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Belarus Introduces Temporary Deferral of Input VAT Deduction on Imports — Orbitax Tax News & Alerts

Effective 23 April 2019, Belarus has introduced the deferral of the deduction of input VAT on imports. With the deferral, input VAT on imports may not be deducted until the VAT reporting period that includes the 30th day after the imported goods have cleared customs. The deferral is a temporary measure and will be effective until 31 December 2019.