List of Technological Equipment Exempt from Import VAT Expands

The Government of Belarus has expanded the list of technological equipment for which companies may qualify for import VAT relief. The relevant changes are set out in Resolution No. 59 of the Council of Ministers dated February 4, 2026.

What has changed?

According to the updated document, the preferential list now includes:

• computing machines and their units;
• magnetic and optical reading devices;
• equipment for transferring data to encoded media and for data processing;

Previously, these items were not included in the list. It should be recalled that the list approved by Resolution No. 408 of the Council of Ministers dated June 5, 2024, covers goods for which no equivalents are produced in the Republic of Belarus.

Conditions for Granting the Relief

To qualify for import VAT exemption, two key conditions must be met:

1. EAEU HS Code: The goods must strictly correspond to the code specified in the list.
2. Confirmation of Lack of Equivalents: An official statement must be obtained confirming that such equipment is not produced domestically.

The authorized body issuing such statements is the Minsk Branch of the BelCCI.

→ Obtain the Statement

This measure has been adopted as part of the implementation of Presidential Decree No. 77 of March 4, 2024, “On Exemption from Value Added Tax” and is aimed at promoting the technical upgrading of Belarusian enterprises, reducing their costs when modernizing IT infrastructure and production capacities.