The Republic of Belarus has been actively developing the Tax Free system since 2013. Tax Free – a system of refund of the value added tax (VAT) to foreign citizens for the purchases made in the territory of the state at the exit from it.
The purpose of Tax free is a desire to make purchases for foreign citizens more attractive, and therefore the stimulation of import.
General principles of the application of Tax Free in Belarus coincide with those accepted in other states. The refund system applies to the persons who do not reside permanently in the Republic of Belarus and the countries of the customs Union (Russia and Kazakhstan). The refund is made from the price of goods liable to 20% VAT, provided the purchases in the amount of more than 80 Belarusian rubles in the shopping facility connected to the Tax Free system, within one working day.
The only authorized operator of the system is a Republican Unitary Enterprise “Beltamozhservice”.
15% of the cost of goods without VAT is refundable. The amount is calculated in Belarusian rubles. The refund system does not apply to products with a 10% VAT rate and excisable goods.
When buying, you must show the store staff a passport or a document replacing it, for registration of “Check for VAT refund” in duplicate. The original copy, marked on the export of goods, and a copy of the second check are issued to the buyer along with a special envelope of the RUE “Beltamozhservice”, the second check remains with the seller. The original copy is attached to the cash receipts of the store.
The official website of Tax Free in Belarus is www.tax-free.by. The information is available in Russian, English and Chinese. Also on this website you can find a list of shops connected to the Tax Free system.