Belarus has published Decree No. 285 of 22 July 2021, which contains various measures. Some of the main measures concern VAT, including the reversal of the VAT rate increase from 10% to 20% for certain foodstuffs and goods for children imported and sold in Belarus, which generally applied from 1 February 2021 following a transitional period. With Decree No. 285, the VAT rate of 10% is set for specified products for babies and young children, including biscuits, prepared foods, fruits, nuts, fruit juices, and certain others. The change is effective from 1 August 2021.
See also VAT Rates in Belarus