Guidance Letter 2-1-10/1338, recently made public by the Belarusian Ministry of Taxes, clarifies the exemption from VAT, excise taxes and customs duties provided for goods imported for use in an international technical assistance. Key aspects of the guidance include:
- The exemption only applies for legal entities and individuals that have entered into a contract directly with the recipient of the technical assistance
- Operations related to the technical assistance project involving the supply…