IMS informs
1. Mushroom and berry picking is in full swing! Don't miss the nuances
Income tax is not levied on income received by individuals from the sale of mushrooms, berries, medicinal plants, nuts, and other wild-growing products to other individuals, as well as to organizations and individual entrepreneurs engaged in industrial harvesting (purchase) of the specified products.
! At the same time, individuals must comply with the conditions for retail trade of such products.
Firstly, it must be carried out independently, without involving other individuals.
Secondly, trade must be conducted at trading places, i.e., at markets or other locations established by local executive and administrative bodies.
Inspection of the Ministry of Taxes and Duties for Polotsk District
2. Attention citizens selling surplus grown produce!
Individuals are entitled to sell vegetables and fruits, dairy and fermented milk products (including processed ones), beekeeping products, and other animal husbandry products (except for furs) obtained from domestic animals, both live and as slaughter products in raw or processed form, without paying taxes.
Activities can be carried out upon presentation of a certificate from the local executive and administrative body confirming that the products were produced on a personal subsidiary farm. When selling beekeeping products, a veterinary and sanitary passport of the apiary may be required.
Inspection of the Ministry of Taxes and Duties for Polotsk District
3. On the start of issuing marking codes!
From August 1, 2025, the operator of the state information system for marking goods with unified control marks or identification means, RUP "Publishing House "Belblanckavyid," has ensured the availability of Belarusian-standard identification means for application to non-alcoholic beverages and juices, as well as mobile phones, laptops (tablets).
! Access to the marking system functionality for transmitting information, including that received from August 1 to September 30, 2025, for the purpose of recognizing such goods as marked, will be provided from October 1, 2025.
MNS Inspection for Polotsk District
4. Attention Business Entities!
The MNS Inspection for Polotsk District reminds payers of value added tax (hereinafter referred to as VAT) who have unjustifiably applied a VAT rate of zero (0) percent in respect of turnover from the sale of services for international road freight transport through the territory of the Republic of Belarus to the territory (from the territory) of another state, rendered from April 16, 2022, to December 31, 2024 (inclusive), in that part of the specified route which begins and ends within the territory of the Republic of Belarus, about the necessity to:
- submit tax declarations (calculations) for taxes and duties with amendments and (or) additions to the tax authorities no later than October 1, 2025;
- pay taxes, duties, and other payments no later than October 20, 2025. Penalties will not be accrued in this case.
MNS Inspection for Polotsk District
5. Don't forget to pay your taxes!
Individuals are payers of three property taxes: land, property, and transport. Payment of property taxes is made as a single property payment **no later than November 17, 2025!**
In this regard, taxes can be paid in advance or in installments, which will help ensure an even distribution of the burden on the family budget.
MNS Inspection for Polotsk District