Is VAT eligible for Belarusian partners?
According the programme rules recoverable VAT is not eligible. In general all BY partners can apply for a tax exemption for VAT paid in Belarus, therefore VAT paid for services or goods in Belarus is not eligible. On the other hand taxes paid abroad are usually not recoverable e.g. if the partner pays a hotel invoice in Finland, there is Finish VAT added and paid. This VAT is in normal case not refunded by any authority and therefore it can be considered eligible.
