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Edict No. 29 “On Taxation” signed by the head of state on 25 January 2018 has brought a number of new amendments

On 1 January 2018 Belarus addopted the so-called "tax on Google". This unofficial term in our country is used for VAT in cases when services are rendered by a foreign organization in electronic form and the country of rendering such services is Belarus. For example, it includes provision of rights to software, advertising services on the Internet, provision of domain names, hosting services and some other types of services.

The Act on electromobility and alternative fuels of 11 January 2018 sets out the conditions for the development and rules for the deployment of infrastructure of alternative fuels in transport, as well as the rules for the provision of services for charging electric vehicles and refuelling vehicles powered by natural gas.

The amendment introduced on 24 November 2017 to the act on suretyships and guarantees granted by the State Treasury and certain legal entities introduces into the legal system a new model of financing suretyships and guarantees constituting public aid or de minimis aid granted by Bank Gospodarstwa Krajowego (BGK) to micro-entrepreneurs as well as small and medium-sized enterprises.

From 1 January 2018, every active VAT payer is obliged to keep an electronic register in the form of sales & purchase records and submit them as a Standard Audit File (JPK in Polish) to tax audit authorities.

On 21 December 2017 Alexander Lukashenko signed the Decree which significantly improves the conditions for residents of the High-Tech Park and makes our country much more competitive in terms of creation of a modern digital economy. The provisions of the Decree came into force on 28 March 2018.