Starting in 2024, the category of persons required to submit tax returns in electronic form is expanding.

As of January 1, 2024, in accordance with the provisions of the Law of the Republic of Belarus No. 230-Z dated December 30, 2022 "On Amendments to Laws on Taxation", organizations are required to submit tax declarations (calculations) in prescribed formats as electronic documents, with the exception of foreign organizations that do not conduct activities within the territory of the Republic of Belarus through a permanent establishment.

In this regard, we draw the attention of non-profit organizations not engaged in business activities (including garage cooperatives, garden partnerships, religious, public organizations and associations) to the necessity of timely connecting to electronic document exchange in their dealings with the tax authority.

For example, as of January 1, 2024, it will no longer be possible to submit a personal income tax declaration (for a tax agent) in hard copy, or to sign a land tax declaration that has been pre-filled and submitted to the MNS portal by the tax authority.