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

1. Attention to business entities!

To facilitate the adaptation of business entities to the new conditions for conducting trade activities under the updated rules, the organization of differentiated accounting for goods marked with identification codes may be conducted in a test mode, which will remain in effect until November 1, 2025.

During the test period, trading entities are required to address errors identified in the handling of marked goods, optimize their business processes for the receipt and sale of such goods, train personnel, and inform consumers about the specifics of purchasing and selling goods marked with identification codes.

To prevent the suspension of operations of retail facilities and to ensure the supply of the population with food products and essential goods, tax authorities will not impose administrative penalties for identified violations of the legislation on differentiated accounting (except in cases where such violations indicate the concealment of taxable revenue).

Detailed information is posted on the State Tax Committee website: https://nalog.gov.by/news/31465/

Inspectorate of the State Tax Committee for the Polotsk District

2. Notice to business entities!

Starting January 1, 2026, marking with identification codes will be introduced for beer products on the territory of the Republic of Kazakhstan.

At present, information exchange between the Republican Unitary Enterprise "Publishing House "Belblankavyd" and the operator of the marking system of the Republic of Kazakhstan, JSC "Kazakhtelecom", concerning the issuance of Kazakhstan-standard marking codes has not been established.

To ensure uninterrupted supplies of beer products from the territory of the Republic of Belarus to the Republic of Kazakhstan starting from 01.01.2026, Belarusian business entities are recommended to contact their counterparties in the Republic of Kazakhstan to obtain Kazakhstan-standard marking codes.

A list of beer products subject to identification marking in the Republic of Kazakhstan as of 01.01.2026 can be found on the MNS website: https://nalog.gov.by/news/31558/

MNS Inspectorate for Polotsk District

3. Attention to professional income tax payers!

Tax authorities remind professional income tax payers that an electronic receipt must be generated by the taxpayer in the "Professional Income Tax" application at the time of receiving funds for each payment transaction, and in the case of receiving income via non-cash payments - no later than the seventh day of the month following the month in which the buyers (customers) made the payments.

4. Video.