Letter of the Taxes and Duties Ministry "On determining the place of implementation of works (services) for VAT purposes"
27 February 2020
The Taxes and Duties Ministry of the Republic of Belarus in response to questions on determining the place of implementation of works (services) purchased by foreign organizations operating in the Republic of Belarus and included in the reports of audit organizations of foreign states starting from 2019 provided clarifications on the following issues:
1. Leasing of movable property that does not constitute a vehicle.
2. Engineering services directly related to real estate being built in the Republic of Belarus.
3. Management and general administrative expenses of the main foreign organization.
The response letter can be viewed here:
27-02-Letter of the Taxes and Duties Ministry .docx