IMS informs
1. On the circulation of goods subject to marking and (or) traceability, including the possibility of their sale to end consumers under force majeure circumstances.
Under force majeure circumstances (natural and man-made emergencies), a situation may arise where communication networks are inoperable (experience disruptions), equipment fails, technical personnel is reduced, or is redeployed to perform other tasks related to ensuring the normal functioning of life support systems. In this regard, in order to ensure the supply of essential food products and necessities to citizens, the following is permitted:
- the circulation of marked goods, as well as goods subject to traceability, using paper-based waybills and consignment notes,
- the circulation of goods subject to marking with identification means or unified control marks, without applying the marking and in the absence of information about such goods in the marking system,
- acceptance of payment instruments for the sale of goods, including marked goods, without the use of cash registers (with the issuance of a receipt for cash received – if the cost of a unit of goods sold is one basic unit or more, with the issuance of a cash receipt at the end of the working day (or other period) – if the cost of a unit of goods sold is less than one basic unit)
Inspection of the Ministry of Taxes and Duties for Polotsk District
2. On the marking of jewelry
The Republic of Belarus plans to introduce the marking of jewelry with identification means. Currently, a pilot project on the marking of jewelry is being implemented (its implementation period has been extended until 06/30/2025).
In this regard, business entities engaged in the sale of jewelry should replace (update) their cash registers, taking into account that such cash registers must ensure the sale of marked goods in the prescribed manner.
MNS Inspection for Polotsk District
3. Flowers for the holiday – trade according to the rules
Products of floriculture and ornamental plants can be sold to individuals only if there is a certificate confirming that the products being sold are produced by the taxpayer (or persons related to them by close kinship or affinity), on a land plot located in the Republic of Belarus, provided for the construction and (or) maintenance of a single-family residential building, an apartment in a block residential building, personal subsidiary farming, gardening, country house construction, vegetable gardening. The certificate is issued by the local executive and administrative body in the established form.
If such a certificate is available, individuals have the right to sell flowers by paying a single tax or professional income tax.
Flowers and ornamental plants purchased from third parties can only be sold after registration as an individual entrepreneur or organization. In this case, business entities must conduct fair trade of flowers using cash registers.
MNS Inspection for Polotsk District