IMS informs

1. From 01.02.2025, a border crossing fee is introduced in the Vitebsk region.

Drivers of vehicles belonging to organizations or individuals (including individual entrepreneurs), with at least four wheels, weighing no more than 5 tons (excluding tractors and self-propelled machinery), shall pay a border crossing fee for exiting the Republic of Belarus in the amount of 1 base unit (42 rubles). When exiting at border crossing points, a document confirming the payment of the fee must be presented (for remote payment – a card receipt generated on paper or in electronic form). Business entities have the right to consider the amounts of the paid fee when calculating profit tax (income) as part of costs (expenses).

Exemptions from the fee payment are provided for by the decision of the Vitebsk Regional Council of Deputies dated 30.12.2024 No. 69 "On Local Fee".

Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District

2. On the sale by business entities of goods produced by individuals engaged in independent professional activities.

Clothing decorations, costume jewelry, wallets, gloves, belts, phone cases, wedding accessories, stained glass, soap, candles, flowers and compositions (except for fresh flower compositions), agricultural and garden tools, structures and accessories for keeping birds, animals, bees, as well as bakery and/or confectionery products, ready-to-eat culinary products, manufactured within the scope of independent professional activities by individuals, may be sold to consumers both by the individuals themselves at trading places, fairs and/or other locations established by local executive and administrative bodies, in rented areas of retail outlets, shopping centers, other facilities, using the global computer network Internet, and by concluding commission, agency, or other similar civil law contracts with legal entities and individual entrepreneurs for the purpose of selling these goods to consumers.

Thus, business entities are entitled to sell products (goods, output) manufactured by individuals engaged in such activities, within the framework of agency agreements, at retail.

Inspection of the Ministry of Taxes and Levies for Polotsk District

3. Business entities with tax arrears.

A taxpayer who has incurred arrears in taxes, fees (duties), penalties, and other payments to the budget, as well as arrears in fines for administrative offenses in the field of entrepreneurial activity and against the taxation system, is obligated to ensure that revenue from the sale of goods (works, services), property rights, as well as non-operating (other) income is credited to their current (settlement) bank accounts from the date such arrears arise until they are fully paid off. This requirement does not apply to arrears for which deferral (installment payment) has been granted.

Violation of this obligation entails administrative liability in the form of a fine of up to 50 base amounts (Article 14.9 of the Code of Administrative Offenses).

Inspection of the Ministry of Taxes and Levies for Polotsk District