IMS informs
1. Requirements for documents confirming the expenses of an individual entrepreneur (IE) when purchasing goods in retail trade:
- for goods intended for subsequent sale, payment documents generated by cash registers, with attached consignment notes or goods delivery notes (TTN-1, TN-2), are recognized as documents confirming the expenses incurred,
- for goods intended for personal use (including for use in the preparation of dishes intended for sale in a public catering establishment), payment documents generated by cash registers, with attached sales receipts issued by the seller of the goods and containing information about the completed economic transaction, are recognized as documents confirming the expenses incurred.
Inspection of the Ministry of Taxes and Levies of the Polotsk District
2. Use of cash registers in a taxi when passenger transportation is ordered and performed using an electronic information system (EIS) for cash payment.
Drivers of taxis are prohibited from transporting passengers with faulty, switched off (blocked) cash registers in accordance with the Rules of Road Passenger Transportation. In accordance with the established procedure for the use of cash registers, the taxi driver, at the beginning of the working day (after opening the shift), performs an operation to register the cash received before the start of work (shift).
Consequently, a shift can only be opened by the driver on a switched-on cash register that is installed and used in a taxi.
Inspection of the Ministry of Taxes and Levies of the Polotsk District
3. On the provision of Russian-standard marking codes to Belarusian business entities for marking light industry goods
In connection with the introduction of marking of certain light industry goods with identification means in the Russian Federation from 01.04.2024, RUP "Publishing House "Belblankavyyd" from 18.04.2024 provides (within the framework of information interaction with OOO "Operator-CRPT") Russian-style marking codes to Belarusian economic entities for marking such goods.
For reference. Marking with identification means in the territory of the Russian Federation has been introduced for light industry goods classified by the following codes of the unified TN VED of the Eurasian Economic Union: 4304 00 000 0, 6101, 6102, 6103, 6104, 6105, 6110, 6112 11 000 0, 6112 12 000 0, 6112 19 000 0, 6112 20 000 0, 6113 00 (for outerwear only), 6203, 6204, 6205, 6206, 6210 (for outerwear only), 6211 20 000 0, 6211 32, 6211 33, 6211 39 000 0, 6211 42, 6211 43, 6211 49 000, 6214, and 6215.
Inspection of the Ministry of Taxes and Duties for Polotsk District
4. Taxpayers of professional income tax.
When making settlements (including upon receipt of an advance payment or deposit), a taxpayer of professional income tax is obliged to generate a check and transfer it to the buyer. The transfer is carried out in any convenient way, in electronic form or on paper.
A check generated in the "Professional Income Tax" mobile application is a document confirming the receipt of money and/or payment instruments upon the sale of goods, works, services.
Incorrectly issued checks may lead to incomplete and/or unreliable reflection of information processed by the tax authority through the application.
Particular attention should be paid to the indicated type of transaction: "Sale," "Service," "Rent." Thus, when providing residential premises, cottages for short-term stays, as well as when renting out other property, the transaction type "Rent" is indicated; when selling flowers, culinary products – "Sale"; when performing work (services) on furniture assembly, wall cladding, tailoring, rental of sports equipment – "Service."
In addition, the type of goods, works, services sold must be indicated without abbreviations and refer to a specific action performed (for example, "Eyelash extensions", "Tutoring services", "Soap making", "Ploughing of a land plot", etc.).
Inspection of the Ministry of Taxes and Duties for the Polotsk District
5. Determination of the fare for passenger transportation by taxi, ordered and performed using an electronic information system (EIS) for cash funds
Through the EIS, a taxi dispatcher or a carrier ensures the organization and management of the technological process of performing passenger transportation by taxi (hereinafter referred to as transportation) using telecommunication means and the global computer network Internet. Also, through the EIS, passengers can pay for the completed transportation. The fare for transportation ordered using the EIS is established by contract and is determined by: boarding a taxi, per 1 km of paid mileage, and per 1 minute of the trip.
Payment for transportation is accepted using a cash register combined with a taximeter, equipped with a tax control device, or a software cash register (hereinafter referred to as cash register equipment), except for cases where payment is made solely using bank payment card details through the EIS in non-cash form.
Due to the requirements of the Rules for road passenger transportation, the fare determined by the EIS must be processed through the cash register equipment. The Rules also stipulate that a driver cannot demand payment from a passenger exceeding the readings of the cash register combined with a taximeter, or exceeding the amount determined by the EIS.
Thus, if a trip is ordered through the EIS and the passenger pays for it in cash, then such funds are subject to acceptance using cash registers in the amount determined by the EIS. The passenger is issued a payment document reflecting the cost of the trip, which is determined by the EIS. If the amount of payment according to the cash register readings is greater or less than the amount determined in the EIS, then the driver must apply a discount or surcharge (respectively) to the difference between the taxi meter readings and the amount according to the EIS. The passenger is issued a payment document indicating the amount according to the taxi meter and the amount of the applied discount (surcharge) down to the amount determined by the EIS.
Inspection of the Ministry of Taxes and Levies for the Polotsk District
6. Sale of agricultural seedlings
Income received from the sale of agricultural seedlings is exempt from taxation. The basis for exemption is a certificate from the local executive (administrative) body stating that the seedlings sold are grown on a plot of land owned by an individual or their family, used for gardening, horticulture, or personal subsidiary farming.
To obtain a certificate, an individual must apply to the executive committee at the location of the land plot. This certificate must be kept at the points of sale of the products.
It is permitted to sell agricultural products grown on one's own plots (including seedlings) only at markets and/or designated locations established by local authorities.
Please note that flower seedlings and other floricultural products are not considered agricultural products for taxation purposes.
Inspection of the Ministry of Taxes and Levies for the Polotsk District
7. Electronic document flow: information mandatory for completion in transport and other documents confirming the movement of goods in mutual trade with other states, from 01.05.2024
Transport documents created by business entities must contain the information required for filling out the paper-based international consignment note "CMR". In addition, the following information is mandatory:
- the international identification number of the business entity participating in the economic transaction (Global Location Number - (GLN)), assigned by the GS1 Belarus identification system;
- the code of the consignor's country;
- the code of the consignee's country.
Other documents must contain the information required for filling out paper-based invoices, as well as the following information:
- GLN
- the international identification number of the goods (Global Trade Item Number (GTIN);
- the code of the consignor's country; the name of the consignor's country;
- the code of the consignee's country; the name of the consignee's country.
Inspection of the Ministry of Taxes and Duties for the Polotsk District