Belarus Clarifies Documentation Requirement for 10% Reduced VAT Rate on Agricultural Products Imported from an EEU Member State

The Belarus Ministry of Taxes and Duties recently published Letter No. 2-1-10/Mi-00034-2 of 30 December 2019, which clarifies the application of the 10% reduced VAT rate on imported agricultural products. Belarus generally applies the reduced rate on domestic agricultural products and agricultural products imported from Member States of the Eurasian Economic Union (EEU).

The letter clarifies that in order to apply the reduced rate on the sale of imported agricultural products from the EEU, p…