Belarus Tax Ministry Posts Letter Clarifying VAT Treatment of International Transport Services

The Belarusian Ministry of Taxes and Duties June 16 posted Letter No. 2-1-13/IMNS03863, clarifying the VAT treatment of services for the international transport of goods under a single unified international consignment note (CMR). The letter clarified that: 1) international transport services qualify for zero rating as exported services when supported by transport documentation and electronic VAT invoices; 2) the date of exported transport services is the date the consignee receives the goods; 3) if a Belarusian carrier has a single CMR for which there is no corresponding mark in a specified column, the date of exported transport services can’t be ...