of April 26, 2010 No. 198
About tax exemption on value added of turnovers on realization of separate medical services
For the purpose of increase in availability of medical services to general population I decide:
1. Approve the enclosed list of medical services (except for cosmetology services of not medical nature) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax.
2. In two-month time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.
3. This Decree becomes effective in ten days after its official publication, except for Item 2 and this Item which are becoming effective from the date of official publication of this Decree.
President of the Republic of Belarus
Approved by the Presidential decree of the Republic of Belarus of April 26, 2010, No. 198
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.
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;
3. Nonconventional medical services - apiotherapy, girudoterapiya, homeopathy, iridology, reflexotherapy, manual therapy, phytotherapy;
treatment and diagnostics by other means of natural origin.
4. Services of the medico-public assistance in patient care.
5. Services of primary medical care.
6. Services of emergency medical service.
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.
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The document ceased to be valid since November 7, 2019 according to Appendix 2 to the Presidential decree of the Republic of Belarus of October 31, 2019 No. 411