Belarus grants an interest-free three-month import VAT deferral until 30 June 2027
- Jurisdiction
- 🇧🇾 Belarus
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Action required
- Announced
- 24 July 2026
- Effective
- 24 July 2026
- Instrument
- BY-RES-369-2026
- Authority
- National Legal Internet Portal of the Republic of Belarus (pravo.by)
- Systems
- Customs, ERP
- Verified
- Fetched from official source · high confidence
Belarusian legal entities importing goods under the customs procedure of release for domestic consumption that can lodge a bank guarantee, surety or monetary funds as security.
Belarusian importers should assess whether to lodge security and claim the interest-free three-month import VAT deferral via the customs declaration; the facility ends 30 June 2027.
CustomsERP
Council of Ministers Resolution No. 369 of 23 July 2026, published on the National Legal Internet Portal on 24 July 2026 (reference 6-1/56148), grants legal entities an interest-free deferral of import VAT of up to three months from the day following release of goods placed under the customs procedure of release for domestic consumption. The deferral is conditional on security for the tax liability — a bank guarantee, surety or monetary funds — and the customs declaration itself serves as the application. It applies from the date of official publication until 30 June 2027.
What changed in detail
Council of Ministers Resolution No. 369 of 23 July 2026, published on the National Legal Internet Portal on 24 July 2026 under reference 6-1/56148, grants legal entities an interest-free deferral of import VAT of up to three months, running from the day following release of the goods placed under the customs procedure of release for domestic consumption.
The deferral is conditional on security for the tax liability — a bank guarantee, a surety, or monetary funds. There is no separate application form: the customs declaration itself serves as the application for the deferral.
The measure applies from the date of official publication until 30 June 2027.
What it means
This is a cash-flow measure rather than a tax change: the same VAT is due, three months later. For an importer running on working capital, three interest-free months on every consignment is a material change to the funding profile of a shipment.
It is also unusually frictionless by the standards of deferral schemes — no separate application, no approval queue, the declaration does the work. The real gate is the security requirement, and that is where the cost sits: a bank guarantee has a price, and whether the deferral is worth taking is a comparison between that price and the value of the three months. The 30 June 2027 end date should be diarised at the same time as the deferral is switched on.