VAT exemption for gas pipeline construction in gardening associations

• The Ministry of Taxes and Levies of the Republic of Belarus informs about the exemption from VAT for the construction of gas pipelines in gardening associations.
• The exemption applies to the implementation of design and construction works for gas pipelines located on the common land of gardening associations.
• The exemption applies to various works, including design and survey works, state examination of project estimates, construction, maintenance, and repair works.
• The exemption applies to objects of common use in gardening associations, such as roads, power lines, transformer substations, water supply systems, waste storage areas, gates, and fences.
• Gas pipelines that exclude non-common areas and supply gas directly to individual garden houses are considered objects of common use in gardening associations.
• The turnover of construction works for gas pipelines, including design and state examination of project estimates, is exempt from VAT for the part located on the common land of gardening associations.
• The turnover of construction works for gas pipelines that supply gas to individual garden houses is subject to a 20% VAT rate.
• The value of works located on the common land of gardening associations is determined based on the proportion of the length of the gas pipeline on the common land to the total length of the pipeline.

Source: pravo.by

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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