VAT incentives:
- A VAT exemption on the import of electrical vehicles into Belarus provided the vehicle is no older than 5 years;
- A VAT exemption on the import of components into Belarus for the manufacture of electrical vehicles; and
- A VAT exemption on the sale of electric vehicles in Belarus, with individuals who purchased an electric vehicle prior to 1 December 2021 allowed to claim a refund of VAT paid limited to 500 base units as on the day of purchase (1 unit = BYN 29 for 2021).
Source Orbitax
