As previously reported, the Belarus Ministry of Taxes and Duties has published guidance on the various tax changes for 2024. Some of the main VAT changes include the following: For non-traditional medical services, it is provided that a VAT exemption will only apply if the services are provided for medical reasons to achieve a certain therapeutic effect; A second condition is added for the VAT exemption for companies employing disabled persons, which requires that at least 30% of employees are disabled persons, and now further requires that wages paid to the employees with disabilities must account for at least 20%...