rendered in structure of tour in the organization of meetings of tourists at the airport, including booking of the VIP-hall, service of the accompanying person;

the services rendered in structure of tour in the organization of hunting and fishing;

1.33. the objects of housing stock which are not finished by construction of facilities of housing construction;

1.34. works on construction and repair of objects of housing stock, garages and parkings on the list of such works approved by the President of the Republic of Belarus;

1.35. works on construction, content and repair of common use facilities of gardening partnerships.

For the purposes of this subitem:

1.35.1. treat works on construction, content and repair of common use facilities of gardening partnerships:

the design and exploration work performed on works agreements (sub contracting);

withdrawal of the parcels of land for construction, preparation of the territory of construction;

conducting state examination of the design estimates;

the construction, other special installation and commissioning performed on objects of gardening partnerships on works agreements (sub contracting) including when carrying out running repair;

the improvement and gardening performed within the parcels of land public of gardening partnerships;

provision of construction machines and mechanisms for accomplishment of construction, other special installation and commissioning;

implementation of functions of designer's service, technical supervision, customer, builder;

1.35.2. common use facilities of gardening partnerships are understood as the roads located on the parcels of land public of gardening partnerships, air and cable power lines, transformer substations, water supply systems, water towers, platforms for temporary storage of waste, the general gate and fences, other objects necessary for conducting collective gardening;

1.36. the garages which are again constructed in the territory of the Republic of Belarus, parking places and parkings (share in the property right to the parking) the builder, the customer, the garage cooperative, cooperative performing operation of parkings;

1.37. banks of the Republic of Belarus, the non-bank credit and financial organizations of the Republic of Belarus of transactions on:

1.37.1. to loan granting (loans), guarantees or different ways of ensuring obligation fulfillment on the credits, including management (servicing) of the credits or guarantees on the credits.

On loan granting (loans) treat turnovers:

transactions on provision, transfer to other bank, management (servicing), return of the credits (loans), including transactions on execution of guarantees, pledges and different ways of ensuring obligation fulfillment on the credits (loans);

financing under concession of monetary claim (factoring);

the bill acceptance, sale of the bill of exchange with payment deferral;

the overdraft on customer accounts, including accounts of banks;

placement of money in banks in the form of deposits (deposits), deposition of money in the fund of required reserves placed in National Bank of the Republic of Belarus, remaining balance on correspondent account, other bank accounts;

all types of the rewards earned from the specified transactions (percent, including percent in the increased size, commission fee, payment, discount, penalties (penalties, penalty fee), etc.).

Issue by banks of guarantees, the bank guarantees connected with acceptance on themselves obligations to creditors of the client of bank belongs to transactions on provision of guarantees on the credits. Tax exemption on value added extends to all amounts of calculations for these transactions, including the amounts of the earned reward;

1.37.2. to maintaining the current (settlement) bank accounts, supplementary (deposit) or other accounts, and also the transactions which are directly connected with money transfers, debt obligations.

The amounts belong to the specified turnovers:

from settlement and (or) cash customer service in the form of commission charges, and also expenses refunded by clients to banks on carrying out transactions. At the same time as clients on an equal basis with others other banks, and also their branches act;

for opening, maintaining and closing of accounts;

for the translation (departure) and transfer of money, transfer of payment instructions, withdrawal (cancellation), change, suspension of execution of payment instructions;

for penalty fee according to the documents which are not paid in time;

for search of the amounts which did not arrive to destination;

for transfer, including on electronic communication, statements, references, duplicates on accounts;

from installation and (or) servicing of electronic document management systems between bank and clients, systems of remote bank servicing;

from accomplishment of complex of transactions with bank guarantees, letters of credit, payment instructions in foreign currency, the collection;

from implementation of depository activity;

from implementation of transactions with bank payment cards, except for cost recoveries of procurements of bank payment cards;

from implementation of transactions with electronic money, except for cost recoveries of e-wallets in cases when as e-wallets procurements of bank payment cards with magnetic strip and (or) the microprocessor, other similar program and technical devices relating to material data carriers are used;

1.37.3. to the address of Belarusian rubles or foreign currency if such transactions are not performed for the purpose of numismatics, are not connected with realization of foreign currency to National Bank of the Republic of Belarus or bank of other state by the organization which made it and are not subject of services in storage, transportation or collection of Belarusian rubles and foreign currency. Treat the specified turnovers:

transactions on exchange of foreign currency for Belarusian rubles and exchange of Belarusian rubles for foreign currency (purchase and sale of foreign currency), including forward transactions;

transactions on exchange of one type of foreign currency for other type of foreign currency (conversion of foreign currency), including forward transactions;

transactions with forward and futures contracts, options and other financial instruments of forward transactions;

receiving and delivery of money, payment instructions in foreign currency;

transactions on payment (purchase) and sale of payment instructions in foreign currency;

sale of cash to banks;

exchange (exchange) of foreign currency;

acceptance for collection cash foreign currency;

recalculation of cash in Belarusian rubles and (or) foreign currency.

Tax exemption on value added extends to payment amounts of cost of services, commission fees and other bank incomes on the transactions specified in this subitem and also exchange differences on these transactions;

1.37.4. to implementation of rights to claim according to credit agreements based on assignment agreements (requirement concession);

1.37.5. realization to "Development Bank of the Republic of Belarus" open joint stock company of transactions on management of the credits (servicing of the credits), and also transfer of assets to "Development Bank of the Republic of Belarus" open joint stock company, including the amounts of the rewards earned by "Development Bank of the Republic of Belarus" open joint stock company from the specified transactions.

For the purposes of this subitem assets are understood as the credits issued by banks based on acts of the President of the Republic of Belarus or Council of Ministers of the Republic of Belarus and acquired by "Development Bank of the Republic of Belarus" open joint stock company at banks according to the lists of such credits and rather determined by the President of the Republic of Belarus or Council of Ministers of the Republic of Belarus;

1.38. Belarusian Currency and Stock Exchange open joint stock company (further in this subitem - the Exchange) transactions on:

to opening and account management of bidders and (or) clearing (including trading accounts of bidders) which opening is directly connected with carrying out calculations for the exchange biddings and transactions performed by the Exchange;

to carrying out calculations in non-cash form through the correspondent and other accounts opened by the Exchange in National Bank of the Republic of Belarus, banks of the Republic of Belarus and nonresident banks including carrying out currency exchange transactions, including at own biddings which are directly connected with implementation of clearing and calculations.

Treat such transactions:

implementation of the clearing activities (carrying out clearing) including determination of subjects to obligation fulfillment on committed stock exchange transactions including as a result of implementation of netting, preparation of the documents (information) which are the basis for the termination and (or) execution of such obligations, collection, reconciliation, adjustment of information on transactions, preparation of settlement documents on them for ensuring calculations for transfer of securities and money;

account management of bidders and (or) clearing;

carrying out transactions (the translation (departure), transfer of money following the results of clearing and (or) based on orders of bidders and (or) clearing and calculations);

transfer of settlement documents;

withdrawal (cancellation), change, suspension of execution of payment instructions;

charge of penalty fee according to the documents which are not paid in time;

search of the amounts which did not arrive to destination;

transfer, including on electronic communication, statements (duplicates of statements), references on accounts;

accomplishment of complex of transactions with documents in Belarusian rubles and foreign currency;

accounting of means which will be used for provision of ensuring obligation fulfillment according to the made transactions at the exchange biddings;

accounting of fees of bidders and (or) clearing, and also use and investment of funds of guarantee funds on its own behalf on accounts, including accounts on deposits (deposits), in National Bank of the Republic of Belarus, banks of the Republic of Belarus and nonresident banks, in government securities of the Republic of Belarus, securities of National Bank of the Republic of Belarus, the bond of banks according to the procedure, determined in coordination with National Bank of the Republic of Belarus;

the organization (implementation) of stock exchange trading by financial assets, including currency values and issued securities, except for shares of private companies, including carrying out listing;

registration of information on the transactions made in the unorganized market.

Tax exemption on value added extends to all amounts of the income received from the specified transactions (commission fee, payment and other similar income types) and also to exchange differences on these transactions;

1.39. to Asset Management Agency open joint stock company of transactions on:

1.39.1. realization by banks and "Development Bank of the Republic of Belarus" open joint stock company of services in servicing of the credits;

1.39.2. to transfer by banks and "Development Bank of the Republic of Belarus" open joint stock company of assets according to the list approved by Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus;

1.39.3. to transfer by Belagroprombank open joint stock company to free use of property and rights to use intellectual property items;

1.39.4. to voluntary conveyance by banks and "Development Bank of the Republic of Belarus" open joint stock company of property, including property rights, under agreements of provision of the free (sponsor's) aid;

1.40. services in insurance (joint insurance, reinsurance).

For the purposes of this subitem on rendering of services on insurance (joint insurance, reinsurance) treat turnovers:

1.40.1. insurance premiums (premiums) to insurance contracts (joint insurances, reinsurance);

1.40.2. return of the insurance reserves created in previous periods;

1.40.3. commission fees under agreements of joint insurance, reinsurance and commission about the profits paid by overcautious persons to reinsurers for provision of opportunity to participate in the agreement of reinsurance and circumspect conducting case;

1.40.4. compensation of share of losses on the risks transferred to reinsurance and also on the risks transferred by overcautious persons to further (subsequent) reinsurance;

1.40.5. return of the paid insurance indemnity and insurance coverage;

1.40.6. realization of right to claim of the insurer under agreements of property insurance and liability insurance to person responsible for the damages paid as a result of insurance in cases, stipulated by the legislation;

1.40.7. the percent added by the assignor for benefit of the overcautious person on depot of awards on the risks accepted in reinsurance;

1.40.8. the commission fee paid by the insurer to the insurer who compensated harm to the victim under the agreement of obligatory civil liability insurance of owners of vehicles;

1.40.9. the commission fee earned by insurance brokers from insurance companies for the intermediary services in insurance rendered to them;

1.41. works (services) in the field of space activities. For the purposes of this subitem in the field of space activities treat works (services):

works (services) performed (rendered) with use technicians, being directly in space, including managed from surface and (or) from the atmosphere of Earth;

works (service) in space research, observation of objects and the phenomena in space, including from surface and (or) from the atmosphere of Earth;

the preparatory and (or) auxiliary (accompanying) land work (services) which are technologically caused (necessary) and inseparably linked with performance of works (rendering services) in research of space and (or) performance of works (rendering services) with use of the equipment which is directly in space;

works (service) in operation of land controls of the Belarusian spacecraft of remote sensing of Earth with resolution of 1 meter and land funds of acceptance from this spacecraft.

The basis for tax exemption on value added of turnovers on implementation of works (services) according to part one of this subitem is the conclusion of National academy of Sciences of Belarus, confirmatory that the performed works (the rendered services) belong to works (services) specified in part one of this subitem;

1.42. performed (rendered) physical persons works (services) in implementation of ministerial procedures concerning real estate;

1.43. to physical persons of services in the field of the photo, hairdressing salons, baths and shower, on washing and dry cleaning, on repair of hours, on production and repair of clothes and footwear, on repair and maintenance of household appliances, objects of private use;

1.44. self-produced goods the seller - the tax resident of the Republic of Belarus according to the purchase and sale agreement with the lessor - the tax resident of the Republic of Belarus acquiring these goods in property for their subsequent transfer under the agreement of international leasing out of limits of the Republic of Belarus with repurchase right (further in this subitem - the lessor).

Condition of application of the release provided by part one of this subitem is availability at the seller - the tax resident of the Republic of Belarus of the following documents:

the purchase and sale agreement signed with the lessor in whom it shall be specified that the goods are acquired for its transfer under the agreement of international leasing out of limits of the Republic of Belarus with repurchase right;

the document on goods belonging to products of the own production issued in accordance with the established procedure;

the shipping documents confirming the fact of shipment by the seller of goods to the lessor;

copies of the agreement of the international leasing providing the redemption of subject of leasing and its export out of limits of the Republic of Belarus;

shipping documents (their copies) with mark of the leasing recipient who is not the tax resident of the Republic of Belarus, about receipt of subject of leasing, confirming export of subject of leasing out of limits of the Republic of Belarus (are required available when exporting subject of leasing in state members of the Eurasian Economic Union);

confirmations about export of subject of the leasing out of limits of the territory of the Republic of Belarus received from the lessor (further for the purposes of this subitem - confirmation about export).

Confirmation about export is required available when exporting subject of leasing to the states which are not members of the Eurasian Economic Union in the following type depending on the form of customs declaration of goods applied by the lessor:

in the form of the copy "The goods are exported by the confirmed personal number seal of the official of customs authority of the declaration on goods with marks of customs authority about release of goods according to the declared customs procedure of export with mark of customs authority" and specifying of date of putting down of such mark - when implementing by the lessor of declaring to customs authorities of goods in writing;

in the form of the copy of external submission of the declaration on the goods issued according to customs procedure of export with indication of date of permission to departure of goods out of limits of customs area of the Republic of Belarus - when implementing by the lessor of declaring to customs authorities of goods in the form of the electronic document.

Confirmation about export is certified by the signature of the head of the legal entity who is the lessor, or person authorized by it.

For confirmation of justification of application of the tax exemption on value added provided by part one of this subitem, the seller - the tax resident of the Republic of Belarus represents to tax authority in the place of statement it on accounting along with the tax declaration (calculation) for the value added tax the document register, confirming self-produced sales of goods and their export out of limits of the Republic of Belarus under the contract of international leasing with repurchase right in the established form.

Documentary confirmation of justification of application of the tax exemption on value added provided by part one of this subitem is made within hundred eighty calendar days from shipping date of self-produced goods to the lessor (further in this subitem - fixed term).

In the presence of the purchase and sale agreement with the lessor reflection of turnovers on sales of goods to the lessor (further in this subitem - turnovers on sales of goods) is made by the seller - the tax resident of the Republic of Belarus in relation to fixed term in the following procedure.

In the absence of the documents specified in part two of this subitem before submission of the tax declaration (calculation) for the value added tax of that accounting period in which fixed term did not expire turnovers on sales of goods can not be reflected in it.

In the presence of the documents specified in parts two of this subitem, turnovers on sales of goods using this subitem of tax exemption established by part one value added are reflected in the tax declaration (calculation) for the value added tax of that accounting period which term of representation follows after receipt of the relevant documents, or that accounting period in which the relevant documents are received.

In the absence of the documents specified in part two of this subitem before submission of the tax declaration (calculation) for the value added tax of that accounting period in which fixed term expired turnovers on sales of goods are reflected without application of this subitem of tax exemption established by part one on value added in the tax declaration (calculation) for the value added tax of that accounting period in which fixed term expired.

In case of receipt of the documents specified in part two of this subitem after fixed term and after reflection of turnovers on sales of goods in the tax declaration (calculation) for the value added tax turnovers on realization of these goods using this subitem of tax exemption established by part one on value added are reflected (with simultaneous reduction of earlier reflected turnovers on these goods and adjustment of the tax deductions) in the tax declaration (calculation) for the value added tax of that accounting period which term of representation follows after receipt of the relevant documents, or that accounting period in which these documents are received.

Provisions of part eleven of this subitem are not applied after more than three years from the date of approach of payment due date of the value added tax due to the lack of the documents specified in part two of this subitem according to part ten of this subitem;

1.45. property rights on inventions, useful models, industrial designs, selection achievements, topology of integrated chips, know-how (know-how);

1.46. payment agents of single settlement and information space of services in acceptance from physical persons:

payments for goods, works, services, other payments following from the civil relations, donations into charitable accounts;

taxes, charges (duties), penalty fee, penalties and other payments in republican and local budgets, budgets of state non-budgetary funds;

1.47. lessors of transactions on transfer of the physical persons of apartments intended for accommodation in the apartment or blocked apartment houses, single-family apartment houses as leasing subject to leasing recipients under the agreements of finance lease (leasing) providing return of subject of leasing upon completion of the term of temporary ownership and use of leasing subject provided by this agreement;

1.48. property rights on results of scientific and scientific and technical activities, data on which contain in the state register of the rights to results of scientific and scientific and technical activities, and also the material objects relating to these rights, if realization of property rights on results of scientific and scientific and technical activities at the same time is followed by transfer of such objects.

The basis for tax exemption on value added of turnovers on realization of property rights on results of scientific and scientific and technical activities, and also turnovers on realization of the material objects relating to these rights according to part one of this subitem is observance of the following requirements:

data on number and registration date of the rights to the results of scientific and scientific and technical activities, the name of these results containing in the state register of the rights to results of scientific and scientific and technical activities are specified in the agreements providing transfer of property rights on results of scientific and scientific and technical activities by their owner to other person or provision by the owner to other person of the right to use results of scientific and scientific and technical activities;

conducting separate accounting of turnovers on realization of property rights on results of scientific and scientific and technical activities and the material objects relating to these rights and also distribution of the tax deductions relating to the specified turnovers on realization, method of separate accounting is performed;

1.49. lessors of transactions on transfer of subject of leasing to physical persons - leasing recipients under the agreements of finance lease (leasing) providing the redemption of subject of leasing. The amounts of leasing payments regarding remuneration (income) of the lessor and investment expenses of the lessor, except for the investment expenses refunded in leasing subject cost belong to the specified turnovers.

Condition of application of the tax exemption on value added established by part one of this subitem is availability at the lessor of the following documents:

agreements of finance lease (leasing) providing the redemption of subject of the leasing concluded with the physical person - the leasing recipient.

For the purposes of this subitem physical persons are understood as citizens of the Republic of Belarus, and also the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus;

act of acceptance transfer of subject of leasing;

passport copies of the citizen of the Republic of Belarus or other document containing specifying on nationality of the Republic of Belarus - for citizens of the Republic of Belarus, the copy of the residence permit in the Republic of Belarus - for foreign citizens and stateless persons.

In case of early termination upon the demand of one of agreement parties of finance lease (leasing) which is not finished by the redemption of subject of leasing, adjustment of turnover on realization by the lessor of transactions on transfer of subject of leasing in which the lessor applies tax exemption on value added according to part one of this subitem is not made.

On the amounts of increase in tax base specified in subitems 4.1 and 4.2 of item 4 of article 120 of this Code, the tax exemption on value added established by part one of this subitem:

does not extend if turnovers on transfer of subject of leasing regarding the leasing payments compensating leasing subject cost are not subject to tax exemption on value added;

extends if turnovers on transfer of subject of leasing regarding the leasing payments compensating leasing subject cost are subject to tax exemption on value added according to the legislation;

1.50. the commercial organizations included by National Bank of the Republic of Belarus in the register of the microfinancial organizations, transactions on regular provision of microloans to physical persons on the security of the personal estate intended for personal, family or home use;

1.51. works (services) connected with representation of interests of the Republic of Belarus within pre-judicial dispute settlement in international arbitrations and foreign judicial authorities on disputes between foreign investors and the Republic of Belarus;

1.52. works (services) connected with issue, placement, the address, repayment of the government long-term bonds of the Republic of Belarus which are the state debt obligations creating external public debt taking into account the rights to such bonds;

1.53. till December 31, 2019 works on technical inventory count (verification of characteristics) of the unregistered operated capital structures (buildings, constructions) belonging to legal entities, the isolated rooms, parking places and land management works concerning the parcels of land on which such objects are located.

For the purposes of this subitem the operated capital structures (buildings, constructions) isolated by rooms, parking places are understood as the respective real estate units used till May 8, 2003.

2. The amounts of increase in tax base specified in item 4 of article 120 of this Code are exempted from the value added tax if they are received (are receivable) on goods (works, services), property rights which turnovers on realization are exempted from the taxation according to Item 1 of this Article (except for the turnovers specified in part one of subitem 1.49 of Item 1 of this Article).

3. The payer concerning turnovers on sales of goods (works, services), the rights to objects of industrial property, property rights to objects of copyright and the related rights, the stipulated in Item 1 this Article having the right to refuse release from the taxation of such turnovers, having submitted the corresponding application to tax authority.

Such refusal is possible only concerning all turnovers on realization of the payer provided by one or several subitems of Item 1 of this Article.

The refusal of release from the taxation for the term of less than one tax period is not allowed.

Article 119. Tax exemption on value added of goods when importing to the territory of the Republic of Belarus

1. Are exempted from the value added tax when importing to the territory of the Republic of Belarus:

1.1. the vehicles imported from the territory of state members of the Eurasian Economic Union by means of which international carriages of freights, passengers and baggage, and also the objects of logistics and equipment, fuel, food and other property necessary for operation of vehicles on travel time in transit, in Items of intermediate stop or acquired abroad in connection with liquidation of accident (breakdown) of these vehicles are performed;

1.2. the goods which are subject to the address to property of the state according to the legislation;

1.3. Belarusian rubles, foreign currency, in particular the banknotes and coins which are legal tender currency and also securities, excise stamps, brands of customs control, brand of the duties and charges paid according to the legislation;

1.4. technical means which cannot be used differently as for prevention of disability and (or) rehabilitation of disabled people in the presence of the conclusion of the Ministry of Labour and Social Protection of the Republic of Belarus that the following imported (imported) goods belong to the specified technical means:

1.4.1. surdotekhnichesky means:

sound signaling devices light and vibration;

vibrotactile devices;

slukhorechevy exercise machines;

media products (videos with subtitlings);

surdotekhnichesky devices for hearing loss compensation;

the electric sound intensifying sets, the sound-amplifying equipment of individual and collective use which are specially intended for training deaf and hearing-impaired;

devices of "the visible speech" and other indicators of sounds of the speech for deafs;

the technical means used by deafs in life (telephone sets for hard of hearing and deaf (devices with amplifiers, with "running line", "teleautographs", alarm clocks for deafs);

1.4.2. tiflotekhnichesky means:

the technical means which are specially intended for orientation of blind persons in space;

devices, slate pencils, electronic and mechanical typewriters and the paper which is specially intended for the letter by relief and dot font of Braille;

the literature published by relief and dot font of Braille and also with the integrated font;

the technical means used by blind persons in life (optical, special devices for reading "the speaking book");

electron-optical technical means for adjustment of slabovideniye;

the software, technical means which are specially intended for simplification of work of blind persons on personal electronic computers;

1.4.3. the toys and games which are specially intended for blind persons;

1.4.4. technical means for rehabilitation of deafblinds;

1.4.5. the special household devices used by disabled people for clothing of clothes, footwear, opening of doors, use of keys and another and also for self-service in kitchen (for cleaning and cutting of products);

1.4.6. specialized devices for the equipment of workplaces of disabled people;

1.4.7. special training and sports equipment for disabled people;

1.4.8. elevators of different function for servicing of disabled people;

1.5. medicines, medical products and prosthetic and orthopedic products, and also raw materials, materials for their production, components for their production, semifinished products to them according to the list approved by the President of the Republic of Belarus if they are included in the State register of medicines of the Republic of Belarus or the State register of products of medical appointment and medical equipment of the Republic of Belarus or concerning such goods there is conclusion of the Ministry of Health of the Republic of Belarus that the imported (imported) goods belong to medicines, medical products and prosthetic and orthopedic products or to raw materials, materials for their production, to components for their production, to semifinished products to them;

1.6. the seeds imported for the scientific purposes and the state sortoispytaniye.

The basis for tax exemption on value added of the seeds specified in part one of this subitem are the conclusion of public institution "State inspectorate for testing and protection of plant varieties" about purpose of the imported seeds for the state sortoispytaniye or the conclusion of National academy of Sciences of Belarus about purpose of the imported seeds for the scientific purposes;

1.7. the carriers of copies of movies, cultural values imported by the organizations of culture.

The basis for tax exemption on value added of the goods specified in part one of this subitem is the conclusion of the Ministry of Culture of the Republic of Belarus about reference of imported goods to carriers of copies of movies or cultural values;

1.8. all types of the printing editions received by the state libraries and the museums on the international book-exchange and also the film and video works imported by the state film and video organizations for the purpose of implementation of the international non-commercial exchanges;

1.9. precious metals, gemstones and products (part of products) from them (except jewelry), and also the concentrates and other industrial products, scrap and waste containing the precious and non-ferrous metals imported for replenishment of State fund in the presence of the corresponding confirmation of the Ministry of Finance of the Republic of Belarus or National Bank of the Republic of Belarus (for precious metals in the form of the bank ingots imported for replenishment of gold stock of State fund);

1.10. the bank and measuring ingots from precious metals imported by banks;

1.11. the goods imported from the territory of state members of the Eurasian Economic Union and intended for official use by diplomatic representations and consular establishments of foreign states or for private use diplomatic and (or) administrative technicians of these representations and organizations including the members of their families living together with them (if they are not citizens of the Republic of Belarus), representations and bodies of the international organizations and interstate educations, and also diplomatic mail and consular bag;

1.12. the goods received (received) as foreign free aid according to the procedure and on the conditions established by the President of the Republic of Belarus;

1.13. the goods received (received) as the international technical assistance and (or) acquired at the expense of means of the international technical assistance, intended for the purposes determined by the project (program) of the international technical assistance, according to the procedure and on the conditions established by the President of the Republic of Belarus;

1.14. the equipments, devices, materials and components intended for accomplishment of research, developmental and experienced and technological works, imported by residents of the Republic of Belarus on the territory of the Republic of Belarus according to the procedure and on the conditions established by the President of the Republic of Belarus;

1.15. the imported by the organizations, performing productions of the laser and optical equipment, goods applied by such organizations as a part of the laser and optical equipment and not made in the territory of the Republic of Belarus and also the equipment and the equipment used by them for production of the laser and optical equipment.

The basis for tax exemption on value added of the goods, the equipment and equipment specified in part one of this subitem is the conclusion that they are necessary for production of the laser and optical equipment, issued by the State committee on science and technologies of the Republic of Belarus according to the procedure and in form, the determined Council of Ministers of the Republic of Belarus;

1.16. installations, accessories and spare parts to them on use of renewable energy resources.

The basis for tax exemption on value added of the goods specified in part one of this subitem is the conclusion about reference of imported goods to installations, accessories and spare parts to them on use of renewable energy resources issued by Department on energy efficiency of the State committee on standardization of the Republic of Belarus according to the procedure and in form, the determined Council of Ministers of the Republic of Belarus;

1.17. the processing equipment and spare parts to it intended for implementation of the investment projects financed by external state loans (credits) according to the procedure, established by the President of the Republic of Belarus;

1.18. the processing equipment, accessories and (or) spare parts to it imported by residents of the Park of high technologies according to the procedure and on the conditions established by the President of the Republic of Belarus;

1.19. processing equipment (accessories and (or) spare parts to it) for its use in the territory of the Republic of Belarus in case of implementation of investment projects within the signed investment contracts between the investor and the Republic of Belarus according to the procedure and on the conditions established by the President of the Republic of Belarus;

1.20. other goods according to the procedure and on the conditions determined by the President of the Republic of Belarus.

2. The goods specified in subitems 1. 2, 1.3, 1.5, of subitem 1 part one. 6, subitem 1 parts one. 7, subitems 1.8-1. 10, 1.12, parts one of subitem 1.15 and part one of subitem 1.16 of Item 1 of this Article placed under customs procedure of release for internal consumption with use of privileges on the value added tax are considered as these goods issued without restrictions on use and (or) the order.

Restrictions on use and (or) the order with the goods specified in subitems 1. 13, 1.14, 1.17-1.19 of Item 1 of this Article, no more than five years from the date of release of goods according to customs procedure of release for internal consumption are effective before use and consumption of the goods for the purpose of corresponding to conditions of provision of privileges, but that is confirmed by representation of the report of the payer to customs authority according to the procedure and in the forms established by the State Customs Committee of the Republic of Belarus.

The goods specified in subitem 1.4 of Item 1 of this Article, imported with use of privileges on the value added tax shall be used in the territory of the Republic of Belarus for the purpose of prevention of disability and (or) rehabilitation of disabled people. In case of inappropriate use of these goods or their export without use for present purposes the value added tax is paid for limits of the territory of the Republic of Belarus collected) according to the legislation.

Article 120. Tax base of the value added tax

1. The tax base in case of sales of goods (works, services), property rights is determined as the cost of these goods (works, services), property rights estimated proceeding from the prices (rates) for goods (works, services), property rights taking into account excises (for excise goods) without inclusion of the value added tax in them.

2. Provisions of Item 1 of this Article extend to turnovers on realization:

2.1. goods purchased (works, services), property rights;

2.2. manufactured goods (works, services), property rights;

2.3. goods (works, services), property rights their owner, the owner on the basis of commission agreements, the order and other similar civil agreements.

3. The tax base is determined:

proceeding from all receipts of the payer received by him in cash, natural and other forms from sales of goods (works, services), property rights;

depending on features of realization of the made or goods purchased (works, services), property rights.

4. The tax base increases by the amounts which are actually received (receivable):

4.1. for the realized goods (works, services), property rights over the price of their realization or differently connected with payment of the realized goods (works, services), property rights;

4.2. in the form of sanctions for violation by buyers (customers) of conditions of agreements;

4.3. in the form of additional benefit for the goods realized by the broker (works, services), property rights on the conditions, more profitable, than those which were specified by the consignor.

The tax base increases at the broker regarding the additional benefit which is due to the broker at the consignor - regarding the additional benefit which is due to the consignor;

4.4. in the form of percent (payment) for use of the commercial loan granted by sellers of goods (works, services) in the form of delay or payment by installments of payment of shipped goods (the performed works, the rendered services).

5. In case of determination of tax base the means received by the payer not connected with calculations for payment of goods (works, services), property rights are not considered including:

5.1. the funds transferred by parent organization to the separate divisions which are its part and also these separate divisions each other, from centralized financial funds (reserves) as secondary redistribution of profit;

5.2. dividends and the income equated to them;

5.3. the funds transferred to the organization, including national association, consolidation, association, and also executive body of joint-stock company by the organizations (affiliated and dependent societies) isolated by structural divisions by the profit remaining at their order:

provided that they are spent according to the approved estimate for implementation of centralized functions on management of all organizations (affiliated and dependent societies) isolated by the structural divisions which are part of the organization, including national association, consolidation, joint-stock company, association;

for forming of centralized financial funds (reserves);

5.4. means reserve and other funds, transferred in limits of one legal entity;

5.5. the means which arrived from the budget or from budgets of state non-budgetary funds and used for purpose, except for the means arriving from the budget or from budgets of the specified funds as payment for the goods realized by the payer (works, services), property rights.

6. In case of realization for foreign currency:

6.1. goods (works, services), property rights under the agreements providing payments in foreign currency (except for tax base regarding the contractual cost of subject of leasing of the agreements of finance lease (leasing) providing the redemption of subject of leasing) recalculation of foreign currency in Belarusian rubles is made for determination of tax base on the official rate of Belarusian ruble to the corresponding foreign currency established by National Bank of the Republic of Belarus at the time of the actual sales of goods (works, services), property rights;

6.2. goods (works, services), property rights under the agreements providing payments in foreign currency on the terms of advance payment, advance payment, deposit (except for tax base regarding the contractual cost of subject of leasing of the agreements of finance lease (leasing) providing the redemption of subject of leasing) recalculation of foreign currency in Belarusian rubles is made for determination of tax base on the official rate of Belarusian ruble to the corresponding foreign currency established by National Bank of the Republic of Belarus on:

the date of receipt of advance payment, advance payment, deposit, - regarding the cost of goods (works, services), property rights, equal advance payment amount, advance payment, deposit;

the moment of the actual sales of goods (works, services), property rights, - in other part of cost of goods (works, services), property rights.

7. Under agreements in which the amount of obligations is expressed in Belarusian rubles it is equivalent to foreign currency amount on the official rate of Belarusian ruble in relation to foreign currency established by National Bank of the Republic of Belarus on payment date, tax base in case of sales of goods (works, services), property rights (except for tax base regarding the contractual cost of subject of leasing of the agreements of finance lease (leasing) providing the redemption of subject of leasing):

it is determined in Belarusian rubles by the official rate established by National Bank of the Republic of Belarus at the time of the actual sales of goods (works, services), property rights - in case the moment of the actual realization preceded date of determination of size of agreement obligation;

it is determined in the amount which is subject to payment in Belarusian rubles - in case date of determination of size of agreement obligation precedes the moment of the actual realization or matches it;

does not increase (does not decrease) by the amount of the differences received since January 1, 2018 and arising in connection with change of the official rate of the Belarusian ruble in relation to foreign currency established by National Bank of the Republic of Belarus from the moment of the actual realization until determination of size of agreement obligation - in case the moment of the actual realization preceded date of determination of size of agreement obligation.

For the purposes of this Item:

date of determination of size of agreement obligation is understood as the date specified in paragraph one of part one of this Item, and in case of the termination of the obligation on other bases - date of the termination of the obligation (completely or in the corresponding part);

in case of receipt of payment in Belarusian rubles the foreign currency amount is accepted by parts (discharge in the corresponding part) in the amount of proceeding from which equivalent according to the agreement payment is made (the obligation is stopped) in the corresponding part.

8. Under agreements in which the amount of obligations is expressed in Belarusian rubles it is equivalent to foreign currency amount on the determined legislation either the agreement of the parties to the foreign exchange rate or date of determination of size of the obligation other than the rate or date specified in part one of Item 7 of this Article, tax base in case of sales of goods (works, services), property rights (except for tax base regarding the contractual cost of subject of leasing of the agreements of finance lease (leasing) providing the redemption of subject of leasing) it is determined:

in Belarusian rubles on the official rate established by National Bank of the Republic of Belarus at the time of the actual sales of goods (works, services), property rights - in case the moment of the actual realization preceded date of determination of size of the obligation;

in the amount which is subject to payment in Belarusian rubles - in case date of determination of size of the obligation precedes the moment of the actual realization or matches it.

In case the moment of the actual realization preceded date of determination of size of the obligation, the tax base determined according to the paragraph the second parts one of this Item:

increases (decreases) by difference amount, the subject payment by the amount arising between in Belarusian rubles and the amounts of the tax base determined according to the paragraph the second parts one of this Item, and differences specified in paragraph three of this part;

does not increase (does not decrease) by the amount of the differences received since January 1, 2018 and arising in connection with change of the official rate of the Belarusian ruble in relation to foreign currency established by National Bank of the Republic of Belarus from the moment of the actual realization until determination of size of the obligation.

Increase (reduction) in the tax base at difference amount arising according to the paragraph to the second part two of this Item is made on receipt date of payment for goods (works, services), property rights, and in case of the termination of the obligation on other bases - for date of discharge (completely or in the corresponding part).

Reduction of the tax base by difference amount arising according to the paragraph to the second part two of this Item is made based on the additional electronic invoice exposed to the buyer signed by the buyer the digital signature if earlier exposed by the seller electronic the invoice it was signed by the buyer the digital signature.

If additional electronic the invoice it is signed by the buyer the digital signature no later than date of representation by the seller of the tax declaration (calculation) for the value added tax for the accounting period on which the date specified in part three of this Item falls, then the tax base decreases for the specified accounting period.

If additional electronic the invoice it is signed by the buyer the digital signature after representation by the seller of the tax declaration (calculation) for the value added tax for the accounting period on which the date specified in part three of this Item falls, then the tax base decreases in the tax declaration (calculation) for the value added tax:

or that accounting period which term of representation follows after signing by the buyer of the additional electronic invoice;

or that accounting period in which it is signed by the buyer additional electronic the invoice.

Concerning the difference arising according to the paragraph to the second part two of this Item in the tax period preceding tax period in which it is signed by the buyer additional electronic the invoice changes in part of reduction of tax base the seller has the right to make to the tax declaration (calculation) for the value added tax for such preceding tax period.

For the purposes of this Item:

date of determination of size of the obligation is understood as date for which according to the legislation or the agreement of the parties the amount which is subject to payment in Belarusian rubles is determined by the agreement obligation expressed in Belarusian rubles in the amount equivalent to foreign currency amount;

in case of receipt of payment in Belarusian rubles the foreign currency amount is accepted by parts (discharge in the corresponding part) in the amount of proceeding from which equivalent according to the agreement payment is made (the obligation is stopped) in the corresponding part.

9. Under agreements in which the amount of obligations is expressed in foreign currency it is equivalent to the amount in other foreign currency, the tax base in case of sales of goods (works, services), property rights (except for tax base regarding the contractual cost of subject of leasing of the agreements of finance lease (leasing) providing the redemption of subject of leasing) is determined in Belarusian rubles by recalculation:

the amounts in other foreign currency on the official rate of National Bank of the Republic of Belarus established at the time of the actual sales of goods (works, services), property rights - in case the moment of the actual realization preceded date of determination of size of the obligation;

to the subject payment of foreign currency amount on the official rate of National Bank of the Republic of Belarus established at the time of the actual sales of goods (works, services), property rights - in case date of determination of size of the obligation precedes the moment of the actual realization or matches it.

In case the moment of the actual realization preceded date of determination of size of the obligation, the tax base increases (decreases) by difference amount, arising between the amount in Belarusian rubles estimated by recalculation to the subject payment of foreign currency amount on the official rate of National Bank of the Republic of Belarus and the amount of the tax base in Belarusian rubles determined at the time of the actual sales of goods (works, services), property rights.

The official rate of National Bank of the Republic of Belarus for recalculation to the subject payment of foreign currency amount is accepted and increase (reduction) in tax base at difference amount is made on receipt date of payment for goods (works, services), property rights, and in case of the termination of the obligation on other bases - for date of discharge (completely or in the corresponding part).

Reduction of tax base by the seller is performed based on the additional electronic invoice exposed to the buyer signed by the buyer the digital signature if earlier exposed by the seller electronic the invoice it was signed by the buyer the digital signature.

If additional electronic the invoice it is signed by the buyer the digital signature no later than date of representation by the seller of the tax declaration (calculation) for the value added tax for the accounting period on which the date specified in part three of this Item falls, then the tax base decreases for the specified accounting period.

If additional electronic the invoice it is signed by the buyer the digital signature after representation by the seller of the tax declaration (calculation) for the value added tax for the accounting period on which the date specified in part three of this Item falls, then the tax base decreases in the tax declaration (calculation) for the value added tax:

or that accounting period which term of representation follows after signing by the buyer of the additional electronic invoice;

or that accounting period in which it is signed by the buyer additional electronic the invoice.

Concerning the difference arising according to part two of this Item in the tax period preceding tax period in which it is signed by the buyer additional electronic the invoice changes in part of reduction of tax base the seller has the right to make to the tax declaration (calculation) for the value added tax for such preceding tax period.

For the purposes of this Item:

date of determination of size of the obligation is understood as date for which according to the legislation or the agreement of the parties the foreign currency amount which is subject to payment is determined by the agreement obligation expressed in foreign currency in the amount equivalent to the amount in other foreign currency;

in case of receipt of payment in foreign currency the amount in other foreign currency is accepted by parts (discharge in the corresponding part) in the amount of proceeding from which equivalent according to the agreement payment is made (the obligation is stopped) in the corresponding part.

10. The tax base by transfer by the lessor of subject of leasing to the leasing recipient is determined as the amount of leasing payments.

In case of the redemption of subject of leasing by the leasing recipient the tax base joins also the amount of redemption value of subject of leasing.

Under the agreements of finance lease (leasing) providing the redemption of subject of leasing in which the amount of obligations is expressed in foreign currency (in Belarusian rubles it is equivalent to foreign currency amount or in foreign currency it is equivalent to the amount in other foreign currency):

regarding the contractual cost of subject of leasing recalculation of foreign currency (other foreign currency) in Belarusian rubles is made for determination of tax base in case of approach of the moment of the actual realization on the official rate of Belarusian ruble to the corresponding foreign currency (other foreign currency) established by National Bank of the Republic of Belarus for date of the actual transfer of subject of leasing to the leasing recipient;

the tax base regarding remuneration (income) of the lessor and investment expenses of the lessor, except for the investment expenses refunded in leasing subject cost is determined according to the procedure, established by Items 6-9 of this Article.

In case of the taxation the payer of turnovers on compensation according to subitem 9.3 of Item 9 of Article 122 of this Code in tax base:

the lessor the cost of the works (services) connected with the finance lease (leasing) which is not included in the amount of leasing payment acquired by the lessor which is subject to compensation by the leasing recipient joins;

the leasing recipient the cost of the works (services) connected with finance lease (leasing) acquired by the leasing recipient which is subject to compensation by the lessor joins.

11. The tax base in case of delivery by the lessor of object of lease to the lessee is determined as the rent amount.

In case of the redemption of object of lease by the lessee the tax base joins also the amount of buyback price of object of lease.

In case of the taxation the payer of turnovers on compensation according to subitem 9.3 of Item 9 of Article 122 of this Code in tax base:

the lessor the cost of the works (services) connected with the lease which is not included in the rent amount acquired by the lessor which is subject to compensation by the lessee joins;

the lessee the cost of the works (services) connected with lease acquired by the lessee which is subject to compensation by the lessor joins.

12. The tax base by provision by loaner of property in free use to loan recipient is determined as:

the amounts of charged depreciation, the land tax or the rent which are subject to compensation to loaner for the parcel of land, the real estate tax (if the obligation of their compensation to loaner is not provided by acts of the President of the Republic of Belarus);

the cost of expenses which is subject to compensation to loaner on content of property and (or) other expenses connected with property (including expenses on operation, repair of property, utilities costs), except for costs of the works (services) connected with property acquired by loaner and the expenses specified in the paragraph the second to this part.

In case of the taxation the payer of turnovers on compensation according to subitem 9.4 of Item 9 of Article 122 of this Code join in tax base of loaner the cost which is subject to compensation by loan recipient:

the works (services) in content of property acquired by loaner;

other works (services) connected with property acquired by loaner including expenses on operation, repair of property, utilities costs.

13. In case of realization of fixed assets and intangible assets, separate objects as a part of current assets and the property considered as a part of non-current assets, at the prices below residual cost, in case of realization of the acquired on the party of goods, property rights the tax base is determined by the acquisition low price prices proceeding from the price of their realization.

In case of sales of goods (works, services) self-produced, property rights below their cost the tax base is determined by the prices proceeding from sales price of such goods (works, services), property rights.

14. In case of voluntary conveyance of goods (works, services), the property rights made (executed, rendered) the payer, the tax base is determined proceeding from cost of such goods (works, services), property rights. In case of voluntary conveyance of goods purchased the tax base is determined proceeding from the price of their acquisition.

In case of voluntary conveyance of fixed asset objects and intangible assets, separate objects as a part of current assets and the property considered as a part of non-current assets, the tax base is determined proceeding from their residual cost.

Residual cost and the price of acquisition are accepted for date of voluntary conveyance taking into account revaluations (writedowns) which are carried out according to the legislation.

15. In case of other disposal in duty-free shops of the goods placed under customs procedure of duty-free trade, the tax base is determined proceeding from the price of their acquisition excluding tax on value added.

16. The tax base by transfer of property rights is determined taking into account the following features:

16.1. in case of the right to claim concession the initial creditor coming from the agreements directed to sales of goods (works, services), property rights, the tax base is determined as the amount of excess of the size of obligations by such agreements;

16.2. in case of right to claim concession by the new creditor who received the monetary claim following from the agreement directed to sales of goods (works, services) tax base it is determined as the amount of the excess of the income acquired by the new creditor in case of the subsequent concession of right to claim or in case of the termination of the corresponding obligation, over expenses on acquisition of the specified requirement;

16.3. by transfer of property rights by payers, including participants of shared-equity construction, on real estate objects, the tax base is determined by share in the property right to real estate objects, garages and places of parkings as positive difference between the cost at which property rights (share in the property right) including tax on value added, and expenses on acquisition of rights of these rights (share in the property right) including tax on value added are transferred;

16.4. in case of acquisition of monetary claim at the third parties the tax base is determined as the amount of excess of income gained from the debtor and (or) in case of the subsequent concession over expenses on acquisition of this requirement;

16.5. by transfer of the property rights connected with right to contract, the tax base is determined as the cost of such right without inclusion of the value added tax in it.

17. The tax base in case of sales of goods (works, services), property rights is determined by the forward transactions assuming delivery of goods, property rights, performance of works, rendering services after the term established by the agreement at the price specified directly in this agreement proceeding from the price of goods (works, services) specified directly in the agreement, property rights increased by the cost of the corresponding forward and futures contracts, options and other financial instruments of forward transactions.

18. The tax base in case of realization of the company in general as property complex is determined separately by each of types of property of this company.

If the cost at which the company in general as property complex is implemented below (above) book value of the realized property by each type of property is applied to determination of tax base of the value added tax the correction coefficient calculated as the attitude of realization value of the company towards book value of the property which is part of this company.

19. The tax base in case of realization of property of the debtor within enforcement proceeding, including cession of property of the debtor to the claimant, is determined by the debtor:

in case of realization of property of the debtor to the buyer - as the cash amount from realization of property of the debtor which is subject to transfer into the account of body of forced execution;

when leaving property of the debtor for the claimant - as determined according to the Law of the Republic of Belarus of October 24, 2016 "About enforcement proceeding" (The national legal Internet portal of the Republic of Belarus, 15.11. 2016, 2/2437) property value of the debtor on which it is left for the claimant.

20. Tax base in case of realization on the fixed retail prices including the value added tax:

the acquired (imported) goods it is determined as positive difference between sales price and the price of acquisition of these goods. At the same time the prices of acquisition and realization are determined including tax on value added;

manufactured goods it is determined as the cost of these goods estimated proceeding from the fixed retail prices including the value added tax.

Provisions of paragraph two of part one of this Item are not applied in case of realization of the acquired (imported) goods, calculation of the value added tax on which is made according to Item 5 of article 128 of this Code.

Provisions of part one of this Item are applied also in case of sales of goods on the fixed retail prices without the value added tax if turnovers on realization of such goods are exempted from the value added tax according to the legislation.

21. On the goods realized on free and the regulated (fixed) retail prices the payers performing retail trade and public catering, gaining on these goods income in the form of difference in the prices, markups, allowances and estimating the value added tax according to Item 5 of article 128 of this Code, tax base is the cost of the realized goods (taking into account all taxes, charges (duties) and other payments in the budget or budgets of the state non-budgetary funds levied in case of sales of goods).

22. The tax base in case of implementation of the acquired permits to sanatorium treatment and improvement of the population, forms of service records and (or) inserts to them is determined as positive difference between sales price and the price of acquisition of these permits, forms. At the same time the prices of acquisition and realization are determined including tax on value added.

23. The tax base in case of shipment (return) of container which is recognized as returnable tare according to subitem 1.1.7 of Item 1 of article 115 of this Code is determined:

the seller of goods as the cost of such container in case of its shipment to the buyer of goods;

the buyer of goods as the cost of such container in case of its return to the seller of goods.

24. The tax base by transfer of goods in the form of things is determined by the loan agreement as the cost of the transferred goods provided by the agreement in the absence of cost in the agreement - as the cost specified in shipping documents, and in the absence of cost in the agreement and shipping documents - as the cost of goods reflected in financial accounting.

25. The tax base on provision by the commercial organizations included in the register of the microfinancial organizations, microloans to physical persons on the security of the personal estate intended for personal, family or home use is determined by transactions as the amount of the income (percent and other income) connected with provision of such loans.

26. The tax base in case of implementation of works from raw materials supplied by the customer (materials) is determined by production of goods as the cost of processing, conversion or other transformation of the specified raw materials (materials) without inclusion of the value added tax in it.

The amount of excises estimated (which is subject to calculation) the payer making excise goods from raw materials supplied by the customer does not join in tax base in case of realization of works on production of excise goods by it from raw materials supplied by the customer.

In the presence of turnovers on implementation of works on production of goods from raw materials supplied by the customer (materials) realized by their owner to various states (including the Republic of Belarus), the tax base for application of the corresponding tax rates on value added is determined in proportion to amount (quantity) of shipped goods.

27. The tax base in case of contract manufacturing of tobacco products is determined by the choice of the manufacturing organization in one of the following procedures:

as the cost of works on production of the specified tobacco products taking into account material cost of the manufacturing organization, including the amounts of excises estimated in the organization tobacco product manufacturer without inclusion of the value added tax in it;

according to the procedure, stipulated in Item the 26th this Article.

The procedure for determination of tax base chosen by the manufacturing organization is reflected in its accounting policy and is not subject to change during the current tax period.

28. The tax base in case of the sales of products made from precious metals and gemstones is determined as products cost taking into account the cost of the precious metals and gemstones used in production.

29. The tax base when implementing intermediary activities is determined as the amount received (which is subject to obtaining) in the form of remunerations by commission agreements, orders and to other similar civil agreements.

30. The tax base on services of transport expedition is determined as the amount received (which is subject to obtaining) in the form of remuneration of the freight forwarder by the freight forwarding agreement.

Remuneration is determined as the amount received (which is subject to obtaining) from the client for the services rendered to him less the funds compensated by the client transferred (which are subject to transfer) to the carriers and other organizations and individual entrepreneurs rendering the services specified in the freight forwarding agreement.

Provisions of this Item extend also to cases when according to the freight forwarding agreement of obligation of the freight forwarder are performed by carrier.

31. The tax base in case of rendering of services on property trust management, rendered to the obligee (beneficiary), is determined by the trustee as the amount of remuneration received (which is subject to obtaining) it by the property trust management agreement.

The tax base in case of sales of goods (works, services), property rights during property trust management for the benefit of the obligee or person (beneficiary) specified to them is determined by the trustee taking into account the features established by this Article by the property trust management agreement.

32. The tax base in case of realization by general contractors of the construction and (or) project works performed with participation of subcontractors is determined as the cost of works according to the agreement signed between the customer and the general contractor.

33. The tax base customers (builders) when constructing facilities, not arriving subsequently in property (use) of the customer (builder), is determined:

33.1. when maintaining construction at the expense of means republican and (or) local budgets - as the cost of services of the customer (builder) determined proceeding from amount of the means provided on content of the customer (builder) by the design estimates on asset construction including tax on value added;

33.2. when maintaining construction for the benefit of the third parties (including shareholders):

33.2.1. according to the procedure, established by the President of the Republic of Belarus, - as the cost of services of the customer (builder) determined proceeding from amount of the means provided on content of the customer (builder) by the design estimates on asset construction including tax on value added, and calculated in proportion to share of participation of the shareholder in asset construction and the amount of profit of the customer (builder) provided by the contract with the shareholder.

At the same time the amount of benefit of the customer (builder) formed as a result of decrease in actual cost of object of shared-equity construction in relation to the price of object of shared-equity construction (the agreement price):

joins in tax base of the value added tax as the cost of services of the customer (builder) if the contract with the shareholder determines inclusion of such amount of the cost of services of the customer (builder);

increases tax base of the value added tax according to subitem 4.1 of item 4 of this Article if the contract with the shareholder does not determine inclusion of such amount of the cost of services of the customer (builder);

33.2.2. in other cases - as the remuneration determined in the form of difference between the amount of funds including tax for value added which is receivable under the contract with the third party (including with the shareholder), and the amount of actually made costs including tax for value added on asset construction falling to the share of the third party (including the shareholder), but is at least, than the cost of services of the customer (builder) determined proceeding from amount of the means provided on content of the customer (builder) by the design estimates on asset construction including tax on value added, and calculated in proportion to share of participation of the third party (including the shareholder) in asset construction;

33.2.3. with use of the goods (works, services) made (executed, rendered) own forces of the customer (builder), - as the cost of such goods (works, services) included in construction cost.

34. In case of determination of tax base on services of international telecommunication the amounts received by the organizations of communication from realization of the specified services to foreign administrations of communication, the appointed operators of mail service, the companies or the acknowledged operational organizations are not considered.

35. The tax base is determined by transportations of national association "Belarusian railroad" without calculations between the legal entities entering composite balance sheet of the main activities of national association "Belarusian railroad".

36. In case of realization on the regulated legislation to rates of services in transportation of passengers by all modes of transport in the regular message on which compensation of part of costs on rendering such services (including provision of privilege on journey to separate categories of citizens according to the legislation) is made at the expense of subsidies the tax base is determined as the cost of these services without the provided subsidies for compensation of the specified costs.

37. In case of realization by legal entities to which functions of editorial offices of printing mass media are assigned the tax base is determined by subscription of printing mass media as the subscription cost of circulation of these printing mass media less the amounts remaining on accounts:

the organizations of communication in payment for the communication services rendered by them according to the established rates in case of realization of printing mass media on subscription, services in registration of subscription and issue of printing mass media through retail chain stores of these organizations;

the organizations involved in implementation process of printing mass media on subscription in payment for their expenses.

38. The tax base by transfer of goods (works, services), property rights within one legal entity in case of which calculation and the tax discharge on value added are made (release from the taxation is applied) according to part two of subitem 2.9 of Item 2 of article 115 of this Code, is determined as the cost of the transferred goods (works, services), property rights specified in source accounting documents without inclusion of the value added tax in it.

In case of reduction (increase) of cost of the goods (works, services) specified in part one of this Item, property rights after the accounting period in which goods (works, services), property rights were transferred (are executed, rendered) within one legal entity, the tax base decreases (increases) by difference amount, the changed and previous cost of the transferred goods (works, services) arising between, property rights, in that accounting period in which it is reduced the cost of earlier transferred goods (works, services), property rights (is increased).

Reduction of tax base is performed based on the additional electronic invoice exposed to the receiving party signed by the receiving party the digital signature if earlier exposed by the transferring party electronic the invoice it was signed by the receiving party the digital signature.

Reflection in the tax declaration (calculation) for the value added tax of the amount of reduction of tax base in relation to signature date by the receiving party is made by the digital signature of the additional (corrected) electronic invoice exposed by the transferring party according to the procedure, similar to procedure, stipulated in Item 4 articles 129 of this Code.

39. In case of realization in the territory of the Republic of Belarus of goods (works, services), property rights by the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus including on the basis of commission agreements, the order and other similar civil contracts with the organizations staying on the registry in tax authorities of the Republic of Belarus and individual entrepreneurs, the tax base is determined as the cost of these goods (works, services), property rights.

The tax base is determined separately when making each transaction by sales of goods (works, services), property rights in the territory of the Republic of Belarus taking into account provisions of this Chapter and increases by the amounts specified in item 4 of article 120 of this Code.

The tax base is determined by the organizations and the individual entrepreneurs staying on the registry in tax authorities of the Republic of Belarus and acquiring goods in the territory of the Republic of Belarus (work, service), property rights at the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus, and in case of sales of goods (works, services), property rights in the territory of the Republic of Belarus by the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus, on the basis of commission agreements, the order and other similar civil agreements - the organizations staying on the registry in tax authorities of the Republic of Belarus and the individual entrepreneurs performing business activity on the basis of such agreements signed with the specified foreign organizations.

In case of realization in the territory of the Republic of Belarus of goods by the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus, the tax base is recognized equal to zero if when importing these goods to the territory of the Republic of Belarus the value added tax, except for the value added tax paid when placing goods under customs procedure of temporary import (admission) is paid.

Article 121. Determination of the moment of the actual sales of goods (works, services), property rights

1. The moment of the actual sales of goods (works, services), property rights is determined as the day of shipment of goods falling on the accounting period (performance of works, rendering services), transfers of property rights irrespective of date of calculations for them if other is not established by this Chapter.

2. In the afternoon of shipment of goods are recognized:

date of their leave to the buyer (to the receiver or the organization (individual entrepreneur) transporting (forwarding) of goods, or the organization of communication) if the seller does not perform delivery (transportation) of goods or does not make costs on their delivery (transportation);

the date determined according to accounting policy of the organization (the decision of the individual entrepreneur), but no later than start date of their transportation - in other cases.

3. In case of sales of goods on retail prices in the retail trade and (or) public catering with use of the cash equipment performed during the change which is beginning in one calendar day and coming to an end for other calendar day, shipping date of the goods realized for other calendar day is the date of opening of this shift reflected in the daily (replaceable) report (Z-report) created by such cash equipment.

4. In the afternoon of shipment of container which is recognized as the returnable tare according to part two of subitem 1.1.7 of Item 1 of article 115 of this Code is recognized:

the seller of goods - the date of its shipment to the buyer of goods determined according to Item 2 of this Article;

the buyer of goods - the date of its return to the seller of goods determined according to Item 2 of this Article.

5. By transfer of goods within the loan agreement in the form of things the moment of their actual realization is recognized:

the lessor - the date of their shipment to the borrower determined according to Item 2 of this Article;

the borrower - the date of their return to the lessor determined according to Item 2 of this Article.

6. In the afternoon of performance of works (rendering services) if other is not established by this Article, date of transfer of the performed works (the rendered services) is recognized according to:

the processed source accounting documents (acceptance reports or other similar documents);

other documents if according to the legislation source accounting documents are not processed.

When rendering service which results the customer can use in process of its implementation during the term of the agreement concluded by the contractor and the customer in writing in the afternoon of rendering service is recognized:

the last calendar day of every month of rendering service and the last day of rendering service if the duration of the agreement exceeds one month;

the last calendar day of every month of rendering service and (or) day of completion of rendering service if the duration of the agreement does not exceed one month.

In case of performance of work (rendering service) which result cannot be used by the customer before work completion (rendering service) in the afternoon of performance of work (rendering service) is recognized:

the day of completion of work (rendering service) specified in source accounting document if specifying of this date is provided in source accounting document by the agreement signed by the contractor (contractor) and the customer in writing;

the day of completion of acceptance of work (service) specified in source accounting document if specifying of this date is provided in source accounting document by the agreement signed by the contractor (contractor) and the customer in writing;

date of creation of source accounting document - in the cases which are not specified in paragraphs second and third to this part.

7. In the afternoon of accomplishment of construction, research, developmental and experienced and technological (technological) works the last day of month of performance of works is recognized. In case of not signing by the host party of acts of the performed works for month under report to the 10th (inclusive) the month following for reporting in the afternoon of accomplishment of construction, research, developmental and experienced and technological (technological) works day of signing by the host party of acts of the performed works is recognized.

In the afternoon of accomplishment of construction works which cost according to in the legislation is expressed in foreign currency executed in month of acceptance of construction object in operation, day of signing of the act by the host party is recognized if this day precedes day of approval of the acceptance act of construction object in operation.

8. In the afternoon of transfer of property rights at the choice of the payer is recognized:

or the last calendar day of every month to which transfer of property right belongs and if transfer of property rights comes to the end before the termination of month - the last day of such transfer;

or the day of transfer of property right which is drawn up by source accounting document.

9. By transfer of subject of leasing to finance lease (leasing) in the afternoon of transfer is recognized:

regarding the payment paid by the leasing recipient prior to the beginning of the term of temporary ownership and use of leasing subject - day of the actual transfer of subject of leasing to the leasing recipient. This provision is applied if all amount of the specified payment is recognized according to the agreement of finance lease (leasing) by the first leasing payment;

regarding leasing payments - the last day of every month to which the leasing payment on such transfer, but not earlier than date of the actual transfer of subject of leasing to the leasing recipient belongs;

regarding redemption value if the agreement of finance lease (leasing) provides the redemption of subject of leasing, - the date of approach of repayment period of redemption value established by the agreement of finance lease (leasing).

10. In case of commissioning of the object of lease in lease in the afternoon of delivery the last day of every month to which the rent on such delivery, but not earlier than date of the actual transfer of object of lease to the lessee belongs is recognized.

If the specific period to which the rent belongs exceeds one calendar month and (or) the agreement does not establish the specific period to which the rent belongs, the moment of commissioning of the object in lease is recognized:

the last day of every month during the lease term established by the agreement;

the day of completion of lease term falling on the last month the lease term established by the agreement (if the lease term comes to the end not in the last day of the last month of lease term).

11. In case of cession of property in free use in the afternoon of transfer the last day of every month to which the expenses shown to loan recipient to compensation on content of property and (or) other expenses connected with property belong is recognized.

12. In the afternoon of shipment of goods (performance of works, rendering services), transfers of property rights by their owner, owner on the basis of commission agreements, the order and other similar civil agreements one of the following dates is recognized at the choice of the payer:

shipping date of goods (performance of works, rendering services), transfers of property rights by their owner, owner to the broker, attorney or other similar person;

shipping date of goods (performance of works, rendering services), transfers of property rights by the broker, attorney or other similar person to the buyer, the customer taking into account provisions of Item 2 of this Article.

The procedure for determination of day of shipment chosen by the payer (performance of works, rendering services), transfers of property rights is reflected in accounting policy of the organization (the decision of the individual entrepreneur) and is not subject to change during the current tax period.

13. In the afternoon of rendering tourist services the last day of tour is recognized.

14. In the afternoon of rendering the sanatorium and improving services provided by the sanatorium and improving organizations (their separate divisions) in their choice one of the next days is recognized:

last day of effective period of the permit;

the last day of the accounting period in which action of the permit (regarding the days of its action falling on this accounting period), and the last day of effective period of the permit is begun (regarding the days of action of the permit falling on the accounting period in which its action stops).

The procedure for determination of day of rendering such services chosen by the organization is reflected in accounting policy of the organization and is not subject to change during the current tax period.

15. In the afternoon of rendering services in transit of passengers, baggage (cargo baggage), mail common carrier day of execution of travel (transportation) documents is recognized to passengers, owners of baggage (cargo baggage), mail or day of the beginning of implementation of transportation of passengers, baggage (cargo baggage), mail.

In the afternoon of rendering services in transportation of goods by railway transport is recognized:

date of issue of freight to the consignee in transit in the intra republican message and transportation because of limits of the Republic of Belarus;

date of transfer of freight to the organizations of rail transport public of foreign states in transit out of limits of the Republic of Belarus or en route through its territory.

16. In the afternoon of rendering services in transit freight (freights) road transport according to one request of the customer, under one agreement, the order order or other similar document (according to one order to the freight forwarder - if the carrier also performs functions of the freight forwarder) with cargo delivery (freights) in:

16.1. one place of unloading - is recognized the date of receipt of freight (freights) by the consignee or other representative on receipt of freight (freights) by person;

16.2. several places of unloading - are recognized the date of receipt of freight (freights) by the consignee or other representative on receipt of freight (freights) by person the last (final) unloading point.

17. In the afternoon of rendering communication services the last day of month of provision of services of communication is recognized.

18. In the afternoon of rendering transportation services of gas and oil the last day of month of provision of services is recognized.

19. In the afternoon of rendering services the last day of every month of rendering such services is recognized education in case of education date of receipt more than thirty calendar days and if rendering services comes to the end before the termination of month - the last day of rendering services.

20. In the afternoon of rendering medical services in case of the period of medical observation and delivery of health care to the patient the last day of every month of rendering such services is recognized the organization of health care more than thirty calendar days and if rendering services comes to the end before the termination of month - the last day of rendering services.

21. In case of voluntary conveyance of goods (works, services), property rights the moment of their actual realization is recognized respectively:

the shipping date of goods determined according to Item 2 of this Article;

the date of performance of works (rendering services), transfers of property rights determined according to this Article.

In case of exchange of goods (works, services), property rights of the moment of their actual realization day of exchange is recognized. In the afternoon of exchange date of making of each shipment of goods (performance of work, rendering service), transfers of property right, determined according to this Article is recognized.

In case of work wages in kind goods (works, services) as the moment of their actual realization day of payment is recognized.

22. The moment of the actual realization of the natural and compressed gas, one of the following dates is recognized to electrical and heat energy at the choice of the payer:

the day of transfer of money falling on the accounting period from their buyer for the account of the payer;

the day determined according to the procedure, established respectively by Items 2 and 6 of this Article.

The procedure for determination of the moment of the actual realization chosen by the payer is reflected in accounting policy of the organization and is not subject to change during the current tax period.

Provisions of this Item extend also to the amounts received in the form of sanctions for violation by buyers (customers) of conditions of agreements.

23. The moment of the actual implementation of works in case of contract manufacturing of tobacco products the day of shipment (transfer) of tobacco products to the customer and (or) other persons determined according to Item 2 of this Article is recognized.

24. The moment of the actual implementation of works on production of goods from raw materials supplied by the customer (materials) for nonresidents of the Republic of Belarus the day of shipment (transfer) of the goods made from raw materials supplied by the customer (materials) determined according to Item 2 of this Article is recognized.

25. The moment of the actual realization by transfer of subject of pledge by the pledger to the pawnbroker the day of transfer of subject of pledge to the pawnbroker (creditor) determined according to Item 2 of this Article in case of non-execution or improper execution of the obligation provided with pledge is recognized.

26. The moment of the actual realization in case of other disposal of the goods placed under customs procedure of duty-free trade in duty-free shops day of creation of the collation sheet or other document confirming their other disposal is recognized.

27. The moment of the actual realization for transactions on provision by the commercial organizations included in the register of the microfinancial organizations, microloans to physical persons on the security of the personal estate intended for personal, family or home use day of issue of the mortgage ticket, and in case of prolongation of term of loan - the date of prolongation of term of loan specified in the mortgage ticket is recognized.

28. The moment of the actual realization concerning the amounts:

28.1. the difference arising according to the paragraph the second parts two of Item 8 and part two of Item 9 of article 120 of this Code day of its obtaining is recognized;

28.2. increasing tax base according to item 4 of article 120 of this Code, one of the next days is recognized at the choice of the payer (except for banks):

day of their obtaining;

day of reflection of these amounts in financial accounting.

Chosen as the payer (except for banks) the procedure for determination of the moment of the actual realization is reflected in accounting policy of the organization and is not subject to change during the current tax period.

29. The moment of the actual sales of goods (works, services), property rights in the territory of the Republic of Belarus the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus is recognized, except for the case established by part two of this Item, day of payment including advance payment, or day of other discharge by buyers (customers) of these goods (works, services), property rights. This provision is applied also to the amounts of increase in the tax base determined according to Item 39 of article 120 of this Code.

The moment of the actual sales of goods (works, services), property rights in the territory of the Republic of Belarus the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus on the basis of commission agreements, the order or other similar civil contracts with the organizations staying on the registry in tax authorities of the Republic of Belarus and individual entrepreneurs day of shipment of goods (performance of works, rendering services), transfers of property rights to buyers (customers) of these goods (works, services), property rights irrespective of date of calculations for them is recognized. This provision is applied also by the payers specified in item 4 of article 114 of this Code.

For the purposes of this Item deduction of the amounts of taxes by the buyer (customer) recognized by the tax agent in the Republic of Belarus is not discharge before the foreign organization which is not staying on the registry in tax authorities of the Republic of Belarus.

Article 122. Tax rates on value added

1. Tax rate on value added in the amount of zero (0) percent it is established in case of:

1.1. sales of goods, placed under customs procedure of export, on condition of documentary confirmation of the actual commodity exportation out of limits of the territory of the Republic of Belarus according to the procedure, stipulated in Clause 123 of this Code;

1.2. sales of goods, exported (without obligations about the return import to the territory of the Republic of Belarus) in state members of the Eurasian Economic Union (including the goods which are exported under agreements of international leasing, loan agreements, agreements (contracts) for production of goods), on condition of documentary confirmation of the actual commodity exportation out of limits of the territory of the Republic of Belarus according to the procedure, stipulated in Clause 124 of this Code;

1.3. realization of the exported works on production of goods from raw materials supplied by the customer (materials) on condition of documentary confirmation of the actual export of such goods out of limits of the territory of the Republic of Belarus according to the procedure, stipulated in Clause the 125th of this Code.

To the exported works on production of goods from raw materials supplied by the customer (materials), liable to the value added tax at the rate in the amount of zero (0) percent, the works on production of goods from raw materials supplied by the customer (materials) performed by the payer by own forces (fully or partially) for foreign the organization or physical person belong;

1.4. implementation of works (services) in maintenance, loading, overload and other similar works (services) which are directly connected with sales of goods, specified in subitems 1.1 and 1.2 of this Item.

Works (service) belong to works (services) specified in part one of this subitem:

on maintenance of goods, including services in protection;

on loading, unloading and overload (except pipeline transport) goods;

on storage of goods;

customs representatives;

1.5. realization of the exported transport services, including transit transportations;

1.6. implementation of works (services) in repair, upgrade, re-equipment of aircrafts and their engines, units of railway rolling stock which are carried out for the foreign organizations or physical persons;

1.7. implementation of works (services) which are carried out (rendered) national association "Belarusian railroad" organizations of rail transport public foreign states on:

to provision in use of goods wagons, containers, carts, refrigerated cars;

to shift of cars on wheel vapors of other track;

to work of locomotives and locomotive crews;

1.8. renderings of services, rendered directly at the airports of the Republic of Belarus and airspace of the Republic of Belarus, on servicing, including aeronautical servicing, the aircrafts which are carrying out the international flights and (or) the international airborne transportations according to the list of such services approved by Council of Ministers of the Republic of Belarus;

1.9. realization of bunker fuel for gas station of aircrafts of the foreign airlines which are carrying out the international flights and (or) the international airborne transportations.

For the purposes of this subitem:

bunker fuel the fuel used for gas station of aircrafts is recognized;

foreign airline the airline of foreign state, including state member of the Eurasian Economic Union is recognized;

1.10. self-produced sales of goods to the owner of duty-free shop for their subsequent realization in duty-free shops.

For the purposes of this subitem self-produced goods goods which shipping date falls on the period of action of the certificate of self-produced products issued to the payer in the procedure established by the legislation and confirming belonging of these goods to self-produced products are recognized.

Provisions of this subitem do not extend to sales of goods to the owner of duty-free shop under commission agreements, orders or to other similar civil agreements;

1.11. sales of goods in retail trade through shops to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union (further in this subitem and Article 144 of this Code - foreign persons), in case of export by foreign persons of goods out of limits of customs area of the Eurasian Economic Union within three months from the date of purchase of goods.

Confirmation of the permanent residence of the foreign person outside state members of the Eurasian Economic Union is the valid passport or other document replacing it, intended for trip abroad and issued by relevant organ of the state of civil accessory or the regular residence of the foreign person or the international organization (further - the document for trip abroad).

The foreign citizens having nationality (citizenship) of two and more states are considered in the Republic of Belarus as citizens (citizens) of that state according to which documents for trip abroad they drove to the Republic of Belarus.

Tax rate on value added in the amount of zero (0) percent on the goods specified in part one of this subitem, the payers having the right to apply in case of observance in total of the following conditions:

goods are implemented in retail trade to foreign persons through shops;

in the presence of documentary confirmation of export by foreign persons of goods out of limits of customs area of the Eurasian Economic Union received according to part four of item 4 of Article 144 of this Code within 12 months from the date of sales of goods to the foreign person. The register of documentary confirmations of commodity exportation out of limits of customs area of the Eurasian Economic Union is submitted in the established form along with the tax declaration (calculation) for the value added tax in which turnover on sales of goods to foreign persons at the rate in the amount of zero (0) percent is reflected;

in the presence of the service provision agreement on value added tax return to foreign persons signed with the organizations having the right to value added tax return to foreign persons.

For the purposes of this subitem and Article 144 of this Code the organization having the right to value added tax return to foreign persons are the organization included in the list of such organizations determined by Council of Ministers of the Republic of Belarus, and meeting the requirements established by Council of Ministers of the Republic of Belarus.

If the payer who realized in retail trade to the foreign person goods through shops before submission of the tax declaration (calculation) for the value added tax for the accounting period in which the goods are realized has no documentary confirmation of export by the foreign person of goods out of limits of customs area of the Eurasian Economic Union, then turnover on realization of such goods is subject to reflection in the tax declaration (calculation) for the value added tax using tax rate on value added, stipulated in Item 3 these Articles, without use of features of calculation of the value added tax, stipulated in Item the 5th article 128 of this Code.

In case of receipt of export by the payer of documentary confirmation by the foreign person of goods out of limits of customs area of the Eurasian Economic Union after reflection of turnover on realization of such goods in the tax declaration (calculation) for the value added tax turnover on sales of goods specified in part one of this subitem using tax rate on value added in the amount of zero (0) percent is reflected (with simultaneous reduction of earlier reflected turnovers on these goods) in the tax declaration (calculation) for the value added tax of that accounting period which term of representation follows after receipt of documentary confirmation of export by the foreign person of goods out of limits of customs area of the Eurasian Economic Union, or that accounting period in which it is received;

1.12. implementation of works (services) in repair, maintenance of the vehicles registered in the foreign states which are carried out in the territory of the Republic of Belarus by the authorized service centers for the foreign organizations or physical persons, except for citizens of the Republic of Belarus.

The provision of this subitem is applied to works (services) performed (rendered) from January 1, 2015 to January 1, 2021;

1.13. increase in tax base in case of sales of goods (works, services) specified in subitems 1.1-1.12 of this Item on the amounts specified in Item 4, the paragraph the second to part two of Item 8 and part two of Item 9 of article 120 of this Code.

2. Tax rate on value added in the amount of ten (10) percent it is established in case of:

2.1. the realization made in the territory of the Republic of Belarus and also during the importing and (or) realization in the territory of the Republic of Belarus made in the territory of state members of the Eurasian Economic Union:

crop production products (except for floriculture, ornamental plants);

wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products;

beekeeping products;

livestock production products (except for furs);

fish breeding products;

2.2. import to the territory of the Republic of Belarus and (or) realization of food products and goods for children according to the list approved by the President of the Republic of Belarus.

For confirmation of reference of goods to food products to which the tax rate on value added established by paragraph one of this Item can be applied the Ministry of Agriculture and Food of the Republic of Belarus based on the addresses interested considers questions of reference of separate goods to the food products included in the list approved by the President of the Republic of Belarus and issues the corresponding conclusion;

2.3. increase in tax base in case of sales of goods, specified in subitems 2.1 and 2.2 of this Item, on the amounts specified in Item 4, the paragraph the second to part two of Item 8 and part two of Item 9 of article 120 of this Code.

3. Tax rate on value added in the amount of twenty (20) percent it is established in case of:

3.1. sales of goods (works, services) which are not specified in Items 1, 2 and 4 these Articles and also in case of realization (transfer) of property rights;

3.2. import to the territory of the Republic of Belarus of the goods which are not specified in subitem 2.2 of Item 2 of this Article;

3.3. other disposal of the goods placed under customs procedure of duty-free trade in duty-free shops;

3.4. increase in tax base in case of sales of goods (works, services), the property rights specified in subitems 3.1 and 3.3 of this Item on the amounts specified in Item 4, the paragraph the second to part two of Item 8 and part two of Item 9 of article 120 of this Code;

3.5. renderings of services electronically.

4. Tax rate on value added in the amount of twenty five (25) percent it is established in case of:

telecommunication renderings of services;

increase in tax base in case of rendering of services of telecommunication on the amounts specified in Item 4, the paragraph the second to part two of Item 8 and part two of Item 9 of article 120 of this Code;

5. For confirmation of justification of application of tax rate on value added in the amount of zero (0) percent concerning transactions on realization of the goods (works, services) specified in Item 1 of this Article which were carried out by the reorganized organization and on which at the time of completion of reorganization the tax rate on value added in the amount of zero is not applied (0) percent, the legal successor (legal successors) represents to tax authority in the place of registration documents, including with details of the reorganized organization, confirming justification of application of tax rate on value added in the amount of zero (0) percent on such transactions.

Reflection in the tax declaration (calculation) for the value added tax of the turnovers on sales of goods (the exported works on production of goods from raw materials supplied by the customer) specified in part one of this Item is made by the legal successor (legal successors) according to the procedure, determined by subitems 5.1-5.4 of Item 5 of Article 123 of this Code, in relation to the term established by the legislation for confirmation of the actual commodity exportation out of limits of the Republic of Belarus.

6. Turnovers on sales of goods which place of realization the territory of the Republic of Belarus is recognized, concerning which subitems 1.1 and 1.2 of Item 1 of this Article establish application of tax rate on value added in the amount of zero (0) percent, in case of non-confirmation of their actual export out of limits of the territory of the Republic of Belarus:

stipulated in Item 3 these Articles are assessed with the value added tax at the rate, if other is not determined in this Item;

stipulated in Item 2 these Articles are assessed with the value added tax at the rate, - concerning the goods specified in Item 2 of this Article;

are exempted from the value added tax according to the procedure, stipulated in Clause the 118th of this Code, - concerning the goods specified in article 118 of this Code.

Reflection of the turnovers specified in part one of this Item on sales of goods in the tax declaration (calculation) for the value added tax is made according to the procedure, established by subitems 5.1-5.4 of Item 5 of Article 123 of this Code, in relation to the term established by the legislation for confirmation of the actual commodity exportation out of limits of the territory of the Republic of Belarus.

7. On turnovers on sales of goods (works, services) which place of realization the territory of the Republic of Belarus is recognized and concerning which according to Articles 123-126 of this Code there are bases for application of tax rate on value added in the amount of zero (0) percent, payers can apply:

tax rate on value added, stipulated in Item 3 these Articles;

tax rate on value added, stipulated in Item 2 these Articles, - concerning the goods specified in Item 2 of this Article;

tax exemption on value added according to the procedure, stipulated in Clause the 118th of this Code, - concerning the goods specified in article 118 of this Code.

8. On turnovers on sales of goods, specified in Item 2 of this Article, payers can apply tax rate on value added, stipulated in Item 3 these Articles.

9. Payers have the right to apply tax rate on the value added specified in Item 3 of this Article on:

9.1. to the turnovers on sales of goods (works, services), property rights exempted from the taxation according to the legislation;

9.2. to turnovers on sales of goods (works, services), property rights which place of realization the territory of the Republic of Belarus is not recognized (including turnovers on sales of goods to the population at the trade fairs held in the territory of state members of the Eurasian Economic Union);

9.3. to the turnovers which are not recognized by the taxation objects according to subitem 2.12.2 of Item 2 of article 115 of this Code on compensation:

to the lessor (lessor) the lessee (leasing recipient) of cost of the acquired works (services) connected with lease (finance lease (leasing)) which is not included in the amount of the rent (leasing payment);

to the lessee (leasing recipient) the lessor (lessor) of cost of the acquired works (services) connected with lease (finance lease (leasing)).

The choice of the specified procedure for the taxation is reflected in accounting policy of the organization (the decision of the individual entrepreneur) and is not subject to change during the current tax period.

Payers have the right to apply provisions of this subitem also to employment contracts of premises;

9.4. to the turnovers which are not recognized by the taxation objects according to subitem 2.20.2 of Item 2 of article 115 of this Code on cession of property in free use.

Its expenses which are subject to compensation to loaner in type belong to the turnovers specified in part one of this subitem:

costs of the works (services) in content of property acquired by it;

other works (services) connected with property acquired by it including expenses on operation, repair of property, utilities costs.

The choice of the specified procedure for the taxation is reflected in accounting policy of the organization (the decision of the individual entrepreneur) and is not subject to change during the current tax period.

Payers have the right to apply provisions of this subitem also to agreements of free use under which compensation obligation to loaner of the expenses specified in part two of this subitem is not provided by acts of the President of the Republic of Belarus.

Article 123. Procedure for documentary confirmation of export out of limits of the Republic of Belarus of the goods placed under customs procedure of export

1. In case of sales of goods, placed under customs procedure of export, documentary confirmation of the actual commodity exportation out of limits of the territory of the Republic of Belarus for the purpose of their permanent placement (except commodity exportation in state members of the Eurasian Economic Union) availability at the payer is:

1.1. the contract signed by the payer with the foreign organization or physical person based on which goods are implemented;

1.2. confirmations about commodity exportation out of limits of the territory of the Republic of Belarus in case of implementation by the payer of declaring to customs authorities of goods in writing.

Confirmation about commodity exportation out of limits of the territory of the Republic of Belarus is in that case issued by customs authorities and it is represented the payer in tax authority in the place of registration along with the tax declaration (calculation) for the value added tax in type:

or copies "The goods are exported by the confirmed personal number seal of the official of customs authority of the declaration on goods with marks of customs authority about release of goods according to the declared customs procedure of export with mark of customs authority" and specifying of date of issue of confirmation;

or the official of customs authority of the special register of the exported goods assured by personal number seal with mark of customs authority "The goods are exported" and by specifying of date of issue of confirmation;

1.3. information on confirmation of commodity exportation out of limits of the territory of the Republic of Belarus in case of implementation by the payer of declaring to customs authorities of goods in the form of the electronic document.

Information on confirmation of commodity exportation out of limits of the territory of the Republic of Belarus in that case is submitted the payer in tax authority in the place of registration along with the tax declaration (calculation) for the value added tax in the form of the register of electronic customs declarations on the goods issued according to customs procedure of export in the established form with indication of:

numbers of electronic customs declarations;

code of customs procedure;

dates of permission to departure of goods out of limits of customs area of the Eurasian Economic Union;

the turnover amounts on sales of goods.

The specified register is filled in in accordance with the established procedure.

2. In the presence of the circumstances specifying unauthenticity of the documents submitted according to this Article, confirmation about commodity exportation is issued on requests of tax authorities by the customs authority which performed release of goods according to the declared customs procedure.

3. In case of sales of goods, placed under customs procedure of export, through the intermediary documentary confirmation of the actual commodity exportation out of limits of the territory of the Republic of Belarus for the purpose of their permanent placement (except commodity exportation in state members of the Eurasian Economic Union) is availability at the payer:

3.1. contracts with the intermediary.

For the purposes of this Item are understood as the intermediary the organization, the individual entrepreneur who is rendering services in the conclusion of contracts or signed from name or at the request of the payer the contract with the foreign organization or physical person, including making customs declaring of exported goods;

3.2. copies of the contract signed by the intermediary with the foreign organization or physical person based on which goods are implemented;

3.3. confirmations about commodity exportation out of limits of the territory of the Republic of Belarus in case of declaring to customs authorities of goods in writing.

Confirmation about commodity exportation out of limits of the territory of the Republic of Belarus is in that case issued by customs authorities and it is represented in tax authority the payer according to the procedure, established by subitem 1.2 of Item 1 of this Article;

3.4. information on confirmation of commodity exportation out of limits of the territory of the Republic of Belarus in case of declaring to customs authorities of goods in the form of the electronic document.

Information on confirmation of commodity exportation out of limits of the territory of the Republic of Belarus in that case is submitted the payer in tax authority according to the procedure, established by subitem 1.3 of Item 1 of this Article.

4. In case of sales of goods by means of post transfer, and also in case of sales of goods, the bulk distribution lines moved on system or on power lines, for confirmation of commodity exportation out of limits of the Republic of Belarus for the purpose of their permanent placement (except commodity exportation in state members of the Eurasian Economic Union) the payer represents to tax authority in the place of registration along with the tax declaration (calculation) for the value added tax:

4.1. the copy of the contract signed by the payer with the foreign organization or physical person based on which goods are implemented;

4.2. in case of implementation by the payer of declaring to customs authorities of goods in writing:

or the copy of the declaration on goods with mark of customs authority about release of goods according to customs procedure of export;

or the special register of the exported goods with indication of number of the declaration on goods and dates of issue of goods according to the declared customs procedure of export certified by the signature of the head of the organization (authorized by it persons), the signature of the individual entrepreneur;

4.3. in case of implementation by the payer of declaring to customs authorities of goods in the form of the electronic document - the special register of the exported goods with indication of number of the declaration on goods and dates of issue of goods according to the declared customs procedure of export certified by the signature of the head of the organization (authorized by it persons), the signature of the individual entrepreneur;

4.4. the receipt on acceptance issued by the operator of mail service to transfer of the registered mailing containing goods for transfer to the buyer - in case of sales of goods by means of post transfer;

4.5. copies of delivery and acceptance certificates of goods - in case of sales of goods, the bulk distribution lines moved on system or on power lines.

5. Documentary confirmation of commodity exportation out of limits of the Republic of Belarus according to Items 1, 3 and 4 these Articles is made within hundred eighty days from date of issue of goods according to the declared customs procedure. At the same time reflection in the tax declaration (calculation) for the value added tax of turnovers on sales of goods is made in relation to the specified term in the following procedure:

5.1. in the absence of the documents confirming commodity exportation before submission of the tax declaration (calculation) for the value added tax for that accounting period in which fixed term did not expire turnovers on sales of goods are not reflected in the tax declaration (calculation) for the value added tax;

5.2. in the presence of the documents confirming commodity exportation, turnovers on sales of goods are reflected in the tax declaration (calculation) for the value added tax:

or that accounting period which term of representation follows after receipt of the corresponding documentary confirmation;

or that accounting period in which the corresponding documentary confirmation is received;

5.3. in the absence of the documents confirming commodity exportation before submission to tax authority of the tax declaration (calculation) for the value added tax for that accounting period in which fixed term expired turnovers on sales of goods are reflected without application of tax rate on value added in the amount of zero (0) percent in the tax declaration (calculation) for the value added tax of that accounting period in which fixed term expired;

5.4. in case of receipt of the documents confirming commodity exportation after fixed term and after reflection of turnovers on realization in the tax declaration (calculation) for the value added tax turnovers on sales of goods using tax rate on value added in the amount of zero (0) percent are reflected (with simultaneous reduction of earlier reflected turnovers on these goods) in the tax declaration (calculation) for the value added tax:

or that accounting period which term of representation follows after receipt of the corresponding documentary confirmation;

or that accounting period in which the corresponding documentary confirmation is received.

Provisions of this subitem are not applied after more than three years from the date of approach of payment due date of the value added tax due to the lack of the documents confirming commodity exportation according to subitem 5.3 of this Item.

6. For confirmation of export from the Republic of Belarus out of limits of the Russian Federation of the fur and fur raw materials realized as a result of tendering for the purpose of its permanent placement (except the return import of fur and fur raw materials to the Republic of Belarus) the payer represents to tax authority in the place of registration:

commission agreement, orders and other similar civil contract with the taxpayer of the Russian Federation;

the commodity-transport delivery note confirming export of fur and fur raw materials from the territory of the Republic of Belarus on the territory of the Russian Federation to the taxpayer of the Russian Federation;

the summary reference (disaggregation of column 2 of customs declarations for export of fur and fur raw materials) issued by the taxpayer of the Russian Federation;

the account register issued by the taxpayer of the Russian Federation for the payer of the Republic of Belarus in whom buyers of fur and fur raw materials are specified;

the customs declaration certified by customs authorities of the Russian Federation, confirming export of fur and fur raw materials from the territory of the Russian Federation for the purpose of its permanent placement (except the return import of fur and fur raw materials to the Republic of Belarus).

Documentary confirmation of export from the Republic of Belarus out of limits of the Russian Federation of fur and fur raw materials according to this Item is made within hundred eighty days from date of the biddings. At the same time reflection in the tax declaration (calculation) for the value added tax of turnovers on realization of fur and fur raw materials is made in relation to the specified term according to the procedure, established by subitems 5.1-5.4 of Item 5 of this Article.

Article 124. Procedure for documentary confirmation of commodity exportation in state members of the Eurasian Economic Union

1. The basis for application of tax rate on value added in the amount of zero (0) percent in case of realization to taxpayers of state members of the Eurasian Economic Union or taxpayers of the states which are not members of the Eurasian Economic Union, the goods which are exported (without obligations about the return import to the territory of the Republic of Belarus) in state members of the Eurasian Economic Union (including the goods which are exported under agreements of international leasing, loan agreements, agreements (contracts) for production of goods), is availability at the payer of the following documents:

1.1. the agreement (contract) based on which sales of goods is enabled; agreements of the international leasing providing the redemption of subject of leasing and transition of the property right to goods (leasing objects) to the leasing recipient; the agreement (contract) providing loan in the form of things; the agreement (contract) for production of goods (except for productions of goods from raw materials supplied by the customer (materials));

1.2. the transport (consignment) documents confirming movement of goods from the territory of the Republic of Belarus on the territory of other state member of the Eurasian Economic Union.

Availability of transport (consignment) documents is not required if for separate types of movement, including movement of goods without use of vehicles, execution of these documents is not stipulated by the legislation.

When exporting on the territory of state member of the Eurasian Economic Union of goods for the purpose of temporary storage, participation in trade fairs under the agreements signed by the payer with buyers before commodity exportation from the territory of the Republic of Belarus availability is required from the payer of also transport (consignment) documents confirming shipment (transfer) of goods to buyers.

When moving goods on system of bulk distribution lines or on power lines availability is required from the payer of delivery and acceptance certificates of goods;

1.3. the statement for commodity importation and payment of indirect taxes constituted in the form approved by the international treaty of the Republic of Belarus with mark of tax authority of state member of the Eurasian Economic Union on which territory goods are imported for payment of indirect taxes (release from the taxation or other procedure for execution of the tax liabilities) (further in this Article - the statement for commodity importation) or the list of statements for commodity importation and payment of indirect taxes.

The payer in tax authority in the place of registration along with the tax declaration (calculation) for the value added tax is represented:

or statement for commodity importation;

or in the established form the list of statements for commodity importation and payment of indirect taxes completed in accordance with the established procedure.

2. The basis for application of tax rate on value added in the amount of zero (0) percent in case of realization by the organizations and (or) individual entrepreneurs of the Republic of Belarus based on commission agreements, the order or other similar civil agreements (further in this Item - the consignor) through the organizations and (or) individual entrepreneurs of the Republic of Belarus (further in this Item - the broker) the goods which are exported (without obligations about the return import to the territory of the Republic of Belarus) in state members of the Eurasian Economic Union, is availability at the consignor of the following documents:

2.1. commission agreement, order or other similar civil agreement;

2.2. the transport (consignment) documents confirming shipment of goods to the broker and copies of the transport (consignment) documents confirming shipment of goods to buyers;

2.3. statements for commodity importation or the list of statements for commodity importation and payment of indirect taxes (it is represented the consignor in tax authority in the place of registration along with the tax declaration (calculation) for the value added tax).

3. The basis for application of tax rate on value added in the amount of zero (0) percent in case of realization by the organizations and (or) individual entrepreneurs of the Republic of Belarus based on commission agreements, the order or other similar civil agreements (further in this Item - the consignor) through the foreign organizations and (or) the physical persons who are taxpayers of state members of the Eurasian Economic Union (further in this Item - the broker), the goods which are exported (without obligations about the return import to the territory of the Republic of Belarus) in state members of the Eurasian Economic Union for the purpose of their subsequent realization in limits or out of limits of customs area of the Eurasian Economic Union, is availability at the consignor:

3.1. commission agreement, order or other similar civil agreement;

3.2. the transport (consignment) documents confirming shipment of goods to the broker;

3.3. the customs declaration which is drawn up by the broker and certified by customs authority of the state member of the Eurasian Economic Union confirming commodity exportation from customs area of the Eurasian Economic Union for the purpose of their permanent placement.

The customs declaration is submitted the consignor in tax authority in the place of registration along with the tax declaration (calculation) for the value added tax if commodity exportation is performed in state members of the Eurasian Economic Union for the purpose of their further realization by the broker out of limits of customs area of the Eurasian Economic Union provided that the tax discharge on value added in case of commodity importation from the territory of the Republic of Belarus is not assigned by the legislation of state member of the Eurasian Economic Union to the broker, the attorney or the agent;

3.4. statements for commodity importation or the list of statements for commodity importation and payment of indirect taxes (it is represented the consignor in tax authority in the place of registration along with the tax declaration (calculation) for the value added tax if the tax discharge on value added in case of commodity importation from the territory of the Republic of Belarus is assigned by the legislation of state member of the Eurasian Economic Union to the broker, the confided (agent) or the buyer).

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In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

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