The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus informs
1. Marking of sports nutrition supplied to the Russian Federation!
The Ministry of Taxes and Levies Inspectorate for the Polotsk District informs about the entry into force on 31.07.2026 of the Decision of the Council of the Eurasian Economic Commission No. 64 dated 20.05.2026 "On the marking of food products for athletes with identification means".
Decision No. 64 establishes unified rules for the formation of marking codes and interaction in cross-border trade of sports nutrition. Business entities - residents of the Republic of Belarus are provided with the opportunity to obtain Russian-style marking codes from the national operator of the marking system RUP "Publishing House "Belblankovyzd" for the purpose of marking sports nutrition supplied to the Russian Federation.
Ministry of Taxes and Levies Inspectorate for the Polotsk District
2. Attention to tax agents!
During a desk audit of the Company, the Ministry of Taxes and Levies Inspectorate for the Polotsk District established that the taxpayer had not fully fulfilled its obligations as a tax agent for withholding and transferring income tax to the budget when paying dividends in the amount of approximately 200.00 thousand rubles.
In addition, the Company transferred funds from its settlement account for business needs in the amount of more than 111.00 thousand rubles, while documents confirming the use of these funds were not provided upon notification by the tax authority.
Following the sent notification, the Company voluntarily submitted revised tax declarations (calculations) for income tax of tax agents and made an additional payment of income tax in the amount of more than 24.00 thousand rubles.
Ministry of Taxes and Levies Inspectorate for the Polotsk District
3. Renting out housing for short-term stays!
Individuals are entitled to provide residential premises, garden houses, and dachas owned by them to other individuals for short-term accommodation without mandatory registration as individual entrepreneurs.
To do this, an individual must notify the tax authority about the application of one of two special tax regimes:
- a single tax on individual entrepreneurs and other individuals in the manner prescribed by Chapter 33 of the Tax Code, by submitting a notification in the prescribed form in writing (in person, by mail, by courier) or electronically through the "Taxpayer's Personal Account";
- tax on professional income in the manner prescribed by Chapter 40 of the Tax Code, after registering in the mobile application "Tax on Professional Income", having informed the tax authority through it about the application of this tax system.
The activities of individuals in providing housing for short-term accommodation without registration with the tax authorities and payment of taxes are recognized as illegal.
Polotsk District Tax Inspectorate
4. Sale of crop production by individuals!
The Polotsk District Tax Inspectorate reminds individuals selling surplus grown produce that, in accordance with the legislation, income of individuals from the sale of crop production from their plots is not taxed.
Crop production includes vegetables and fruits, including processed ones, and other crop production (with the exception of ornamental plants and floriculture products, their seeds and seedlings).
Activities can be carried out upon presentation of a certificate from the local executive and administrative body confirming that the products were produced in a personal subsidiary farm.
It should also be remembered that the sale of vegetables and fruits purchased for sale by an individual is carried out upon obtaining the status of an individual entrepreneur.
Inspection of the Ministry of Taxes and Duties for the Polotsk District
5. Berry and mushroom season!
Income of individuals received from the sale of mushrooms, berries, medicinal plants, nuts, and other wild products to other individuals, as well as to organizations and individual entrepreneurs engaged in industrial harvesting (procurement) of the specified products, is exempt from income tax.
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 designated 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 the Polotsk District