Belarus's Council of Ministers has extended VAT payment deferrals for importers through 30 June 2027, allowing businesses up to three months of interest-free relief on tax obligations following customs clearance. 

RF Report

The Belarusian Council of Ministers has issued Resolution No. 369 on 23 July 2026, expanding VAT relief for businesses importing goods. Legal entities can now defer Value Added Tax payments for up to three months following the release of imported merchandise for domestic use, with no interest accruing on the deferred amount.

Legal entities importing goods under the customs procedure for release for domestic consumption may defer payment of VAT for up to three months from the day following the release of the goods. The deferral is interest-free, provided that adequate security is furnished to guarantee the VAT liability. A customs declaration containing the required information is deemed to constitute the taxpayer’s application for the VAT payment deferral.

The deferral was originally authorised under Presidential Decree No. 93 (14 March 2022), designed to stabilise the economy during economic disruption.

Resolution No. 369 reaffirms and extends that measure through 30 June 2027, giving importers continued breathing room on cash flow while goods move through the supply chain.

The resolution was published on 24 July 2026 and entered into force on 25 July 2026.

Businesses already using VAT deferrals under the 2022 decree can continue without interruption under these terms.