IMS informs
1. Attention individual entrepreneurs!
In accordance with Part One of Article 12 of the Law of the Republic of Belarus of 22.04.2024 No. 365-Z "On Amendments to Laws on Entrepreneurial Activities" (hereinafter referred to as the Law), an individual entrepreneur has the right to continue carrying out activities not included in the List of Activities Permitted for Individual Entrepreneurs, approved by Resolution of the Council of Ministers of the Republic of Belarus of 28.06.2024 No. 457 (hereinafter referred to as the List) until December 31, 2025.
Entrepreneurial activity carried out in violation of the above requirements is illegal.
Thus, to continue carrying out activities not included in the List in 2026, an individual entrepreneur has the right to establish a commercial organization in the manner prescribed by the Regulation on the Establishment of a Commercial Organization by an Individual Entrepreneur, Founded by One Person (Appendix to the Law).
To submit documents for state registration of a commercial organization, you can contact a notary.
Also, if the activity carried out is not included in the List, an individual entrepreneur has the right to cease operations or choose another activity that is included in the List.
Tax Inspectorate of the Ministry of Taxes and Levies for the Polotsk District
2. On the use of terminals
In order to implement the buyer's right to pay for purchased goods, works, and services by non-cash means during the period when cash registers are unavailable due to modernization work, it is permitted to accept payments from buyers using card payment terminals or payment terminals that generate a payment document. When making payments through a terminal, a document with a certain degree of protection is not required.
This rule does not apply to passenger transportation by taxi!
Tax Inspectorate of the Ministry of Taxes and Levies for the Polotsk District
3. Helpful services
The website of the Ministry of Taxes and Duties features a "Question-Answer" service (https://nalog.gov.by/question-answer/), where you can find answers to the most relevant questions on taxation, goods marking, and the use of cash registers.
Thematic collections of materials on the use of cash registers, including their modification (replacement), on information provision by tax agents, on the declaration of income by individuals, on new aspects of entrepreneurial activity, as well as answers to questions on relevant topics can be found on the main page of the Ministry of Taxes and Duties website (https://nalog.gov.by/) in the "Current" section.
Inspection of the Ministry of Taxes and Duties for the Polotsk District
4. On taxation of income from the sale of seedlings
Income from the sale of seedlings of agricultural products (excluding floriculture products) is exempt from income tax, provided that a certificate of the established form is available from the local executive and administrative body, confirming that the products sold are produced by the taxpayer and/or persons closely related to him by kinship or affinity, guardian, trustee and ward, on a land plot provided to the taxpayer and/or the specified persons for the construction and/or maintenance of a single-family residential building, registered by an organization for state registration of an apartment in a blocked residential building, for personal subsidiary farming, haymaking and grazing of agricultural animals, gardening, dacha construction, vegetable gardening, in the form of a service land plot.
For a certificate, you should contact the local executive and administrative body at the location of the land plot.
Income from the sale of flower seedlings is not subject to tax exemption. Taxpayers of a single tax or professional income tax can sell them with the same certificate.
Inspection of the Ministry of Taxes and Duties for the Polotsk District
5. Income received in 2024 must be reported to the tax authority no later than March 31, 2025.
An income tax return can be submitted in person by visiting any tax authority. Acceptance of declarations at the Ministry of Taxes and Levies Inspectorate for the Polotsk District is carried out:
- on Mondays from 8:00 to 19:00 without a lunch break,
- on Thursdays from 8:00 to 20:00 without a lunch break,
- on other working days – from 8:00 to 17:00 (lunch break from 13:00 to 14:00),
- on Saturday, March 29, 2025, from 9:00 to 13:00.
The addresses of the Ministry of Taxes and Levies Inspectorate for the Polotsk District are: Polotsk, Sverdlov St., 9; Braslav, Sovetskaya St., 119 (department for work with taxpayers of the Braslav District); Miory, Kommunisticheskaya St., 8 (department for work with taxpayers of the Miory District).
A declaration can also be submitted electronically through the Personal Account of the taxpayer or by mail with a completed paper form.
Ministry of Taxes and Levies Inspectorate for the Polotsk District