IMS informs
1. On the use of cash registers by individual entrepreneurs and organizations
The acceptance of cash when carrying out retail trade in both food and non-food products, including at fairs and market stalls, is carried out using cash registers!
Business entities using cash registers are granted the right, with the consent of the buyer (consumer), to generate and issue a purchase receipt in electronic form (without a paper duplicate). The buyer's consent (including verbal consent) to issue an electronic receipt must be obtained before the acceptance of funds.
Please note: from 01.07.2025, it is prohibited to use cash registers that do not meet the requirements defined by the Ministry of Taxes and Levies and the State Committee for Standardization. Organizations and individual entrepreneurs must upgrade their cash registers or purchase new ones before this date. Lists of models that can and cannot be upgraded have already been determined and posted on 01.08.2023 on the main page of the Ministry of Taxes and Levies website in the "News" section (https://www.nalog.gov.by/news/19389/).
Inspection of the Ministry of Taxes and Levies for the Polotsk District
2. On issuing a payment document in electronic form (electronic receipt)
The amounts of payment for goods (works, services) received from a buyer by an organization or individual entrepreneur using cash registers are formalized by a payment document generated by that cash register. With the buyer's consent, a payment document is issued to them only in electronic form. If the buyer does not express consent to receive the payment document only in electronic form, the cashier is obliged to ensure the automatic printing of the payment document on the receipt tape and its transfer to the buyer.
A business entity is not allowed to issue only an "electronic receipt" to a buyer without their consent, containing the informational message "If you wish to receive a paper receipt, please ask the cashier" (or similar), as such entries are not normatively justified and do not exempt the person who failed to issue a receipt in the manner prescribed by law from liability.
Violation of the procedure for issuing a payment document to a buyer (consumer) entails administrative liability in the form of a fine of up to 50 basic units (BU) for an individual entrepreneur, up to 100 BU, and for a legal entity - up to 200 BU (Part 1 of Article 13.15 of the Code of Administrative Offenses).
MNS Inspectorate for Polotsk District
3. To Vehicle Owners
In 2023, individuals paying the transport tax will pay the tax for 2022 in full (annual rate) without installments. The deadline for receiving a notification from the tax authority on the amounts of tax payable is no later than September 1, 2023. If you have not received the notification for any reason, this is a reason to contact the tax authority to clarify the information necessary for tax payment. In addition, the tax amounts have been uploaded to the ERIP system, through which they can be paid.
The payment deadline is no later than November 15, 2023, and this deadline is not subject to postponement.
Paying taxes is your duty and your responsibility. This is precisely the case when "later is not better," so take care of fulfilling your obligations in advance.
MNS Inspectorate for Polotsk District