IMS informs
1. From 01.11.2024, transport activities and driver activities in the field of road passenger transport in irregular services without including information in the Register of Road Passenger Transport will be prohibited.
Road passenger transport in irregular services includes:
- road passenger transport by taxi;
- road passenger transport of a group of passengers pre-organized by the customer of the road passenger transport to their place of work, study, mass events, as well as in connection with a business trip and (or) back from such places;
- road transport carried out for the organization of tourist trips, including excursions, weddings, anniversaries and other celebrations, ritual ceremonies;
- road transport carried out for the purpose of transport services for state bodies (organizations) in cases provided for by law.
Business entities carrying out such transportation include information about vehicles (buses, cars, taxis), road carriers, drivers, and dispatchers in the Register.
The requirements do not apply to intra-republican road transport for own needs (transportation of own employees to the place of work by a vehicle owned or leased by the business entity without a crew, if this transportation is auxiliary in nature to the main types of activity, and the transport is operated by employees of the business entity itself), transport of special purpose, operational purpose and special passenger cars. Such transportation can be carried out without inclusion in the Register.
Inspection of the Ministry of Taxes and Duties for Polotsk District
2. Individual entrepreneurs are obliged to submit tax declarations (calculations) electronically.
The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds that October 20, 2024, is the deadline for submitting income tax declarations for individual entrepreneurs, income tax declarations for tax agents, and the calculation of the fee for advertising placement (distribution). All reporting to the tax authority must be submitted exclusively in electronic form. An exception is made for individual entrepreneurs who are in the process of terminating their activities, as well as those undergoing insolvency or bankruptcy proceedings (excluding rehabilitation): these categories of entrepreneurs may submit declarations on paper.
Please note that an ID card can serve as an alternative to an electronic key certificate for submitting electronic declarations. Workplaces equipped with the necessary devices and software for working with electronic services are available at the tax authorities.
Ministry of Taxes and Levies Inspectorate for the Polotsk District
3. In order to optimize the activities of small and medium-sized businesses and reduce their expenses related to the modification (replacement) of cash registers, the current procedure for using cash registers and other equipment when accepting payment means has been adjusted.
Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 704/22 dated September 26, 2024, amends Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 924/16 dated July 6, 2011:
1) Regarding the use of vending machines:
Resolution No. 704/22 postpones the deadline for the obligation to use vending machines with installed (built-in) cash register equipment to July 1, 2026.
2) Regarding the procedure for accepting payment means for urban road passenger transportation in regular service.
From 01.11.2025, legal entities and individual entrepreneurs engaged in urban regular bus passenger transportation of category M2 (route taxi services) will be required to use payment terminals.
3) Regarding the implementation of differentiated accounting of data on goods subject to commodity numbering and barcode scanning.
Prior to the amendments, legal entities and individual entrepreneurs selling goods subject to marking were required, from 01.07.2025, to ensure differentiated accounting of data on all goods sold, both those subject to and not subject to marking, regardless of the size of the retail space of the retail facility. With the new regulations, differentiated accounting will only be required for goods subject to marking.
Commentary on Resolution No. 704/22 published on 07.10.2024 on the official website of the Ministry of Taxes and Duties of the Republic of Belarus https://www.nalog.gov.by
4. Ensure that your cash register equipment will be able to continue serving you within the established deadlines, taking into account the new requirements.
From 01.01.2025, tariffs for users of cash register equipment will be differentiated, and in some cases, services will have to be paid for at a higher tariff.
When using a software cash register that does not comply with the new requirements, the fee for information services in the SKKO for 1 unit of equipment will be 26.10 rubles (including VAT) per month:
- for business entities selling marked goods - from 01.01.2025;
- for business entities not selling marked goods - from 01.04.2025.
When using a cash register that does not comply with the requirements, the fee for information services in the SKKO for 1 unit of equipment will be 56.10 rubles (including VAT) per month for business entities:
- engaged in the sale of marked goods - from 01.01.2025;
- not engaged in the sale of marked goods - from 01.04.2025.
For comparison. The similar subscription fee for users of updated cash register equipment from 01.01.2025 will be:
- for one unit of software cash register – 5.22 rubles per month
- for one unit of cash register – 11.22 rubles per month
Inspection of the Ministry of Taxes and Levies for the Polotsk District
5. Scheme of actions for business entities on replacing cash register equipment