In accordance with the amendments and additions to the Tax Code of the Republic of Belarus dated December 29, 2009 No. 71-З, introduced by the Law of the Republic of Belarus No. 72-З dated December 29, 2020, as well as to the Resolution of the Council of Ministers of the Republic of Belarus dated January 08, 2013 No. 13, introduced by the resolution of the Council of Ministers of the Republic of Belarus dated June 14, 2021 No. 326:
- for trade organizations, the procedure for issuing Check for a VAT refund for foreigners has been simplified, namely - a Check for a VAT refund is issued to foreigners only in 1 (one) copy.
- From the Regulation on the procedure for issuing confirmation of the export of goods outside the customs territory of the Eurasian Economic Union, approved by the decree, the norm regarding the need to issue second copy of VAT refund receipts by trade organizations, its submission by foreigners to the customs authorities and storage in customs authorities;
- a card-check is recognized as a payment document for a VAT refund in compliance with all the rules for the payment document (allocation of the rate and amount of VAT)