1. VAT Tax Declaration
The VAT tax declaration is divided into 2 separate forms:
- tax declaration (calculation) of VAT upon sale of goods (works, services), property rights,
- tax declaration (calculation) of VAT upon import of goods into the territory of the Republic of Belarus from the territory of the EAEU member states.
Due to the innovation, the procedure for taxpayers to deduct input VAT amounts on imported goods is simplified.
The VAT amount, formed as a mathematical rounding of cost indicators due to the generalization of total cost indicators from primary accounting documents, electronic invoices, is now reflected in the first section in line 11-1.
2. Profit Tax Declaration - 2024
In the form of the tax declaration (calculation) on profit tax:
- in line 1.1 of the first section, revenue (income) from the activities of a Belarusian organization outside the Republic of Belarus, subject to taxation according to the legislation of a foreign state, is reflected (indicator similar to line 4.1.3),
- in section 4 (other information), line 6.3, amounts received under international technical assistance projects that are not included in the profit tax base must be reflected.
3. The sphere of trade, public catering, and household services in rural areas – back to preferential regime
For business entities engaged in such activities, from 01.01.2024 to 31.12.2028, the real estate tax and land payment benefits are reinstated, and a twofold reduction in the profit tax rate for organizations is provided for objects and profit from sales.
The lists of settlements and territories where tax benefits will apply will be determined by regional Councils of Deputies.
4. Standard deduction for young specialists – application features.
From January 1, 2024, young specialists are entitled to a standard personal income tax deduction of 620 rubles per month. The status of "young specialist" is valid for the duration of mandatory work under distribution (redistribution).
The right to the deduction can be exercised not only by graduates who have been assigned a place of work (service) through distribution (redistribution) but also by fee-paying graduates who received education on a full-time basis at their own expense, in whole or in part (when more than half of the study period was paid for with their own funds), and were sent, at their request, to vacant positions remaining after distribution.
A deduction for young specialists is provided for the period established by law for mandatory employment with an employer under assignment (reassignment) and the period of continuation of labor relations with them, but no more than 7 years from the date of employment with this employer. That is, only individuals who are young specialists as of January 1, 2024, and later are entitled to a deduction of 620 rubles per month (including the period of continuation of relations up to 7 years).
It should be noted that this deduction is added to other standard deductions.
5. The indicator of the number of employees in the tax return of the tax agent
Indicators of the number of employees, as well as the wage fund, are determined in accordance with the Instructions for filling in the statistical indicators on labor in the forms of state statistical observations, approved by the Resolution of the National Statistical Committee of the Republic of Belarus dated January 20, 2020 No. 1.
In the tax return (calculation) of the tax agent for personal income tax, the indicator "Average number of employees" is reflected in whole numbers (for 2023, with an accuracy of two decimal places) and is determined as the sum of:
- the number of employees on the payroll on average for the period from the beginning of the year to the last month of the reporting quarter inclusive (excluding employees on maternity leave, childcare leave up to 3 years);
- the average number of employees working part-time with their main job at other employers;
- the average number of individuals who performed work under civil law contracts for the performance of work or provision of services, if payments for the performed work are made to individuals (excluding individual entrepreneurs).
6. On the use of cash registers in retail areas of 200 sq. m and more
Business entities selling goods in a retail outlet with a retail area of 200 square meters or more are required to:
- use cash register equipment that ensures differentiated accounting of data on goods and the reading and transmission to the cash register control system (hereinafter referred to as SKKO) of information on the international article number GTIN of the sold goods.
Differentiated accounting of data on goods sold, subject to commodity numbering and barcoding, has been carried out since 10.03.2023 using GTIN applied to the goods (label, packaging) in the form of machine-readable symbols (barcode identification codes). The source of data on such a number is ePASS.
- inform suppliers of goods about the need to supply goods with applied GTINs.
Goods (products) manufactured by legal entities and individual entrepreneurs in the Republic of Belarus and intended for sale by them in the Republic of Belarus, to which bar code identification codes can be technically applied, are subject to mandatory bar code identification code marking. For goods imported into the territory of the Republic of Belarus, the issue of the presence of GTIN and their description in ePASS should be resolved by the applicant within the framework of contractual relations.
- in case of purchasing goods without applied GTINs, or if information about them is absent in the information system "Database of electronic product passports" (hereinafter referred to as ePASS), contact the Association for Automatic Identification GS1 Belarus to independently obtain and apply GTINs to the goods sold.
- when selling goods, ensure the reading of GTIN, the operation of cash register equipment with a database of goods (works, services), as well as the formation in the payment document, in addition to other information defined in the requirements for a cash register or software cash register, the name of the goods.
For reference. This requirement does not apply to consumer cooperation facilities located in rural areas and to duty-free shops.
The use of cash registers by business entities that do not provide differentiated accounting entails administrative liability, which provides for a fine in the amount of: for an official of a business entity – up to 50 basic units; for a legal entity – up to 200 basic units (Part 1 of Article 13.15 of the Code of Administrative Offenses).
7. On ensuring differentiated accounting when selling goods subject to marking
From 01.07.2025, legal entities selling goods subject to marking with identification means and unified control marks will be obliged to ensure differentiated accounting of data on goods sold, regardless of the size of the retail space of the retail facility. To comply with the requirements, it is necessary:
- to study the lists of goods subject to marking (defined by the Resolution of the Council of Ministers of the Republic of Belarus of 29.07.2011 No. 1030 "On goods subject to marking").
- when selling goods subject to marking, to purchase (upgrade) cash registers that provide differentiated accounting of data on goods and the sale of marked goods.
- to inform suppliers of goods about the need to supply goods with applied GTINs.
It should be taken into account that in case of purchasing goods without applied GTINs, trade entities must contact the GS1 Belarus Automatic Identification Association to independently obtain and apply GTINs to the goods sold.
- when selling goods, to ensure the reading of GTINs, marking means, as well as the formation of information in the payment document, as defined in the requirements for a cash register or software cash register.
If the cash register equipment provides the capability to extract the GTIN from the scanned marking code, then the cash register equipment may implement the capability to transfer the extracted GTIN to the SKKO without the need for additional scanning of such a number. When implementing such functionality in the cash register equipment, this feature must be reflected in the operational documentation for the cash register equipment, including the user manual, and also indicated when submitting documents (copies of documents) for the assessment of the software cash register for compliance with the requirements.
When using such functionality, the responsibility for the accuracy of the information (compliance of the GTIN applied to the marked goods with the GTIN included in the marking code and transferred to the SKKO) lies with the trade entity selling goods subject to marking.
Dear taxpayers!
The tax inspectorate reminds you of the mandatory issuance of cash receipts or other documents confirming the fact of payment for goods or services to the buyer. Live wisely! Work honestly!
Dear customers!
The tax inspectorate draws your attention: do not forget to take your receipt at the checkout. It's easy! It's useful!
Thank you for your caring attitude towards paying taxes.
Gambling Organization - Under Control
The procedure for carrying out activities in the field of gambling business is regulated by Decree of the President of the Republic of Belarus No. 9 of January 10, 2005 (as amended and supplemented). In this area, the lists of types of activities and types of gambling games are closed. Thus, on the territory of the Republic of Belarus, the following types of activities can be carried out: operating a bookmaker's office; operating a slot machine hall; operating a casino; operating a totalizator. The following are permitted for organization and conduct: bookmaking; card games; dice games; slot machine games; totalizator games; roulette. Decree of the President of the Republic of Belarus No. 305 of August 7, 2018 introduced the concept of a "virtual gambling establishment", and gambling organizers were granted the right, subject to certain requirements and conditions, to carry out activities for operating such an establishment using both the national and foreign segments of the Internet.
From April 1, 2019, the age limit for visiting gambling establishments, including virtual gambling establishments, and for participating in gambling has been increased. Now, gambling organizers are prohibited from admitting individuals who have not reached the age of 21 to gambling establishments, virtual gambling establishments, or to participate in gambling (previously, persons aged 18 and over were admitted to gambling establishments).
In addition, from April 1, 2019, objects of taxation for the gambling tax are registered with the monitoring center (previously, mandatory registration was carried out by tax authorities).
An individual may restrict themselves from visiting gambling establishments, virtual gambling establishments, and participating in gambling for a period of six months to three years by personally submitting a written application to any organizer of gambling on the territory of the Republic of Belarus, simultaneously presenting an identity document.
In the event that an individual, as a result of participating in gambling, places themselves and/or their family in a difficult financial situation, they may be restricted from visiting gambling establishments and participating in gambling for the specified period by relatives.
Organizers of gambling are prohibited from admitting individuals who are restricted (self-restricted) from visiting gambling establishments and participating in gambling to gambling establishments and to participate in gambling.
For violation of legislation in the sphere of the gambling business, administrative responsibility is provided for by Art. 12.11, as well as paragraph 4 of Art. 12.7 of the Code of Administrative Offences.
Inspection of the Ministry of Taxes and Duties for the Polotsk District