Resolution of Council of Ministers of the Republic of Belarus "About the organization of work on value added tax return in case..."

RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of January 8, 2013 No. 13

About the organization of work on value added tax return in case of commodity exportation out of limits of customs area of the Eurasian Economic Union

(as amended on 08-07-2025)

Based on part five of subitem 1.11 of Item 1 of Article 122 and article 144 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. No. 515 is excluded according to the Resolution of Council of Ministers of the Republic of Belarus of 05.08.2019

2. Approve:

The regulations on requirements to the organizations having the right to value added tax return to physical persons, not having the permanent residence in state member of the Eurasian Economic Union (are applied);

The regulations on the size, terms and procedure for return of tax amount on value added to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union (are applied);

The regulations on procedure for issue of confirmation on commodity exportation out of limits of customs area of the Eurasian Economic Union (are applied).

2-1. Determine the list of the organizations having the right to value added tax return to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union according to appendix.

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