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Application of the preferential VAT rate for medical devices import and sale in the Republic of Belarus

Application of the preferential VAT rate for medical devices import and sale in the Republic of Belarus

We are glad to inform you about the explanations published as refer to the draft law «Application of the preferential VAT rate for medical devices import and sale in the Republic of Belarus»

In accordance with subparagraph 2.2-1 of paragraph 2 of Article 122 of the Tax Code of the Republic of Belarus dated 01.01.2021, a value added tax rate is established in the amount of ten (10) percent in respect of medical devices imported into and (or) sold in the territory of the Republic of Belarus.

The basis for the application of the value added tax rate in the amount of ten (10) percent is, in relation to medical devices, the inclusion of information about such devices in the State Register of Medical Devices and Medical Equipment of the Republic of Belarus or in the Unified Register of Medical Devices Registered Within the Framework of the Eurasian Economic Union, or availability of a permit for the sale and (or) medical use of unregistered medical devices issued by the Ministry of Health in the manner prescribed by law.

The value added tax rate of ten (10) percent applies to:

1. Medical devices (medical devices or medical equipment), including parts, components, consumables and accessories named as part of a medical device under the state registration number specified in the registration certificate/marketing authorization for the medical device and medical equipment subject to their import and (or) sale as part of a set.

2. Medical devices (medical devices or medical equipment) with a general name specified under the medical device and medical equipment state registration number, with a detailed breakdown of several models, types, catalog numbers, etc. in its composition in cases of import and (or) sale of one or more of the named devices.

3. Consumables and accessories for medical devices (one or more items) imported and (or) sold separately from the medical device, subject to the issuance of a separate registration certificate/marketing authorization or assignment thereto of a separate state registration number for the medical device and medical equipment as part of the registration certificate/marketing authorization for the medical device.

Devices that are not subject to registration and components that are part of other medical devices and in respect of which no separate state registration number is specified in the registration certificate/marketing authorization and which are sold separately are taxed at 20% VAT.

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