The circle of persons obliged to submit tax returns electronically will be expanded from 2024

From 01.01.2024, in accordance with the norms of Law of the Republic of Belarus No. 230-Z of 30.12.2022 "On Amendments to Laws on Taxation Issues", organizations, with the exception of foreign organizations not carrying out activities in the territory of the Republic of Belarus through a permanent establishment, are obliged to submit tax declarations (calculations) in the established formats as electronic documents.

In this regard, we draw the attention of non-profit organizations not engaged in entrepreneurial activities (including garage cooperatives, gardening associations, religious, public organizations and associations) to the need for timely connection to electronic document management in relations with the tax authority.

For example, starting from 01.01.2024, it will be impossible to submit a tax declaration on personal income tax (tax agent) "on paper" or to sign a pre-filled declaration on land tax sent to the Ministry of Taxes and Duties portal by the tax authority.