Information for Individual Entrepreneurs

Upon receiving a directed notification, the Company voluntarily submitted revised tax returns (calculations) for personal income tax of tax agents and made an additional payment of personal income tax in the amount of more than 24.00 thousand rubles.

Inspection of the Ministry of Taxes and Duties for the Polotsk District

1. Social tax deductions!

When calculating personal income tax from individuals, the taxpayer has the right to use social tax deductions.

Social tax deductions are provided to an individual in cases where they incur expenses related to:

- education in educational institutions of the Republic of Belarus when obtaining the first higher, secondary specialized or vocational-technical education;

- voluntary life and additional pension insurance, voluntary medical expense insurance;

- additional funded pension insurance.

The deduction is provided by the tax agent who is the employee's primary place of work. The procedure for providing social tax deductions is established by Article 210 of the Tax Code of the Republic of Belarus.

Inspection of the Ministry of Taxes and Duties for the Polotsk District

2. Substitution of labor relations!

During the subsequent stage of the desk audit, the Inspection of the Ministry of Taxes and Duties for the Polotsk District identified a scheme for minimizing tax liabilities.

 Thus, with the aim of evading personal income tax, the Company concluded a formal civil law contract with an individual entrepreneur, who was actually an employee of the organization, i.e., the main purpose of concluding the contract with the individual entrepreneur was to substitute labor relations with civil law relations. 

Upon notification from the tax authority, the Company voluntarily fulfilled its obligations as a tax agent, and the amount of personal income tax payable amounted to approximately 2.7 thousand rubles. 

Inspection of the Ministry of Taxes and Levies of the Polotsk District

1.                Changes in VAT rates from 2026!

The 10% rate applies to the sale and import of:

-   quail products: meat, offal, ready-to-eat products, meat (subpara. 2.2 para. 2 Art. 122 of the Tax Code);

-   from 01.01.2026 to 31.12.2026 fresh apples (TN VED code 0508 10), produced (grown) in countries with which customs control is established (part 1 para. 9 Art. 4 of Law No. 127-Z).

 20% rate.

The possibility of applying a 20% VAT rate to VAT-exempt turnover has been excluded if the payment for their cost is financed by the buyer using budget funds (subpara. 9.1 para. 9 Art. 122 of the Tax Code).

0% rate.

For the purpose of classifying transport and forwarding services as exported and subject to VAT at a 0% rate, empty railway rolling stock units and containers, including those loaded with goods, are also considered as cargo (para. 2 part 1 Art. 126 of the Tax Code).

         Inspection of the Ministry of Taxes and Levies of the Polotsk District

2. Attention taxpayers!

From 01.01.2026, non-alcoholic energy drinks are recognized as excisable goods (subpara. 1.18 para. 1 Art. 150 of the Tax Code).

When classifying non-alcoholic energy drinks as excisable goods, the following must be considered:

- the name of the product;

- its functional purpose;

- its EAEU TN VED code;

- the presence in the drink of tonic substances (components) that have a tonic effect (caffeine, caffeine-containing plants (plant extracts), guarana, mate; medicinal plants (ginseng, rhaponticum carthamoides, rhodiola rosea, schisandra, eleutherococcus) and their extracts).

The excise tax rate is set at 0.50 rubles per 1 liter of finished product (para. 9 of Annex 1 to the Tax Code).

Excise taxes are calculated on non-alcoholic energy drinks:

- imported into the territory of the Republic of Belarus from 01.01.2026;

- shipped by their manufacturers within the territory of the Republic of Belarus from 01.01.2026.

Tax Inspectorate for Polotsk District

3. On facts of "envelope" wage payments!

1. Carrying out administrative procedures by tax authorities through the Unified Portal of Electronic Services (UPES)!

From 01.01.2026, all administrative procedures performed by tax authorities have been transferred to an electronic format on the Unified Portal of Electronic Services (UPES).

The most common administrative procedures for economic entities are:

- "Carrying out offsetting of overpaid (recovered) amounts of taxes, fees (duties), penalties", service code - 548.1.1.1;

- "Receiving a decision on the refund of the difference between the amount of tax deductions and the total amount of value added tax calculated on the sale of goods (works, services), property rights", service code - 548.1.1.8.

In the taxpayer's personal account on the Ministry of Taxes and Duties portal, the ability to submit applications for administrative procedures is retained only for:

- individual entrepreneurs using a mobile digital signature;

- branches fulfilling the tax obligations of legal entities, which have been registered with the tax authorities in accordance with para. 7 of Art. 69 of the Tax Code.

Tax Inspectorate for Polotsk District

2. Question-Answer Service!

Question: An individual entrepreneur incurred expenses for advertising their goods and also paid the fee for placing (distributing) advertising. Is the individual entrepreneur entitled to include the amounts of the paid fee in expenses when calculating income tax?

Answer: Article 307-19 of the Tax Code stipulates that amounts of the fee for placing (distributing) advertising are included by individual entrepreneurs in expenses, taken into account when calculating income tax.

We inform you about the functioning of the Question-Answer service on the official website of the Ministry of Taxes and Levies (nalog.gov.by), where answers to frequently asked questions from taxpayers are accumulated.

Inspectorate of the Ministry of Taxes and Levies for Polotsk District

3. Rating Portal!

Rating Portal (http://качество-услуг.бел/) is a service for expressing an opinion on the quality of service to the population by state organizations of the Republic of Belarus.

Organization Ratings are available for viewing by citizens without prior registration and authorization on the rating portal.

The ability to rate government bodies and organizations on the rating portal becomes available to citizens after their registration and authorization on this portal using a login and password.

Inspectorate of the Ministry of Taxes and Levies for Polotsk District

4. Live Wisely, Work Honestly!

As a result of considering a citizen's appeal, the Inspectorate of the Ministry of Taxes and Levies for Polotsk District established the fact of the involvement of Private Unitary Enterprise "R", engaged in restaurant and hotel services, in the labor activities of an individual without formalizing labor and (or) civil law relations with him and paying him a "salary in an envelope" in the amount of approximately 1.3 thousand rubles.

In accordance with clause 8 of Article 73 of the Tax Code, a notice was sent to the taxpayer, based on which they voluntarily submitted revised tax declarations (calculations) on personal income tax of the tax agent and made a prepayment of personal income tax in the amount of 0.3 thousand rubles.

Tax Inspectorate of the Ministry of Taxes and Levies for the Polotsk District

1. Attention to trade entities selling malt beer!

By Resolution of the Council of Ministers of the Republic of Belarus dated 31.12.2025 No. 808 "On the application of a special restrictive measure", a ban has been established on the import into the territory of the Republic of Belarus and sale within the territory of the Republic of Belarus of malt beer included in the list determined in Annex 1 to the resolution.

Trade entities that own and (or) possess stocks of malt beer as of April 1, 2026, must:

- from 01.04.2026 suspend wholesale and (or) retail trade in malt beer;

- by April 7, 2026, conduct an inventory of the accumulated stocks of malt beer and draw up an inventory list in two copies. The inventory list must allow identification of the goods, their quantity, the actual location of the goods (trade facility, warehouse, address), and other information. To identify goods, it is advisable to indicate the GTIN of the product.

- no later than five working days from the date of compilation of the inventory list (maximum deadline – April 13), submit two copies to the tax inspectorate at the place of registration;

- purchase special control marks from RUP "Izdatelstvo "Belblankavyyd" and by May 31, 2026, ensure the marking of malt beer stocks;

- sell malt beer stocks after marking them with special control marks;

- sell or use malt beer stocks in opened consumer packaging within 60 calendar days from the date of inventory, but not exceeding the established shelf life.

Storage of malt beer stocks is permitted:

- from the date of inventory taking until the date of submission of the inventory list to the Ministry of Taxes and Levies inspection - if an inventory list or its copy, certified by the trade entity, is available at the location of the malt beer residues;

- after the submission of the inventory list to the Ministry of Taxes and Levies inspection until the marking of malt beer residues with special control marks - if an inventory list with a mark from the Ministry of Taxes and Levies inspection or its copy, certified by the trade entity, is available at the location of the malt beer residues.

Ministry of Taxes and Levies Inspection for Polotsk District

2. Attention business entities!

From 01.05.2026, mandatory marking with identification means (IM) of juices and non-alcoholic beverages will be introduced in the Republic of Belarus. To determine whether a product is subject to IM marking, you should be guided by both the EAEU TN VED code of the product and its name.

The list of goods subject to IM marking is established by appendix No. 2 to the resolution of the Council of Ministers of 29.07.2011 No. 1030 "On goods subject to marking" with amendments and additions.

Ministry of Taxes and Levies Inspection for Polotsk District

3. What citizen incomes are tax agents obliged to provide information about?

Tax agents provide information about incomes that are recognized as objects of taxation for income tax, taxed at various rates of income tax, including information about benefits and amounts of income tax.

         Information is not provided regarding incomes that are not recognized as objects of taxation for income tax. In addition, tax legislation contains a list of incomes that are recognized as objects of taxation, but for which tax agents are exempt from providing information about incomes for 2025. Such a list of incomes is contained in the second part of paragraph 6 of Article 85 of the Tax Code of the Republic of Belarus.

Ministry of Taxes and Levies Inspection for Polotsk District

4. Attention individual entrepreneurs!

From January 1, 2026, for individual entrepreneurs engaged solely in retail trade and/or transport activities, a separate expense norm of 30 percent is established for determining the tax base for personal income tax.

Individual entrepreneurs engaged in retail trade and/or transport activities, included in the list of permitted activities for individual entrepreneurs, and not engaged in other types of activities, are entitled to use the 30 percent expense norm when determining the tax base for personal income tax.

For individual entrepreneurs engaged in other types of activities, the expense norm of 20 percent is retained.

Tax Inspectorate of the Ministry of Taxes and Levies of the Polotsk District

1. Goods traceability!

Goods traceability 

1. Attention Individual Entrepreneurs!

We inform you that from January 1, 2026, a new list of taxable objects for a single tax for payers - individual entrepreneurs is in effect, namely:

• provision of the following services (performance of work) to consumers: provision of places for short-term accommodation, construction, taxi services;
• retail sale of goods classified into the following product groups: bread and bakery products, milk and dairy products, vegetables, fruits, berries, watermelons, melons, grapes, other food products, non-food products.

The rates of the single tax have been increased, as established in Appendix 24 to the Tax Code (the calculation of the single tax for January 2026 is carried out at the rates that were in effect in 2025, the new rates are applicable from February 2026). The rate of the single tax has been increased for additional payment from 5 to 6% (when gross revenue exceeds forty times the amount of the single tax).

Tax Inspectorate of the Ministry of Taxes and Levies of the Polotsk District

2. On the submission of information on income of individuals for 2025!

We remind you that information is provided by the tax agent regarding individuals' income for 2025 by the deadline of April 1, 2026!

Information is provided in electronic form to the tax authority at the place of registration of the tax agent (the Personal Account of the Tax Agent provides the ability to send information using a mobile EDS).

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds you of the possibility of advance submission of information on individuals' income! The Ministry of Taxes and Levies Inspectorate for the Polotsk District

3. Standard tax deductions in 2026!

In accordance with clause 1 of Article 209 of the Tax Code of the Republic of Belarus, the following sizes of standard tax deductions for 2026 are established:

• 216 rubles per month for income not exceeding 1308 rubles per month; - 63 rubles per month for a child under 18 years of age and (or) each dependent;
• 120 rubles per month for parents with 2 or more children and (or) disabled children under 18 years of age, for single parents;
• 306 rubles per month for certain categories of citizens (disabled persons of groups 1-2, disabled persons since childhood, etc.);
• 860 rubles per month for young specialists (employees).

The Ministry of Taxes and Levies Inspectorate for the Polotsk District

1. Attention! Unified portal of electronic services

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds you that from 01.01.2026, an application from an interested party in electronic form for carrying out an administrative procedure is submitted through the unified portal of electronic services (EPES).

Before the specified date, taxpayers must take measures to register and assign roles in the Personal Account of the EPES taxpayer, which will allow organizing the process of sending electronic applications through the EPES.

Applications submitted after 01.01.2026 in violation of the above procedure will not be accepted by the tax authorities for consideration. Tax Inspection of the Polotsk District 2. Are goods subject to marking?

You can find out whether a particular product is subject to marking by familiarizing yourself with the list of goods approved by the Resolution of the Council of Ministers of the Republic of Belarus of 29.07.2011 No. 1030 "On goods subject to marking" or by using the application "ePASS.MoBILe".

Thus, when scanning the GTIN of the product (barcode) in the mobile application "ePASS.MoBILe", information contained in the Bank of electronic passports of goods is displayed, including information on the classification of the EAEU TN VED code of the scanned product to the list of goods subject to marking with unified control marks or identification means.

Tax Inspection of the Polotsk District

3. Rating Portal!

Rating Portal (1Ш|у//качество-услуг.бел/) is a service for expressing an opinion on the quality of service to the population by state organizations of the Republic of Belarus. The rating of organizations is available for viewing by citizens without prior registration and authorization on the rating portal.

The ability to rate state bodies and organizations on the rating portal becomes available to citizens after their registration and authorization on this portal using a login and password.

Tax Inspection of the Polotsk District

1. Citizens registered as individual entrepreneurs have the right to carry out activities from the list determined by the Council of Ministers of the Republic of Belarus No. 457 of 28.06.2024.

The list does not include the following types of activities:

1.45 - wholesale and retail trade of motor vehicles and motorcycles, and their repair (excluding activities corresponding to grouping codes 452, 4532, 45402, 45403);

2.46 - wholesale trade, except for trade in motor vehicles and motorcycles;

3.82190- copying, document preparation and other specialized office activities;

4.90010 - performing arts activities;

5.90020 - activities supporting the staging of cultural events.

The implementation of the above activities as an individual entrepreneur after 01.01.2026 will be considered illegal!

Inspection of the Ministry of Taxes and Levies for the Polotsk District

2.In accordance with the Tax Code of the Republic of Belarus, individual entrepreneurs are obliged to submit tax declarations (calculations) to the tax authorities in the form of an electronic document signed with an EDS.

An individual entrepreneur - the owner of an ID card has the opportunity to work in the taxpayer's personal account and send various electronic documents without additional use of an attribute certificate. The ID card is issued for a period of 10 years. Simultaneously with its issuance, an open key certificate is also issued for 10 years. Inspection of the Ministry of Taxes and Levies for the Polotsk District

1. Goods traceability!

Food products, footwear, and household chemicals, as well as used goods (except for domestic refrigerators and freezers, washing machines, and televisions), have been excluded from the list of goods whose turnover is subject to traceability.

The deadline for introducing traceability of household appliances has been postponed from October 1, 2025, to March 1, 2026, as well as the deadlines for submitting information about their balances - until 01.07.2026, but no later than the start of the turnover of such goods.

Inspection of the Ministry of Taxes and Levies for the Polotsk District

1. Changes in goods marking!

The deadline for introducing marking with identification means for non-alcoholic beverages and juices has been postponed from October 1, 2025, to May 1, 2026.

Used mobile phones and laptops have been excluded from the list of goods subject to marking with identification means.

Business entities have the right until March 1, 2029, with respect to goods subject to marking with identification means, sold in rural areas or in retail facilities with a retail space of less than 200 square meters, not to ensure:

- differentiated accounting;

- reading of marking codes by cash register equipment;

- transfer of information about the sale of marked goods to the cash register equipment control system.

Inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Polotsk District

1. Attention Business Entities!

          The Inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Polotsk District reminds VAT payers (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 transportation 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 on the territory of the Republic of Belarus, of the need to:

- no later than October 1, 2025, submit tax declarations (calculations) for taxes and levies with amendments and (or) additions to the tax authorities;

- no later than October 20, 2025, pay taxes, levies, and other payments. In this case, penalties will not be accrued.

Inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Polotsk District

2. 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 "Belblankavyyd", has ensured the possibility of obtaining Belarusian- mẫu identification means for application to non-alcoholic beverages and juices, as well as mobile phones, laptops (tablets).

! Access to the labeling system functionality for transmitting information, including that received from August 1 to September 30, 2025, for the purpose of recognizing such goods as labeled, will be provided from October 1, 2025.

Inspection of the Ministry of Taxes and Duties of the Polotsk District

1. Attention to business entities!

In order to adapt business entities to the new conditions of conducting trade activities under new rules, work on organizing differentiated accounting of goods labeled with identification means can be carried out in a test mode, which will last until November 1, 2025.

Within the framework of the test mode, trade entities must carry out work to eliminate errors identified in working with labeled goods, adjust their business processes for receiving and selling labeled goods, train personnel, and inform buyers about the features of selling and purchasing goods labeled with identification means.

In order to prevent the suspension of the operation of trade facilities and to ensure the supply of food products and essential goods to the population, tax authorities will not apply administrative liability measures for identified violations of the legislation on differentiated accounting (except in cases where such violations indicate the concealment of revenue from taxation).

Detailed information is posted on the website of the Ministry of Taxes and Duties: https://nalog.gov.by/news/31465/

Inspection of the Ministry of Taxes and Duties of the Polotsk District

2. Attention to business entities!

From January 1, 2026, the labeling of beer products with identification means will be introduced in the Republic of Kazakhstan.

Currently, information interaction between RUP "Publishing House "Belblankavyd" and the labeling system operator of the Republic of Kazakhstan JSC "Kazakhtelecom" regarding the receipt of labeling codes of the Kazakh sample has not been established.

For unimpeded supplies from the territory of the Republic of Belarus to the Republic of Kazakhstan, starting from 01.01.2026, it is recommended that Belarusian business entities contact their counterparties in the Republic of Kazakhstan to obtain marking codes of the Kazakh sample for brewing products.

A list of brewing products subject to marking with identification means in the Republic of Kazakhstan from 01.01.2026 can be found on the website of the Ministry of Taxes and Duties: https://nalog.gov.by/news/31558/

Inspection of the Ministry of Taxes and Duties for Polotsk District

Attention Business Entities!

From 01.07.2025, the requirement to read information contained in unified control marks, which currently mark most goods, including everyday items (vegetable oil, coffee, tea, non-alcoholic beverages, etc.), on cash registers will be abolished. The requirement to maintain differentiated accounting for goods marked with unified control marks will also be abolished. The requirement to transmit information about the sale of such goods to the SKKO will also be abolished.

For goods subject to marking with identification means (dairy products, footwear, tires, and certain light industry goods – outerwear, table linen, bedding, and kitchen linen), the obligation to scan the identification means and transmit information to the SKKO remains. Since most models of new cash register equipment support the function of extracting the GTIN barcode from the identification means, when selling such goods, it will be sufficient to scan only the identification means, which will simplify the process of customer service, including at self-service checkouts.

Inspection of the Ministry of Taxes and Duties for Polotsk District

Attention Business Entities!

VAT payers in respect of the turnover from the sale of services for international road haulage of goods through the territory of the Republic of Belarus to (from) another state, rendered from 16.04.2022 to 31.12.2024 (inclusive) in that part of the specified route which begins and ends on the territory of the Republic of Belarus, and who have unreasonably applied a VAT rate of zero (0) percent, are required to:

- no later than October 1, 2025, submit tax declarations (calculations) with amendments and (or) additions to the tax authorities;

- no later than October 20, 2025, pay taxes, fees, and other payments.

Berry and mushroom picking!

1. For the attention of business entities!

From 01.10.2025, non-alcoholic beverages, juices, mobile phones, and laptops will be subject to marking with identification means in accordance with the Resolution of the Council of Ministers of the Republic of Belarus of 29.07.2011 No. 1030 "On goods subject to marking".

For timely marking of the above-mentioned goods with identification means, the issuance of marking codes will be carried out by the operator of the state information system for marking goods with unified control marks or identification means, RUE "Publishing House "Belblankavyyd", from 01.08.2025.

Please note that until 01.10.2025, the circulation of non-alcoholic beverages, juices, mobile phones, and laptops is permitted only if they are marked with unified control marks.

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

1. On the use of cash registers that do not comply with new requirements from July 1, 2025!

The Ministry of Taxes and Duties draws attention to the fact that in accordance with the requirements of the fourth paragraph of clause 17 and the fifth paragraph of clause 25 of the Regulation on the Use of Cash Registers and Other Equipment when Accepting Payment Instruments, approved by the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus of 06.07.2011 No. 924/16

(as amended, effective from 01.07.2025, hereinafter referred to as Regulation No. 924/16) from July 1, 2025, the use of cash register equipment that does not comply with the requirements established by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the State Committee for Standardization of the Republic of Belarus of 14.10.2022 No. 29/99 "On Requirements for Cash Registers, including those combined with taximeters, and ticket printing machines" or by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus of 29.03.2018 No. 10 "On Requirements for a Software-Based Cash Register System, a Software-Based Cash Register, an Operator of a Software-Based Cash Register System, and on the Work of the Commission for Assessment of Compliance with the Requirements" (as amended, effective from 01.07.2025) is not allowed.

Business entities that continue to use cash register equipment that does not comply with the new requirements after July 1, 2025, are subject to administrative liability provided for by Part 1 of Article 13.15 of the Code of Administrative Offenses of the Republic of Belarus, which provides for a fine of up to fifty basic units, for an individual entrepreneur – up to one hundred basic units (4,200 rubles), and for a legal entity – up to two hundred basic units (8,400 rubles).

In view of the foregoing, we draw attention to the fact that the amount of the possible fine is not comparable to the cost of updating or purchasing new cash register equipment, and therefore we propose that business entities that have not carried out measures to update (replace) their cash register equipment immediately take measures to comply with the requirements of Regulation No. 924/16 and purchase (replace) their cash register equipment as soon as possible.

For reference. As of May 26, 2025, 76 models (modifications) of cash register equipment that meet the new requirements have been approved for use in the Republic of Belarus, including:

46 models of cash summing devices, 30 of which support the sale of marked goods;

30 models of software-based cash registers, 29 of which support the sale of marked goods.

Up-to-date information on the modification and cost of cash register equipment is available on the official website of the Ministry of Taxes and Duties at the link: https://nalog.gov.by/tax_control/payment_control/documents/.

We further inform you that since July 1, 2025, the use of cash register equipment that does not comply with the new requirements will be outside the legal framework. The Ministry of Taxes and Duties may consider the issue of remote blocking of such cash register equipment and its disconnection from the cash register control system after the specified date.

Given that as of May 26, 2025, 94.6 thousand business entities have already installed and are using cash register equipment, the deadlines for transitioning to cash register equipment that meets the new requirements will not be postponed!

Polotsk District Tax Inspectorate

1. Attention Individual Entrepreneurs!

By the Law of the Republic of Belarus of April 22, 2024 No. 365-Z, an individual entrepreneur (regardless of their type of activity) is given the opportunity to continue their activities by creating a commercial organization in a simplified manner without suspending operations, with the transfer of all rights and obligations to the created commercial organization. State duty for the state registration of such an organization is not charged.

An organization created through a seamless transition from an individual entrepreneur is entitled to apply the simplified tax system or the general taxation regime.

2. Regarding the submission of applications for administrative procedures to the tax authority by business entities in electronic form!

From 01.01.2026, applications for administrative procedures submitted only through the unified portal of electronic services (hereinafter - UPEU) will be accepted for consideration by the tax authorities.

Until this date, it is planned to gradually cease the use of the "Taxpayer" workstation software and the Taxpayer's Personal Account functionalities for creating and submitting taxpayer applications for administrative procedures to the Ministry of Taxes and Duties portal.

During the transition period, taxpayers need to take measures to register and assign roles in the Taxpayer's Personal Electronic Account on the UPEU (https://account.gov.by), which will enable the process of submitting electronic applications through the UPEU.

In the "Taxpayer" workstation software and the Taxpayer's Personal Account, the ability to submit applications for administrative procedures will be retained only for:

- Individual entrepreneurs using a mobile digital signature;

- Branches fulfilling the tax obligations of legal entities registered with the tax authorities in accordance with paragraph 7 of Article 70 of the Tax Code of the Republic of Belarus.

3. Attention to users of cash register equipment!

The replacement of cash register equipment is in its final stage. In order to ensure high-quality operation of trade (service) facilities, as well as to prevent possible errors when working with new cash register equipment, the Polotsk District Tax Inspectorate recommends familiarizing yourself with the answers to questions received from users of cash register equipment.

Answers to frequently asked questions regarding the use of cash register equipment are posted in the relevant section on the official website of the Ministry of Taxes and Duties (https://nalog.gov.by/actual/otvety_na_voprosy_kassy/).

1. Marking

2. Traceability

1. Features of submitting information on personal income for 2024 by tax agents with a mobile electronic digital signature (EDS).

Due to the lack of technical capability for signing and sending information from tax agents using a mobile EDS through the "Taxpayer" workstation, such information generated using the "Taxpayer" workstation is submitted to the tax authority at the place of registration on a USB flash drive.

It should be noted that according to the plan, in 2025, the functionality for signing and sending information via mobile EDS will be improved.

2. Individual entrepreneurs registered before 01.10.2024, carrying out activities not included in the List established in Appendix 1 to the Resolution of the Council of Ministers of the Republic of Belarus dated 28.06.2024 No. 457, are entitled to carry out such activities only until the end of 2025.

The prohibitions affected, for example, activities in the field of performing arts, including the activities of actors, event servicing, wholesale trade, etc. Continuing activities not included in the List after January 1, 2026, is possible by creating a commercial organization in accordance with the "seamless" transition procedure in compliance with the requirements of the Law of the Republic of Belarus dated 22.04.2025 No. 365-Z.

Entrepreneurial activity carried out in violation of the above requirements is illegal.

To submit documents for state registration of a commercial organization, you can contact a notary.

Also, if the type of activity carried out is not included in the List, an individual entrepreneur has the right to cease activities or choose another type of activity that is included in the List.

3. Attention cash register equipment users!

In order to implement the buyer's right to pay for purchased goods, works, services by non-cash method during the period when cash registers are unavailable due to upgrade works, it is permitted to accept payments from buyers using card payment terminals or payment terminals that provide for the generation of a payment document. When making payments through a terminal, a document with a certain degree of protection is not required.

This rule does not apply to passenger transportation by taxi!

4. On the impossibility of purchasing or updating certain models of cash registers by 01.04.2025

It will not be possible to purchase or update certain models of cash registers by 01.04.2025. You can find out more about such models at the link: https://nalog.gov.by/news/29975/
Taking the above into account, organizations using the specified models of cash registers are advised to consider this information when deciding on the feasibility of upgrading (updating) or replacing the specified models of cash registers and to consider purchasing other models of cash registers, including software-based cash registers.

5. Attention to exporters of biologically active additives

In the Russian Federation, from 01.03.2025, the list of biologically active additives subject to identification marking will be expanded. The list includes additives classified by the following EAEU TN VED codes: 1211 90 860 8, 1212 99 950 9, 1302 20 100 0, 1302 20 900 0, 1504 20 100 0, 1516 10 100 0, 1603 00 100 0, 1806 90 310 0, 1901 90 980 0, 2102 20 110 0, 2202 10 000 0, 2202 99 910 0, 2922 49 850 0, 2925 29 000 0, 3502 90 700 0, 3503 00, 3802 10 000 0, 3913 10 000 0.

Currently, it is not possible to obtain Russian-style marking codes through RUP "Publishing House "Belbalnkavyd" for the specified additives. Until this is ensured, you should contact your partners in the Russian Federation to obtain Russian-style marking codes.

Regarding other dietary supplements subject to marking in the Russian Federation from 01.10.2023, information interaction between LLC "Operator-CRPT" and RUP "Publishing House "Belblankavyyd" has been established since 30.11.2024 (obtaining marking codes is available through the Belarusian operator).

1. Attention to TAXI DRIVERS

Tax authorities draw the attention of DRIVERS directly providing passenger transportation services by taxi to the MANDATORY compliance with the procedure for accepting payment instruments when providing services.

In accordance with clause 164 of the Rules for road passenger transportation, approved by the Resolution of the Council of Ministers of the Republic of Belarus of 30.06.2008 No. 972 "On certain issues of road passenger transportation" and clause 4 of the Regulations on the use of cash registers and other equipment when accepting payment instruments, approved by the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus of 06.07.2011 No. 924/16, upon completion of the trip, a PAYMENT DOCUMENT (hereinafter - RECEIPT) IS ISSUED to the taxi passenger.

For violation of the procedure for accepting payment instruments, the GUILTY PERSON shall be brought to ADMINISTRATIVE LIABILITY under Article 13.14 of the Code of the Republic of Belarus on Administrative Offenses in the form of a fine of up to THIRTY BASIC UNITS.

In this regard, in case of accepting cash from a passenger without using cash register equipment, administrative liability arises primarily for YOU – DRIVERS! In addition, repeated (two or more times within 12 consecutive months) violation of the established procedure for accepting payment instruments is grounds for EXCLUSION of the DRIVER from the "Register of road passenger transportation in irregular service" (hereinafter - the Register).

At the same time, according to paragraph 10 of part 1 of Article 28 of the Law of the Republic of Belarus of 14.08.2007 No. 278-Z "On Automobile Transport and Automobile Transportation", paragraph 9 of clause 169 of Rules No. 972, a passenger of a taxi car is entitled to refuse to pay for the trip in case of provision of transportation services with a faulty, switched off (blocked) taxi cash register or a cash register combined with a taximeter (except for cases of performing automobile transportation of passengers by taxi cars ordered and paid for through an electronic information system using only bank payment card details).

Thus, the passenger has the right NOT TO PAY for the trip in case of malfunction of the cash register equipment, or when it is not turned on, and, consequently, there is no possibility of receiving a RECEIPT!

In addition, the automobile carrier, the vehicle, the vehicle driver, the taxi dispatcher in accordance with Decree of the President of the Republic of Belarus of 25.01.2024 No. 32 "On Automobile Transportation of Passengers" must be included in the Register (https://reestr.mtkrbti.by).

For carrying out transport activities without inclusion in the Register, administrative responsibility is applied to the guilty persons under part 3 of Article 13.3 of the Code of Administrative Offenses of the Republic of Belarus.

2. On the use of cash register equipment

Tax authorities remind that business entities must replace or update cash register equipment by April 1, 2025! Legal entities and individual entrepreneurs who have not replaced or updated their cash register equipment must immediately contact the technical service centers for cash registers or software cash system operators.

Software cash system operators:

- RUP "Publishing House "Belblankavyyd"

- LLC "LightVelOrganization" (LLC "LVO")

- LLC "IEMLAB"

- LLC "Nastoyashchaya tsifrovaya"

     - LLC "Center of Software Innovations"

     - RUE "Belorusneft"

Manufacturers of cash registers

- LLC "PROFISERVICE",

- LLC "Belschettekhnika",

- LLC "PRIBORSERVICE",

- LLC "Tusson",

- UP "Alternative Technologies",

- LLC "NTS"

Information about new models of cash equipment, their application areas and suppliers is posted (and updated) on the official website of the Ministry of Taxes and Duties in the section Tax Control / Control over the acceptance of payment means and the use of cash and other equipment https://nalog.gov.by/tax_control/payment_control/.

For the use of cash equipment that does not comply with the new requirements from 01.07.2025, administrative liability will be applied in accordance with Article 13.15 of the Code of Administrative Offenses of the Republic of Belarus (a fine of up to 50 basic units, for an individual entrepreneur - up to 100 basic units, for a legal entity - up to 200 basic units).

1. Submission of information on income of individuals by tax agents

No later than April 1, 2025, tax agents (Belarusian organizations and individual entrepreneurs) are obliged to provide tax authorities with information on income paid to individuals.

Information is not provided regarding income that is not subject to personal income tax, as well as regarding:

- income (payments) to minor citizens of the Republic of Belarus, whose documents lack information about their identification number;

- income in the form of winnings (returned non-winning bets);

- income related to state secrets, banking secrecy;

- income of individual entrepreneurs (except foreign ones), notaries from carrying out entrepreneurial, notarial activities;

- income paid for crop production grown by individuals (their relatives, in-laws) on a land plot located in the territory of the Republic of Belarus;

- income from the collection and sale to collectors of medicinal plant raw materials, wild berries, nuts and other fruits, mushrooms, and other wild products to organizations and (or) individual entrepreneurs engaged in industrial harvesting (procurement) of the specified products in the manner prescribed by law;

- income from the sale of secondary raw materials (secondary polymer, textile, and rubber materials, bone, scrap metal, waste paper, cullet);

- loans and credits granted to individuals who are individual entrepreneurs, notaries; commercial loans;

- loans granted by banks;

- microloans provided by organizations engaged in microfinance activities;

- loans under agreements concluded through an online lending service;

- all types of compensation provided for by law, except for: compensation for unused annual leave, severance pay in connection with the termination of an employment contract, and compensation paid in excess of established amounts that are subject to income tax;

- income from trade union organizations, associations of trade unions to their members (their close relatives) exempt from income tax;

- income from public associations to military personnel who are their members (their close relatives) exempt from income tax;

- income paid to members of election commissions;

- income paid in kind not at the place of main work (service, study) and exempt from income tax within the limit of 208 rubles;

- prizes and (or) gifts received in kind by winners, prize-winners, participants of district, regional, republican competitions, reviews, contests, fair festivals, projects, and other similar events, exempt from income tax;

- income in the form of dividends in an amount not exceeding 40 rubles per year;

- income paid to close relatives of a deceased employee (serviceman, student) of the taxpayer, including those previously employed by them, as well as to employees (servicemen, students) of the taxpayer, including those previously employed by them, in connection with the death of close relatives;

- income in the form of the cost of vouchers, excluding tourist vouchers, to health and recreation organizations, paid fully or partially from the budget, the Social Protection Fund of the Republic of Belarus (FSZN), as well as subsidy amounts allocated for reducing the cost of vouchers from the republican budget.

Information is submitted electronically (using an electronic digital signature) through the relevant section of the "Payer" Automated Workstation (ARM), the Payer's Personal Account, or a service that allows sending information filled out and signed with an electronic digital signature to the Ministry of Taxes and Duties (MNS) portal. Taxpayers who are in the process of terminating their activities and do not have an electronic digital signature generate information using the "Payer" ARM and provide it on a USB flash drive to the tax authority at their place of registration.

2. On ensuring the circulation of goods subject to marking and (or) traceability, including the possibility of their sale to end consumers under force majeure circumstances.

Under force majeure circumstances (natural and man-made emergencies), communication networks may become inoperable (experience interruptions), equipment may fail, technical personnel may be reduced or redeployed to perform other tasks related to ensuring the normal functioning of life support systems. In this regard, in order to ensure the supply of essential food products and necessities to citizens, the following is permitted:

- circulation of marked goods, as well as goods subject to traceability, using paper-based waybills and consignment notes,

- turnover of goods subject to marking with identification means or unified control marks, without applying marking and in the absence of information about such goods in the marking system,

- acceptance of payment instruments when selling, including marked goods, without using cash registers (with the issuance of a cash receipt - if the cost of a unit of sold goods is one basic unit or more, with the issuance of a cash receipt at the end of the working day (other period) - if the cost of a unit of sold goods is less than one basic unit)

3. Attention to taxpayers receiving income from sources in the Federal Republic of Germany, as well as paying income to residents of this country!

From January 1, 2025, Germany will completely cease to apply all articles of the Agreement between the Republic of Belarus and the Federal Republic of Germany on the Avoidance of Double Taxation with respect to taxes on income and property dated September 30, 2005, including the provisions of its Protocol (on the notification of the suspension of the execution by the Republic of Belarus of Articles 10, 11 and 13 of the said Agreement). In this regard, income received (paid) as a result of relations with the German side may be subject to double taxation.

4. Standard tax deductions for 2025

A standard tax deduction is applied to individual entrepreneurs, notaries who do not have a primary place of work (service, study), in the amount of 192 rubles per month (in 2024 - 174 rubles), if the amount of taxable income, reduced by the amount of expenses provided for by Article 205 of the Tax Code, for a calendar quarter does not exceed 3496 rubles (in 2024 - 3167 rubles).

A standard tax deduction is provided:

- for a child under 18 years of age, for each dependent - 56 rubles per month (in 2024 - 51 rubles);

- for parents (adoptive parents) who have 2 or more children under 18 years of age or disabled children under 18 years of age, - 107 rubles per month for each child (in 2024 - 97 rubles).

Property and social deductions can be obtained by submitting an annual income tax return.

5. On the sale by individual entrepreneurs of products manufactured by individuals engaged in independent professional activities.

Individuals can carry out certain types of independent professional activities only if the buyers of goods, works, services are exclusively other individuals (consumers). In particular, this applies to:

- manufacturing and sale of costume jewelry, clothing decoration elements, wallets, gloves, belts, phone cases, wedding accessories, stained glass, soap, candles, flowers and compositions, including those made from local plant materials (except for compositions of fresh flowers), agricultural and garden tools, structures and accessories for keeping birds, animals, bees,

- sale of seeds and seedlings of flowers and ornamental plants, animals, self-made bakery and (or) confectionery products, ready-made culinary products, as well as floriculture and ornamental plant products, provided that there is a certificate from local executive committees that they were produced by the seller (his close relatives) on plots allocated to them.

Individuals can sell goods produced within the framework of such activities to consumers at trading places, fairs and (or) in other places established by local executive and administrative bodies; in rented areas in retail outlets, shopping centers, and other facilities; using the global computer network Internet, as well as by concluding commission, agency, or other similar civil law contracts with individual entrepreneurs for the purpose of selling these goods to consumers.

Thus, business entities have the right to retail products (goods, output) manufactured by individuals engaged in such activities, under agency agreements.

1. On the payment of a single tax by individual entrepreneurs for January 2025

The Ministry of Taxes and Levies Inspectorate for the Polotsk District informs that the single tax for January 2025 is paid by individual entrepreneurs at the rates applicable in 2024. The payment deadline is no later than 03.01.2025.

2. On submitting information about shoe stocks marked under a simplified procedure to the traceability system

Although the deadlines for tracing goods (including footwear) have been postponed from December 1, 2024, to October 1, 2025, care should be taken to correctly enter information into the traceability system.

Please note that when submitting information about shoe stocks held by business entities as of the date of introduction of footwear marking with identification means (01.11.2021), it is possible to indicate the GTIN obtained under a simplified procedure for marking these stocks.

Currently, taxpayers can familiarize themselves with the functionality of the "Goods Traceability System" software complex (for submitting information about traceable goods stocks) in test mode. Access (if you have an electronic digital signature) is provided after sending the IP address from which the connection to the test personal account will be made to mns_support@nalog.gov.by, indicating the UNP and the taxpayer's name.

3. To individual entrepreneurs – payers of income tax!

From 2025, mandatory insurance contributions to the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus (FSZN), determined in the manner prescribed by law, will be included in the expenses taken into account when calculating income tax. Such expenses are taken into account in the period in which they were actually incurred.

1. From 01.11.2024, transport activities and driver activities in the field of road passenger transport in irregular traffic without inclusion of information in the Register of Road Passenger Transport will be prohibited.

Road passenger transport in irregular traffic includes:

- road passenger transport by taxi;

- road passenger transport of a group of passengers pre-organized by the customer of road passenger transport in irregular traffic to their place of work, study, mass events, as well as in connection with business trips and (or) back from such places;

- road transport carried out for the purpose of organizing tourist trips, including excursions, weddings, anniversaries and other celebrations, funeral rites;

- road transport carried out for the purpose of transport services for state bodies (organizations) in cases provided for by law.

Business entities carrying out such transport include information about vehicles (buses, cars, taxis), road carriers, drivers, and dispatchers in the Register.

Without inclusion in the Register, intra-republican road transport for own needs can be carried out (transportation of own employees to the workplace by a vehicle owned or leased by the business entity without a crew, if this transportation is auxiliary in nature to the main activities, and the transport is operated by employees of the business entity itself); transport of special purpose, operational purpose and special passenger cars.

Inspection of the Ministry of Taxes and Levies for the Polotsk District

2. Ensure that your cash register equipment will be able to continue to serve you within the established deadlines, taking into account the new requirements.

From 01.01.2025, tariffs for users of cash register equipment will be

When using a software cash register that does not comply with the new requirements, the fee for information services in the SKKO for 1 unit of equipment will be 26.10 rubles (including VAT) per month:

- for business entities selling marked goods - from 01.01.2025;

- for business entities not selling marked goods - from 01.04.2025.

When using a cash register that does not comply with the requirements, the fee for information services in the SKKO for 1 unit of equipment will be 56.10 rubles (including VAT) per month for business entities:

- selling marked goods - from 01.01.2025;

- not selling marked goods - from 01.04.2025.

For comparison. The similar subscription fee for users of updated cash register equipment from 01.01.2025 will be:

- for a unit of software cash register – 5.22 rubles per month

- for a unit of cash register – 11.22 rubles per month

Inspectorate of the Ministry of Taxes and Duties of the Polotsk District

3. In order to optimize the activities of small and medium-sized businesses and reduce their expenses related to the modification (replacement) of cash register equipment, the current procedure for using cash register and other equipment when accepting payment funds has been adjusted.

Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 704/22 dated 26.09.2024 amended Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 924/16 dated 06.07.2011:

1) Regulation of certain issues regarding the use of vending machines for the sale of goods, performance of work, and provision of services.

Resolution No. 704/22 postpones the deadline for the obligation to use vending machines with installed (built-in) cash register equipment to 01.07.2026.

These changes will allow operators of software cash register systems and manufacturers of cash register equipment to concentrate their efforts on adapting cash register equipment to meet requirements and submitting applications for testing of modified and new models (versions) of cash register equipment.

2) Improvement of the procedure for accepting payment methods for urban road passenger transport in regular service.

From 01.11.2025, legal entities and individual entrepreneurs engaged in urban road passenger transport in regular service by category M2 buses (route taxi services) will be required to use payment terminals.

The changes are aimed at increasing the share of cashless payments and expanding consumer options for using cashless payment methods (using bank payment cards or other payment instruments (e.g., QR codes)), while not excluding the possibility of paying for passenger transport services in cash.

For reference. A payment terminal is a software or software and hardware tool used under a payment services agreement in accordance with the legislation on payment systems and payment services, intended for recording transactions when using bank payment cards and/or any other payment instrument(s), followed by the generation of a payment document.

3) Changes in the procedure for the activities of individual entrepreneurs.

From 01.10.2024, individual entrepreneurs will not be entitled to engage in the production (development) or supply to the territory of the Republic of Belarus of cash registers, including those combined with taximeters, and ticket-issuing machines. In this regard, the definition of the term "applicant" provided in Appendix 3 to Resolution No. 924/16 will exclude the reference to this category.

4) Simplification of requirements for differentiated accounting of data on goods subject to commodity numbering and barcode encoding.

Prior to the amendments, legal entities and individual entrepreneurs selling goods subject to marking were required to ensure differentiated accounting of data on all goods sold, both those subject to and not subject to marking, regardless of the size of the retail space of the retail facility, starting from 01.07.2025. With the new provisions, differentiated accounting will be required only for goods subject to marking. Furthermore, the requirements for transmitting information on marking codes apply to the sale of goods subject to marking within the territory of the Republic of Belarus (whereas previously such requirements applied, inter alia, to the sale of goods marked in accordance with the decisions of the Council of the Eurasian Economic Commission).

Commentary on Resolution No. 704/22 published on 07.10.2024 on the official website of the Ministry of Taxes and Duties of the Republic of Belarus https://www.nalog.gov.by

4. Action plan for business entities to replace cash register equipment

1. Attention cash register equipment users!!!

In the Republic of Belarus, 121.6 thousand business entities use 271.6 thousand units of cash register equipment that are subject to replacement (upgrade).

The replacement (upgrade) of cash register equipment in the Republic of Belarus to comply with the new requirements must be completed:

by January 1, 2025 - for business entities selling goods marked with unified control marks or identification means;

by April 1, 2025 - for business entities not selling goods marked with unified control marks or identification means.

As of August 2, 2024, in the Republic of Belarus: 3 models of cash registers and ticket-printing machines have been approved for use, which can be used in the service, transport, and trade sectors, but not for the sale of marked goods. These are cash registers from LLC "PROFISERV" (PS PBPМ), LLC "Belschettekhnika" (BST-mikro-F), LLC "PRIBORSERVICE" (OKA MK);

3 models of software cash registers have been approved for use, which can be used for the sale of marked goods. These are software cash registers located in the data processing centers of RUP "Izdatelstvo "Belblankavyyd" (Online-kassa), LLC "LVO" (LIGHT KASSA BEL), LLC "AIMLAB" (IKASSA Dusik Cloud).

Currently, 6 more models of software cash registers are undergoing evaluation, which can be used for the sale of marked goods.

The Association "Cash Registers, Computer Systems and Trade and Technological Equipment" informed that as of July 1, 2024, applicants continued to work on refining (developing) the software of 25 models of cash registers to meet new requirements. For 13 models of cash registers, readiness is from 70% to 99%, for 1 model, the readiness of refinement is 50%, for 7 models, the readiness of refinement is from 10% to 30%, and for 4 models, the software was not refined for various reasons. The Association also announced the refusal to refine the following 10 models of cash registers:

POS terminal "PS-POS" (ECU version) with the application software package "PS Torgovlya+" version 2.0 (applicant LLC "PROFISERV");

application software packages:

Farmaservis/Roznitsa, software version 6.0.9 (applicant LLC "TUSSON");

Reet:Front:Kassa software version 4.0 (applicant LLC "KKS");

POSitive:Cheek software version 2.9 (applicant LLC "KKS");

POSitive:Cash software version 2.9 (applicant LLC "KKS");

POS BW: Kassa software version 4.97 (applicant LLC "KKS");

likoFront software version 7.1 (applicant LLC "KKS"),

Thus, high risks of incomplete refinement and non-delivery of cash registers within the deadlines, which would allow for their normal replacement or update by users, are observed.

To avoid tension and negative consequences for cash register users, we recommend that users of cash registers, primarily models that will not be upgraded, immediately contact the aforementioned software cash register system operators and switch to using software cash registers. This will allow for the planned replacement of your cash register equipment, avoid queues, and prevent administrative liability.

We also invite all cash register equipment users to contact software cash register system operators (RUE "Publishing House "Belblankavyyd", LLC "LVO", LLC "AYEMLEB", LLC "Nastoiaschaya tsifrovaya", LLC "Center of Software Innovations"), cash register manufacturers (LLC "PROFISERVIS", LLC "Belschettekhnika", LLC "PRIBORSERVIS") to conclude agreements for the supply of cash register equipment and establish liability measures for their non-compliance, and to submit applications for the replacement (upgrade) of software cash registers and cash registers. This is necessary for planning the work of software cash register system operators, manufacturers (applicants) of cash registers, technical maintenance centers, RUE "Information and Publishing Center for Taxes and Duties", as well as for planning the work of your trade and service facilities.

If you do not take the necessary measures today to replace or upgrade your cash register equipment, tomorrow you will face a number of problems, including queues and long waits for technical maintenance centers and software cash register operators, which will prevent you from upgrading your cash register equipment by the planned deadlines, namely January 1, 2025, and April 1, 2025.

From July 1, 2025, administrative liability for violation of the procedure for using cash register equipment (Article 13.15 of the Code of the Republic of Belarus on Administrative Offenses) will be applied to business entities for the use of cash register equipment that does not comply with the new requirements.

The deadlines for transitioning to new cash register equipment are set and will not be postponed!!!

2. The POS software operator - RUP "Belblankavyd Publishing House" is ready today for business entities to connect the "Online-kassa 2.0" software cash register, which complies with the new legislative requirements.

The "Online-kassa 2.0" software cash register version, with regard to new legislative requirements, ensures:

- compliance of cash documents with the format established by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated March 29, 2018 No. 10 "On requirements for a software cash system, software cash register, software cash system operator, and on the work of the commission for assessing compliance with the requirements";

- sale of goods subject to marking with identification means and unified control marks in the territory of the Republic of Belarus;

- differentiated accounting of data on goods sold;

- the ability to perform withdrawal operations for issuing cash to holders of bank payment cards;

- user personal account;

- assistance in connecting and registering the cash register.

The "Online-kassa 2.0" software cash register operates in online mode, which allows dispensing with additional physical media (flash tokens) for operator control means, which, in turn, does not require their payment, eliminates the possibility of accidental breakage or loss, data modification or deletion, discrepancies in reports, etc. When working with the "Online-kassa 2.0" software cash register, information about the cash transaction is transmitted to the data processing center at the moment it is performed.

The presence of its own data processing center, located in a modern data center that meets all TIER III security requirements, ensures reliable and uninterrupted operation of the software cash system in 24/7/365 mode. Specialists provide comprehensive technical support to software cash register users and partner support at every stage of implementation. The proposed solution allows for a comprehensive approach to issues of data storage, processing and transmission, statistical and management reporting, tax calculation, sale of goods subject to marking, etc.

It is possible to integrate various software products via the data exchange protocol (API) of the software cash register system and the personal account API. We are ready to provide the API description for familiarization, so that users can check which business processes can be improved through integration with the Operator. The API description and access to the test zone are provided free of charge.

RUP "Belblankavyd Publishing House", acting as a service aggregator, also provides users of the "Online-kassa 2.0" software cash register with the opportunity to connect to the E-POS "CheckMe" service from OJSC "NKFO "Unified Settlement and Information Space", the advantage of which is an alternative method of cashless payment via QR code.

The Software Cash Register System Operator has established interaction with the following partners, who are major suppliers of a wide range of SMART POS "3-in-1" terminals: LLC "LANKARD", LLC "SaleServSolution", LLC "Exat-Bel", and OJSC "Bank Processing Center", on whose devices our ARMk - the mobile application "Electronic Check" successfully functions.

The work is organized on the SaaS principle, which provides for a single payment for access to the service with corresponding technical and informational support without any additional hidden fees.

The cost of the service is based on the selected tariff for one registered and connected software cash register per month:

- Tariff "Basic" - 12 (Twelve) rubles with VAT;

- Tariff "Extended" - 21 (Twenty-one) rubles with VAT.

The "Extended" tariff additionally provides services that allow for unambiguous determination of the necessity of product marking, the type of marking code, its legality, the formation of a reconciliation register of the quantity of cash documents for goods withdrawn from circulation, etc.

All current users of the software cash register version 1.0 will be transferred to the updated version of the "Online-kassa 2.0" software cash register by January 1, 2025, without the need to re-register the cash register equipment.

More information about the software cash register "Online-kassa 2.0" can be found in the attached presentation at the link http://gofile.me/61erP/HahFPgPCP and on the website www.4ek.by.

3. Value Added Tax (VAT) on the provision of services in electronic form.

Foreign organizations and individual entrepreneurs – residents of the EAEU member states, when providing services in electronic form to individuals of the Republic of Belarus (including Belarusian individual entrepreneurs), are obliged to register with the Ministry of Taxes and Levies Inspectorate for the city of Minsk as VAT payers. If a Belarusian individual entrepreneur acquires electronic services from a foreign business entity that has not registered in the Republic of Belarus, then the Belarusian buyer is obliged to pay VAT on such services until the seller registers. When such services are acquired by a Belarusian organization, the Belarusian organization is obliged to calculate and pay VAT, regardless of the foreign seller's registration status in the Republic of Belarus.

4. The list of activities permitted for individual entrepreneurs from 01.10.2024 is established in Appendix 1 to the Resolution of the Council of Ministers of the Republic of Belarus dated 28.06.2024 No. 457.

Registration of individual entrepreneurs after 01.10.2024 will not be carried out if the application for registration indicates an activity not included in the list.

Individual entrepreneurs registered before 01.10.2024 have the right to continue carrying out activities not included in the list until 31.12.2025. In addition, after October 1, individual entrepreneurs have the right to establish a commercial organization founded by one person in the simplified manner established by the Law of the Republic of Belarus dated 22.04.2024 No. 365-Z.

Please note that amendments were made to Resolution No. 457 on 30.08.2024, which excluded the possibility for individual entrepreneurs to engage in activities in the field of cultural and entertainment events and performing arts.

5. Attention individual entrepreneurs!

Appendix 2

6. On passenger transportation carried out by individual entrepreneurs

Appendix 3    

1. Changes in the field of goods marking and traceability                         

A draft resolution "On Amendments to Resolutions of the Council of Ministers of the Republic of Belarus of 29.07.2011 No. 1030 and of 23.04.2021 No. 250" has been submitted to the Council of Ministers of the Republic of Belarus for consideration, which provides for the following:

From 01.12.2024, the following goods are subject to traceability: dairy products, grocery products (tea, coffee, vegetable oil, flour, cereals, pasta), cookies, gingerbread, chocolate, footwear, complex household appliances (vacuum cleaners, irons, washing and dishwashing machines, kitchen food processors, microwave ovens, multicookers, hair dryers, electric kettles, drills, hob panels), laundry detergents.

From 01.02.2025, non-alcoholic beverages, juices, mobile phones, and laptops will be included in the list of goods subject to identification marking and, accordingly, will be excluded from the list of goods subject to marking with unified control marks.

Economic entities are obliged to use electronic consignment notes (ETN) when carrying out operations related to the circulation of goods:

- included in the EAEU list and (or) the list of goods subject to traceability (sub-paragraph 4 of paragraph 1 of Article 14 of the Regulations on the functioning of the goods traceability system, approved by Decree of the President of the Republic of Belarus of 29.12.2020 No. 496 "On Goods Traceability");

- subject to identification marking, not containing elements (means) of protection against counterfeiting or a protection mark (paragraph 3 of the Regulations on marking of goods with identification means, approved by Decree of the President of the Republic of Belarus of 10.06.2011 No. 243 "On Marking of Goods").

Based on the foregoing, economic entities engaged in the production, acquisition and (or) sale of:

- dairy and grocery products, biscuits, gingerbread, chocolate, footwear, complex household appliances, laundry detergents – it is necessary to organize the use of Electronic Tracking Numbers (ETN) in the circulation of such goods and maintain batch accounting for each incoming document from 01.12.2024;

- non-alcoholic beverages and juices, mobile phones and laptops - organize the labeling of goods with identification means, including the use of ETN in the circulation of goods labeled with identification means that do not contain anti-counterfeiting elements (means) or security marks from 01.02.2025.

For reference. Recommendations for business entities engaged in the circulation of goods, for which a traceability mechanism is introduced from December 1, 2024, are posted on the official website of the Ministry of Taxes and Duties in the section "Goods Traceability" at the address: https://nalog.gov.by/tax_control/control_of_goods/traceability/.

2. On the procedure for calculating and paying VAT on goods purchased for cash and imported into the territory of the Republic of Belarus from the territory of the Russian Federation.

When goods are imported into the territory of the Republic of Belarus from the territory of the member states of the Eurasian Economic Union (EAEU), business entities incur an obligation to calculate and pay VAT.

In this case, individual entrepreneurs, regardless of the tax system they use, are obliged to submit to the tax authority at their place of registration:

- a statement on the import of goods and payment of indirect taxes, with an attached document confirming the movement of goods from the territory of an EAEU member state to the territory of the Republic of Belarus,

- a VAT return (calculation) for the import of goods into the territory of the Republic of Belarus from the territory of the EAEU member states.

Organizations are also obliged to create and submit an electronic invoice to the Ministry of Taxes and Duties portal.

Until 01.01.2024, a VAT tax return (calculation) was submitted, including Part II "Calculation of the amount of VAT charged by tax authorities when importing goods into the territory of the Republic of Belarus". From 01.01.2024, the Calculation has been separated into an individual declaration form.

For failure to submit (late submission) of a tax return (calculation), as well as for non-payment (underpayment) of "import" VAT amounts, the taxpayer shall be subject to administrative liability measures provided for by Articles 14.2 and 14.4 of the Code of Administrative Offenses, the amount of which varies depending on the delay period, the amount of unpaid tax, and recurrence.

3. Issues of introducing goods purchased for cash at retail markets, fairs, exhibition complexes in the territory of the Russian Federation into entrepreneurial circulation.

The acquisition of товарно-материальные ценности (tangible assets) outside the Republic of Belarus and their import into the territory of the Republic of Belarus are economic operations, the fact of which requires confirmation by primary accounting or other documents.

When an individual entrepreneur purchases goods for cash in the territory of the Russian Federation, the documents confirming their acquisition include a cash receipt issued by the Russian seller and containing information established by Russian legislation.

This rule also applies to a cash receipt sent by the Russian seller in electronic form to the email address or phone number of the individual entrepreneur – buyer, printed by the latter, provided that the information on the printout is identical to the electronic receipt.

If the cash receipt does not contain the required details, the fact of goods acquisition by a Belarusian individual entrepreneur must be additionally confirmed by a document issued by the Russian seller of goods containing the necessary information. Such documents may include, for example, a commercial receipt, a universal transfer document, a goods consignment note, etc.

A cash receipt generated during settlements between organizations and/or individual entrepreneurs of the Russian Federation using cash and/or electronic payment means shall contain the following mandatory details:

- Name of the seller and buyer; taxpayer identification number of the buyer

For reference. In a receipt issued to a Belarusian individual entrepreneur, this detail will show zeros, as the inclusion of the UNP of the Belarusian entity is not envisaged;

- Date, time, and place (address) of the settlement;

- Name of goods, payment, payout, their quantity, price (in the currency of the Russian Federation) per unit, taking into account discounts and markups, cost taking into account discounts and markups, indicating the VAT rate;

- Form of settlement, as well as the payment amount;

- Position and full name of the person who carried out the settlement with the buyer, prepared and issued the cash receipt or form of strict accountability;

- Website address where the fact of recording this settlement and the authenticity of the fiscal mark can be verified

The authenticity of the cash receipt can be verified on the website of the Federal Tax Service of Russia at the link: https://kkt-online.nalog.ru/ or using the mobile application "Cash Receipt Verification", which can be downloaded from the App Store or Google Play.

- Subscriber number or email address of the buyer in case of electronic transfer of the cash receipt to him, or identifiers of such cash receipt and information about the address of the Internet resource where such document can be obtained;

- Email address of the sender of the cash receipt in electronic form (in case of electronic transfer of the receipt);

- QR code;

- Identification code (for goods subject to marking with identification means)

The indication of the code consists in displaying the "M" attribute on the printed cash receipt. Detailed information about the identification code will be contained in the electronic version of the cash receipt, which can be obtained by checking the receipt in the FNS of Russia mobile application "Cash Receipt Check" or to the email address specified at the time of purchase.

The legality of the purchased goods, marked with identification means, can be checked using the "Electronic Mark. Business" mobile application. The application reads the Data Matrix digital code applied to the product packaging and provides the verification results. Depending on the product group, when scanning the marking code, information about the product and its current status is displayed. Confirmation of legality is the display of the product status "In circulation". A Belarusian business entity is entitled to circulate the purchased goods in the Republic of Belarus (the marking code takes the status value "Introduced into circulation in the Republic of Belarus"). In this case, the Russian Federation's marking system is assigned a flag for the introduction of goods into circulation in the Republic of Belarus, after receiving data on the sale through cash register equipment, the marking code status takes the value "Exited" due to "Retail sale".

For reference. A detailed user manual for the "Electronic Mark. Business" mobile application can be found at the link: https://datamark.bv/wp-content/uploads/mstrukcziva_polzovatelva_mp_biznes.pdf.

The "Electronic Mark. Business" application is designed for Belarusian business entities registered as participants of the state information system for marking goods with unified control marks or identification means "Electronic Mark" (available for download on Google Play, AppStore, AppGallery). It allows for the introduction into circulation in the Republic of Belarus of footwear, tires, and certain light industry goods with Russian-standard identification means applied. It also enables finding goods with specific identification means within a batch of goods upon scanning, and viewing product characteristics and the status of identification means.

Thus, when purchasing goods in the Russian Federation for cash, we recommend:

- In addition to the cash receipt, request a document from the seller containing the full name of the Belarusian individual entrepreneur, the name, and the quantity of goods;

- Verify the cash receipt;

- Before making the payment, request the seller to send the cash receipt in electronic form to the email address or phone number of the Belarusian business entity (if technically feasible).

- Ensure that the goods subject to marking are indeed marked by scanning them using the "Electronic Mark. Business" application, and that the cash receipt contains the "M" attribute.

4. On the application of benefits established by subparagraph 1.1-1 of paragraph 1 of Decree of the President of the Republic of Belarus No. 345 of 22.09.2017 "On the Development of Trade, Public Catering, and Household Services" (hereinafter - the Decree) by business entities.

From January 1, 2024, to December 31, 2028, individual entrepreneurs engaged in retail trade (in retail outlets, at market stalls, at fairs), public catering (in public catering facilities), or providing household services in rural areas are entitled to apply exemption from property tax; land tax; rent for land plots owned by the state, and a reduced income tax rate of 50%. Similar tax benefits may be applied by individual entrepreneurs providing household services and public catering services in small urban settlements.

The provisions of subparagraph 1.1-1 of the Decree apply to relations that arose from January 1, 2024.

The lists of settlements and territories of the Vitebsk region where tax benefits will apply are determined by the decision of the Vitebsk Regional Council of Deputies dated May 22, 2024, No. 26, which comes into force on July 1, 2024.

Thus, in the Vitebsk region, subject to other conditions and requirements established by the Decree, business entities can exercise their right to apply benefits from January 1, 2024, after July 1, 2024.

Benefits on income tax can be realized provided that separate accounting of income and expenses for activities within the scope of the Decree is maintained in the manner prescribed by law. Exemption from property taxes is granted for the capital structure (building, structure) and the land plot as a whole, regardless of the direction of use (non-use) of their parts.

Information about the benefit is reflected when filling out the tax return (calculation) for income tax.

5. On the use of payment terminals

Legal entities and individual entrepreneurs engaged in retail trade of motor vehicles, motorcycles, furs, antiques, itinerant trade, hostel activities, provision of catering delivery services, photocopying and scanning services, agro-ecotourism services, as well as in car rental without a driver, are obliged to have a payment terminal to enable the buyer to make a payment for the purchase using any payment instrument(s). At the same time, this obligation can be fulfilled not only by acquiring and using a payment terminal as such, but also by using software that allows accepting cashless payments.

Thus, scanning a QR code using a payment instrument in the form of a mobile application installed on the buyer's mobile device, when making a payment for goods sold, works performed, services rendered by the buyer, is accompanied by the formation of a payment instruction and the initiation of a payment with the actual use of a software and hardware tool. In this case, the buyer's mobile device with the mobile application installed on it essentially acts as a payment terminal.

6. Individual entrepreneurs engaged in irregular passenger road transport

From 01.11.2024, individual entrepreneurs – passenger road carriers in irregular service may carry out this type of activity only upon inclusion in the Register of passenger road transport in irregular service of the following information:

- regarding themselves as a road carrier engaged in irregular passenger road transport;

- about the vehicles (buses, passenger cars, taxis) used to provide services for irregular passenger road transport;

- about the drivers of vehicles performing irregular passenger road transport.

For such activities, individual entrepreneurs can involve no more than three individuals under employment contracts.

For reference. Decree of the President of the Republic of Belarus of 25.01.2024 No. 32 "On road passenger transportation" provides for the possibility of including the above information in the Register from August 1, 2024. In the period from 01.08.2024 to 31.10.2024, the state fee for including such information in the Register will not be charged.

In addition, from 01.11.2024, when organizing and managing the technological process of performing road passenger transportation in irregular service, the road carrier, the dispatcher of road passenger transportation in irregular service, the taxi dispatcher are obliged to:

- use in their activities information systems and resources located on the territory of the Republic of Belarus and registered in the State Register of Information Systems and the State Register of Information Resources, respectively;

- record and keep track of orders (completed and uncompleted), including those received using information systems and resources, in the form determined by the Council of Ministers of the Republic of Belarus, and store this information for 12 months;

- provide controlling (supervisory) bodies, other state bodies (organizations) for the purpose of performing their tasks with free access, including remote access, to the information systems and resources used in their activities upon their request, provide information from them by other means not prohibited by law, as well as access to information contained in the personal account of the road carrier;

- ensure the timely inclusion of information in the Register, making changes to it, as well as maintaining its relevance;

- ensure the execution of payments in accordance with the legislation on payment systems and payment services.

Road carriers are also obliged to ensure:

- timely inclusion of information in the Register, making changes to it, including information on the operation of vehicles and drivers, as well as maintaining its relevance;

- video recording of the performance of road passenger transport in irregular traffic by installing appropriate technical means in the vehicle cabins, as well as the storage and transfer of the obtained data in the manner established by the Council of Ministers;

- placement in the vehicle cabins of information about the presence of technical means that carry out video recording of the performance of road passenger transport in irregular traffic.

From 01.11.2024, transport activities and driver activities in the field of road passenger transport in irregular traffic will be illegal and prohibited without including the above information in the Register, as well as during the period of suspension of information in the Register. In addition, it will also be prohibited to carry out such transportation using information systems and resources not located on the territory of the Republic of Belarus and (or) not registered in state registers.

For reference. In accordance with Part 3 of Article 13.3 of the Code of Administrative Offenses of the Republic of Belarus, carrying out entrepreneurial activity when, in accordance with legislative acts, such activity is illegal and (or) prohibited, entails a fine with confiscation of up to 100% of the income received as a result of such activity, tools and means of committing an administrative offense, or without confiscation. The fine is:

- from 20 to 50 base units (for an individual),

- from 20 to 200 base units (for an individual entrepreneur).

When carrying out such activities, individual entrepreneurs apply the general taxation procedure with payment of personal income tax.

The tax base for personal income tax is determined as the monetary expression of **income** subject to taxation, reduced by the amount of expenses provided for in Article 205 of the Tax Code of the Republic of Belarus, and by the amount of tax deductions (standard, social, property) applied sequentially in accordance with Articles 209-211 of the Tax Code.

The tax base for personal income tax is determined cumulatively based on the results of each reporting (tax) period, using income and expense accounting data. The generally established tax rate is 20%.

If an individual entrepreneur's income from entrepreneurial activities from the beginning of the calendar year (cumulatively) exceeds 500 thousand Belarusian rubles, then a rate of 30% will be applied to the entire amount of taxable income instead of 20%. In this case, entrepreneurial activity cannot be carried out as an individual entrepreneur from the next calendar year; registration as a legal entity is required to continue it.

The tax return (calculation) is submitted no later than the 20th day of the month following the expired reporting period (April 20 – for the 1st quarter, July 20 – for 6 months, October 20 – for 9 months, January 20 – for the year). The tax is paid no later than the 22nd day of the month of submission of the declaration (April 22, July 22, October 22, January 22).

7. Attention to Business Entities!

1. Activities of individual entrepreneurs in the industrial harvesting (purchase) of medicinal plant raw materials, wild berries, nuts and other fruits, mushrooms, and other wild products.

When purchasing berries, mushrooms, and other wild products from the population, individual entrepreneurs are obliged to draw up a purchase act for goods, raw materials, and materials, which must indicate the date, product name, quantity, price, amount, data of the seller and buyer (full name of the individual entrepreneur and the individual, and if necessary – passport data of the individual seller), as well as the signatures of the seller and buyer.

For reference. The form of the purchase act is established in Appendix 1 to the Instructions on the procedure for accounting for income and expenses, approved by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 30, 2019, No. 5.

At the same time, individual entrepreneurs applying the general taxation regime with income tax payment should remember about paying the fee for collectors (except for cases where the taxpayer has paid for secondary forest use or has been exempted from it).

2. On the modification of cash registers

From 01.07.2025, new requirements will be imposed on cash registers, established by:

- for cash registers, including those combined with taximeters, ticket printing machines, - by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the State Committee for Standardization of the Republic of Belarus dated 14.10.2022 No. 29/99

- for software cash registers, - by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated 29.03.2018 No. 10 (as amended by the Resolution dated 29.12.2022 No. 41).

Measures for the modification of cash registers are carried out in accordance with the Action Plan for the implementation of new requirements for cash registers for the withdrawal of marked goods from circulation, approved by the Minister of Taxes and Duties of the Republic of Belarus S.E. Nalivayko and the Chairman of the State Committee for Standardization of the Republic of Belarus V.B. Tataritsky dated February 6, 2023 No. 8-2-10/08018, No. 04-07/141:

- for business entities selling goods marked with unified control marks and identification means, the upgrade (replacement with new models of cash registers) must be carried out by 01.01.2025, and for business entities that do not have marked goods for sale - by 01.04.2025 (subparagraph 3.7 of paragraph 3 of the Plan)

- for users of software cash registers, the software (software cash registers) must be replaced by 01.01.2025 (subparagraph 3.9 of paragraph 3 of the Plan).

The cash register equipment currently used by business entities does not meet the new requirements. In this regard, organizations and individual entrepreneurs need to take measures to carry out the necessary work with cash register equipment (upgrade, replacement). If the equipment cannot be upgraded, it must be replaced.

Lists of models (modifications) of cash register systems (CRS) that can be modified and those that cannot be modified by applicants to comply with new requirements are posted on the website of the Ministry of Taxes and Duties in the section Tax Control/Control over the acceptance of payment means and the use of cash registers and other equipment (https://nalog.gov.by/tax_control/payment_control/). Schedules for submitting applications for changes to the relevant cash register equipment (separately for CRS and software cash registers) are also posted here.

3. Starting from 2024, individuals pay real estate tax, land tax, and transport tax as a single property tax.

Payment can be made:

- by bank details: Account No. BY97AKBB36029130100020000000 in JSC "ASB "Belarusbank" Minsk BIC AKVVBY2X. Payment code 03101.

beneficiary - Main Treasury Department of the Ministry of Finance of the Republic of Belarus for Vitebsk region, UNP 300594330;

actual beneficiary - Department for work with taxpayers for Miory district, UNP 301312008

- through ERIP: Taxes/ Vitebsk region/ Miory district/ ORP for Miory district/ Single property tax/ Individual's UNP

- through the Personal Account (login with username and password) via the "Pay" tab.

4. Rural areas subject to preferential taxation are defined

By the Decision of the Vitebsk Regional Council of Deputies No. 26 dated May 22, 2024, the Lists of rural areas and small urban settlements have been defined, where individual entrepreneurs engaged in trade, public catering, and household services can take advantage of the preferential tax regime regarding personal income tax, real estate tax, as well as land payments.

*The Decision comes into force on 07/01/2024.

5. Attention to individual entrepreneurs – ID card holders!

Individual entrepreneurs can work in the taxpayer's personal account and submit electronic documents (including tax returns) using an ID card without an additional attribute certificate. How this works can be found in the news section on the Ministry of Taxes and Duties website (https://nalog.gov.by/news/23423/).

Also, despite the obligation established by the Tax Code for individual entrepreneurs to submit tax returns electronically from 01.07.2024, the Ministry of Taxes and Duties has temporarily allowed such documents to be accepted after the established deadline and in paper form.

2. Issuance of payment documents for tax transfers to the budget.

From May 10, 2024, two new details must be indicated in payment documents for the payment of taxes, fees (duties), penalties, and other payments to the budget:

- actual payer (UNP and name); 

- actual beneficiary (UNP and name).

For taxpayers registered with the department for work with taxpayers in the Miory district, indicate the following in the payment instruction for payments:

- to the republican budget

beneficiary - Main Treasury Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, UNP 300594330;

actual beneficiary – department for work with taxpayers in the Miory district, UNP 301312008.

Account number BY97AKBB36029130100020000000 at JSC "ASB "Belarusbank" Minsk BIC AKVVB Y2X

- to the local budget: 

beneficiary - Main Treasury Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, UNP 300594330;

actual beneficiary - financial department of the Miory District Executive Committee, UNP 300069886. 

Account number BY94AKBB36003210000000000000 at JSC "ASB "Belarusbank" Minsk BIC AKVVB Y2X

Information on the details of accounts for crediting payments to the budget revenues is posted on the website of the Ministry of Finance of the Republic of Belarus in the section "Budget Execution", subsection "Budget Accounts from May 10, 2024".

1. The scope of using payment terminals will be expanded from July 1, 2025.

The obligation will arise for business entities when:

- carrying out itinerant trade;

- performing work (services) outside the permanent place of business;

- providing household services and carrying out retail trade in household service facilities.

- passenger road transport in irregular service (except for taxi services).

2. Use of cash register equipment in a taxi when passenger road transport is ordered and performed using an electronic information system (EIS) for cash.

Drivers of taxis are prohibited from transporting passengers with faulty, switched off (blocked) cash register equipment by the Rules of Passenger Road Transport. In accordance with the established procedure for using cash register equipment, the taxi driver, at the beginning of the working day (after opening the shift), performs an operation to register the cash received before the start of work (shift).

Consequently, the driver can only open a shift on switched-on cash register equipment that is installed and used in a taxi.

3. Determination of the amount of payment for passenger road transport by taxi, ordered and performed using an electronic information system (EIS) for cash

Through the EIS, a taxi dispatcher or carrier organizes and manages the technological process of passenger transportation by taxi (hereinafter referred to as transportation) using telecommunication facilities and the global computer network Internet. Payment for completed transportation by passengers may also be made through the EIS. The fare for transportation ordered using the EIS is established by contract and is determined by: boarding a taxi, per 1 km of paid mileage, and per 1 minute of travel.

Payment collection during transportation is carried out using a cash register combined with a taximeter, equipped with a tax authority control device, or a software cash register (hereinafter referred to as cash register equipment), except for cases where payment is made solely using bank payment card details through the EIS in non-cash form.

Due to the requirements of the Rules for the Road Transportation of Passengers, the fare determined by the EIS must be processed through the cash register equipment. The Rules also stipulate that a driver cannot demand from a passenger a payment exceeding the readings of the cash register combined with a taximeter, or exceeding the amount determined by the EIS.

Thus, if transportation is ordered through the EIS and the passenger pays for it in cash, such funds must be collected using cash register equipment in the amount determined by the EIS. The passenger is issued a payment document reflecting the cost of the trip as determined by the EIS. If the fare according to the cash register equipment readings is higher or lower than the fare determined by the EIS, the driver must apply a discount or surcharge (respectively) for the difference between the taximeter readings and the EIS fare. The passenger is issued a payment document indicating the taximeter fare and the amount of the applied discount (surcharge) to match the EIS fare.

4. On the provision of Russian-standard marking codes to Belarusian economic entities for marking light industry goods

In connection with the introduction of marking for certain light industry goods with identification means in the Russian Federation from 01.04.2024, RUP "Publishing House "Belblankavyyd" from 18.04.2024 provides (within the framework of information interaction with Operator-CRPT LLC) Russian-standard marking codes to Belarusian economic entities for marking such goods.

For reference. Marking with identification means on the territory of the Russian Federation has been introduced for light industry goods classified by the following codes of the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union: 4304 00 000 0, 6101, 6102, 6103, 6104, 6105, 6110, 6112 11 000 0, 6112 12 000 0, 6112 19 000 0, 6112 20 000 0, 6113 00 (for outerwear only), 6203, 6204, 6205, 6206, 6210 (for outerwear only), 6211 20 000 0, 6211 32, 6211 33, 6211 39 000 0, 6211 42, 6211 43, 6211 49 000, 6214, and 6215.

5. Electronic document flow: information mandatory for completion in transport and other documents confirming the movement of goods in mutual trade with other states, from 01.05.2024

Transport documents created by economic entities must contain the information provided for completion in the international consignment note "CMR" drawn up on paper. In addition, the following information is mandatory:

- international identification number of the economic entity - participant in the economic transaction (Global Location Number - (GLN)), assigned by the GS1 Belarus identification system;

- country code of the consignor;

- country code of the consignee.

Other documents must contain the information provided for completion in the paper-based commercial invoices, as well as the following information:

- GLN

- international identification number of the goods (Global Trade Item Number (GTIN);

- sender country code; sender country name;

- recipient country code; recipient country name.

6. Requirements for documents confirming the expenses of an individual entrepreneur (IE) when purchasing goods in retail trade:

- for goods intended for subsequent sale, payment documents generated by cash registers, with attached consignment notes or invoices (TTN-1, TN-2), are recognized as documents confirming the expenses incurred,

- for goods intended for personal use (including for use in the preparation of dishes intended for sale in public catering establishments), payment documents generated by cash registers, with attached sales receipts compiled by the seller of the goods and containing information about the transaction performed, are recognized as documents confirming the expenses incurred.

1. On the provision of information on personal income upon termination of activity.

The Ministry of Taxes and Levies Inspectorate for the Polotsk District informs tax agents that in the event of termination of the tax agent's activity in 2024, it must fulfill its obligation to provide information on personal income not only for the previous year but also for the elapsed period of the current year (until the moment of termination of its activity).

2. The Council of Ministers has determined the List of high-comfort vehicles

The list of such cars includes:

For owners of such vehicles registered with the traffic police, if no more than 3 years have passed since their year of manufacture, the transport tax should be paid based on a rate increased by 10 times.

3. On the tax rate on income of foreign organizations not carrying out activities in the Republic of Belarus through a permanent representative office, on dividends and equivalent income

From 01.04.2024 to 31.12.2026, the tax rate on income accrued (paid) to foreign organizations located in a state included in the List of foreign states committing unfriendly actions against Belarusian legal entities and (or) individuals, approved by the Resolution of the Council of Ministers of the Republic of Belarus of 06.04.2022 No. 209, is set at 25%.

Furthermore, from 01.06.2024 to 31.12.2026, the execution by the Republic of Belarus of international treaties on the avoidance of double taxation (hereinafter referred to as agreements) with states included in the said List is suspended, in terms of articles that regulate the taxation of dividends, interest, and income from the alienation of property.

Until 01.06.2024, the tax rate (benefits) may be applied to the specified income taking into account the provisions of the Agreements; from 01.06.2024, the new rate of 25% will be applied regardless of the provisions of the Agreements.

1. 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 personal income tax rate for individual entrepreneurs is provided for objects and income from sales.

The lists of settlements and territories where tax benefits will apply will be determined by regional Councils of Deputies.

2. 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 a deduction can be exercised not only by graduates who have been assigned (reassigned) to a place of work (service) but also by "fee-paying" graduates who have received full-time education at their own expense, either entirely or partially (when more than half of the study period was paid for with their own funds), and who have been directed at their request to workplaces remaining after the assignment.

The deduction for young specialists is provided for the period of mandatory work with an employer by assignment (reassignment) established by law, and the period of continuation of employment relations with them, but not 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.

3. Tax Declaration (Calculation) on Personal Income Tax for Individual Entrepreneurs (Notaries Operating in a Notary Office) - 2024

The form of the tax declaration has been revised. The changes are due to the application by individual entrepreneurs of an increased rate (30%) in case the income from entrepreneurial activities exceeds 500,000 Belarusian rubles cumulatively from the beginning of the calendar year in the current tax period.

4. A new Decree has regulated the taxation issues of individual entrepreneurs who collected milk from the public for Belarusian processing enterprises for past periods.

Individual entrepreneurs who applied the simplified taxation system (STS) in 2018-2021 have the right to recalculate the calculated tax amount based on the amount of income from milk sales, reduced by the amount of expenses for its purchase from the public. For each tax period subject to recalculation, amendments (clarifications) must be made to the tax declarations for the STS tax.

In this case, the crediting (return) of overpaid tax is carried out in full, regardless of the expiration of the five-year period from the date of payment.

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 Guidelines for filling in the forms of state statistical observations of statistical indicators on labor, approved by the Resolution of the National Statistical Committee of the Republic of Belarus dated 20.01.2020 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 accuracy to two decimal places) and is determined as the sum of:

- the nominal number of employees 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 work performed 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 engaged in the sale of goods in a retail facility with a retail area of 200 square meters or more are required to:

- use cash registers that provide differentiated accounting of data on goods and read and transmit to the cash register control system (hereinafter – SKKO) information about the international product identification number GTIN of the sold goods.

Differentiated accounting of data on goods sold, subject to commodity numbering and bar coding, is carried out from 10.03.2023 using GTIN, applied to the product (label, packaging) in the form of machine-readable symbols (bar 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 territory of the Republic of Belarus and intended for trade by them in the territory of the Republic of Belarus, to which the application of barcode identification codes is technically possible, are subject to mandatory marking with barcode identification codes. Regarding goods imported into the territory of the Republic of Belarus, the issue of the presence of GTINs 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 information about which is absent in the information system "Database of electronic passports of goods" (hereinafter - ePASS), one should 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 GTINs, 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 cooperatives located in rural areas and duty-free shops.

The use by business entities of cash register equipment that does not ensure differentiated accounting entails administrative liability, providing for a fine in the amount of: for an official of a business entity - up to 50 base units; for an individual entrepreneur - up to 100 base units; for a legal entity - up to 200 base 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, individual entrepreneurs selling goods subject to marking with identification means and unified control marks will be required to ensure differentiated accounting of data on goods sold, regardless of the size of the retail outlet's trading area. 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, purchase (upgrade) cash register equipment that ensures differentiated accounting of data on goods and the sale of marked goods.

- inform suppliers of goods about the need to supply goods with applied GTINs.

It should be taken into account that if goods are purchased without applied GTINs, trade entities must contact the GS1 Belarus Association for Automatic Identification to independently obtain and apply GTINs to the goods sold.

- when selling goods, 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 ability to extract GTIN from the scanned marking code, such cash register equipment may implement the ability to transfer the extracted GTIN to the SKKO without the need for additional scanning of such a number. If such functionality is implemented 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 evaluating 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.

1. For individual entrepreneurs – payers of personal income tax – on the main changes in tax legislation.

From January 1, 2024, individual entrepreneurs are excluded from the number of payers of value added tax on turnover from the sale of goods (works, services), property rights.

From January 1, 2024, for individual entrepreneurs – payers of personal income tax (hereinafter referred to as income tax) – when determining the tax base for income tax, income from the sale of goods (works, services), property rights are taken into account only on a cash basis.

For individual entrepreneurs – payers of income tax, a rate of 30 percent is introduced – in case the amount of income exceeds the threshold of 500.0 thousand rubles. This rate will apply to all income received from entrepreneurial activities from the beginning of the calendar year in which the excess occurred.

An individual entrepreneur whose total gross revenue from entrepreneurial activities cumulatively exceeds 500,000 rubles during a calendar year is not entitled to engage in entrepreneurial activities without forming a legal entity from January 1 of the calendar year following the year in which such excess occurred. In case of exceeding this limit in 2024, it is possible to continue activities as an individual entrepreneur only until the end of 2024. And from 01.01.2025, such a citizen must register a legal entity to continue activities. Further activities without forming a legal entity are prohibited.

From 01.07.2024, all individual entrepreneurs are obliged to submit tax declarations (calculations) in the established formats in the form of an electronic document.

2. For individual entrepreneurs – on tax deductions.

The Tax Code has increased the amount of taxable income, reduced by the amount of expenses provided for by Art. 205 of the Tax Code, for a calendar quarter, for the purposes of applying the standard tax deduction established by sub. 1.1 Art. 209 of the Tax Code by individual entrepreneurs, notaries who do not have a primary place of work (service, study). In 2023, this limit was 2835 rubles, and from 2024 it is set at 3167 rubles.

The amounts of standard tax deductions have also been increased. For example, the deduction for oneself from 2024 is 174 rubles per month, for a child under 18 years of age, each dependent - 51 rubles per month; and for parents with 2 or more children under 18 years of age or disabled children under 18 years of age - 97 rubles per month for each child.

Regarding social tax deductions, as well as the property tax deduction specified in sub. 1.1 Art. 211 of the Tax Code, the condition of an individual entrepreneur, notary not having a primary place of work (service, study) has been excluded. And

Individual entrepreneurs whose gross revenue on an accumulating basis during 2024 exceeds 500,000 rubles (inclusive) will be required to establish a legal entity from 01.01.2025. Entrepreneurial activity carried out in violation of the requirements of this norm is prohibited.

From 01.07.2024, all individual entrepreneurs must submit tax declarations (calculations) in the established formats in the form of an electronic document.

The rates of the single tax for individual entrepreneurs have been increased, with the new rates applying to the calculation of the tax from February 2024.

The list of goods that individual entrepreneurs on a single tax system cannot trade in retail has been supplemented with the following goods: liquids for electronic smoking systems, non-tobacco nicotine-containing products, electronic smoking systems, systems for tobacco consumption.

The list of services (works) that individual entrepreneurs - single taxpayers are not entitled to carry out has been supplemented with the following type of activity: snow and ice removal from territories.

Gross revenue for calculating the excess of 40 times the amount of the single tax is accounted for on an accrual basis, as before.

4. Submission of information on income of individuals by tax agents

In connection with amendments to the Tax Code, the list of income of individuals, in respect of which the tax agent does not provide information to the tax authority, has been supplemented with the following items:

- income paid to members of electoral commissions, referendum commissions, commissions for voting on the recall of a deputy;

- income in kind, exempt from income tax within the limits established by paragraph 3 of part 1 of Article 208 of the Tax Code (in 2023 - 186 rubles);

- income in the form of prizes and (or) gifts received in kind by winners, prize-winners, participants of regional, district, republican competitions, reviews, contests, fair-festivals, projects and other similar events, exempt from income tax in accordance with paragraphs 28-1 of Article 208 of the Tax Code.

Such information is not submitted for income for 2023 (by the deadline of April 1, 2024!).

5. Calculation and payment of value added tax (VAT) in 2024 by individual entrepreneurs (IE).

From 01.01.2024, individual entrepreneurs are excluded from the list of VAT payers when selling goods (works, services), property rights in the territory of the Republic of Belarus. The obligation remains in respect of:

- import VAT,

- VAT calculated when acquiring goods (works, services), property rights in the territory of the Republic of Belarus from foreign organizations and individual entrepreneurs not registered with the tax authorities of the Republic of Belarus,

- excess VAT shown in electronic invoices and primary accounting documents.

Additionally, individual entrepreneurs (IEs) who are VAT payers in 2023, and for whom the moment of actual realization (MAR) was determined by the payment principle, having shipped goods (completed works, provided services, realized property rights) in 2023 but not having received payment for them, must calculate VAT in 2024 upon receipt of payment, but no later than 60 days from the date of shipment. The sales transaction is reflected in the VAT return no later than the 20th day of the month following the expired reporting period* (month or quarter) to which the MAR falls. An electronic invoice is issued no later than the 10th day of the month following the month to which the payment date or the 60th day from the shipment date falls.

*Please note that for the 2023 return, a mark should be made regarding the choice of the reporting period (if no mark is made, the reporting period will be a month by default; if a mark is made, it will be a quarter).

In case of export shipment made in 2023, VAT should also be calculated at a rate of 0% (or 20% (10%) in the absence of documents confirming the 0% rate, after 180 days) similarly, taking into account the MAR date.

When calculating VAT in 2024, IEs have the right to deduct only for goods (works, services) acquired before 01.01.2024, but for which VAT amounts are recognized as deductible in 2024.

1. Attention to tax agents submitting information on individuals' income

Information on individuals' income for 2023 can be entered and submitted using the relevant functionality in the Taxpayer's Personal Account (PA). Information can be entered manually in the PA or by uploading information generated in accounting software. After entry ("uploading"), the information is sent to the Ministry of Taxes and Levies Portal.

Important! The functionality is available for use only with an electronic digital signature (EDS). After registering in the PA with an EDS, the tax agent must select the "Tax Agent's Cabinet" option.

Please note: to test the functionality, information entered and submitted before 31.12.2023 is accepted in test mode; it will be deleted on 01.01.2024.

Tax agents without an electronic digital signature (EDS) will submit information to the tax authority at their place of registration in the form of a file (json format) on an electronic medium, according to the form established in Appendix 9 to the Resolution of the Ministry of Taxes and Duties of November 15, 2021 No. 35.

Currently, this method of submitting information is being refined and is therefore unavailable, including for testing.

Additional information is posted on the official website of the Ministry of Taxes and Duties in the section "Current/Submission by Tax Agent of Information on Income of Individuals for 2023".

2. How to switch from the Personal Account of an Individual to the Personal Account of an Individual Entrepreneur?

1. Load the main page nalog.gov.by

2. Click on the taxpayer's Personal Account window

3. Select login and password entry

4. In the fields that open, enter the identification data of the individual

5. If the taxpayer has two UNPs – for an individual and an individual entrepreneur, by clicking on the indicator (▼ icon in the top line), you can select the desired UNP

6. Use the functionality located on the left side of the page. It should be noted that this functionality is limited compared to an EDS user: for example, the ability to submit a tax return is not provided for.

3. Improvement of the procedure for accepting payment instruments by automatic electronic devices, vending machines

From 01.07.2025, the issue of accepting payment instruments by vending machines in both cash and cashless forms, as well as the use of a software cash register in them, will be regulated.

If the vending machine used provides for the acceptance of both cash payments and non-cash payments, then such a vending machine must be equipped with a cash register with a fiscal data recorder (SKNO), or have a software-based cash register installed (located on the user's device), or ensure interaction with a software-based cash register located in the data processing center of software-based cash register system operators. If the vending machine accepts only cash, then, in addition to the specified equipment options, it is possible to connect it directly to the control system (with an installed SKNO).

When selling goods subject to marking (for example, lemonades in packaging with a capacity of more than 0.25 liters, ice cream), the built-in cash register equipment must ensure:

- reading and transmission of the marking code and a unique sequence of characters in machine-readable form, presented as a two-dimensional DataMatrix barcode, including variable information, such as the series and number of the unified control mark applied to each unit of goods subject to marking, as well as the transmission of information;

- differentiated accounting of data on goods sold

Automatic electronic device, vending machine - an electronic-mechanical or electronic automatic device that has the functions of automatic sale (dispensing goods, performing work, providing services without the involvement of a seller), equipped with one or more devices for accepting cash.

4. Control on the Electronic Invoice Portal (ESCHsF)

Data from ESCHsF should be checked and analyzed in the following sections:

- "Preliminary Control": intended for reconciling the data indicated in the ESCHsF with the indicators of tax accounting, which are expected to be included in the VAT tax return (calculation) (for timely detection and elimination of discrepancies to avoid deviations during desk audits conducted by tax authorities);

- "Deal Monitoring": intended for viewing e-invoices (ESChF) that have been submitted to the Portal (to verify the upload of issued outgoing e-invoices) or received within a specified period (day, month, quarter, etc.) from counterparties (to verify the upload of signed incoming e-invoices);

- "Reports and Analytics": intended for detailed analysis of data from e-invoices (for generating a specified volume of information based on data from issued and received e-invoices). Here you can view a general list of issued and received e-invoices for a specific period.

5. Voluntary – Mandatory: For self-control purposes, the "Preliminary Control" service is available on the Electronic Invoice (ESChF) Portal.

Frequently, the reason for errors in Value Added Tax (VAT) returns is the inconsistency with the data of the ESChF Portal. To avoid or at least minimize the probability of unjustified discrepancies, as well as incorrect completion of e-invoices, which can be a source of such discrepancies, taxpayers should independently reconcile the data of the ESChF Portal and the indicators of the VAT return.

Simple actions will allow timely correction of errors made, and thus prevent possible consequences in the form of administrative responsibility or underpayment of taxes.

When launching preliminary control before submitting a return, a reconciliation of data from e-invoices for the reporting period from the beginning of the year with the indicators of the previously submitted return for the previous reporting period occurs. If the deviation equals the indicators of the current period added to the previous return, then everything is correct. If there are no deviations or they are not equal to the above indicators, then an analysis and adjustment of either the e-invoices, or the amounts in the pre-calculated return, or both sets of data are required.

Launching preliminary control in the Personal Account: In the "Preliminary Control" / "Create Preliminary Control" subsection of the menu, select "Launch Preliminary Control". Select the "launch" action after specifying the launch parameters (selected reporting period month or quarter).

To view the list of participants in the ECF verification, when launching the control, select one of the following options in the verification results save filter: either "calculation of preliminary control indicators, formation of details in transaction monitoring" or "calculation of preliminary control indicators, formation of details in transaction monitoring, including for CCs that worked without deviations".

After the informational message "Preliminary control successfully created" appears, the "Completed Verifications" page will open, where, after generating a report using one of the available templates via the launch button, you can view the detected deviations (the difference between the VAT declaration indicators and the data from the AIS "Invoice Accounting"). The report includes data for the control rules for which discrepancies were found. If no deviations are found, the report will be empty.

Preliminary control on the ECF Portal can be launched an unlimited number of times. In this case, the latest submitted VAT declaration within the selected period is always selected for comparing the VAT declaration values with the ECF data in the service.

For reference. The preliminary control instructions are posted on the ECF Portal in the "Guides and Instructions" section.

To work in the current mode of the Portal, upon each login, you should "refresh" by pressing the F5 key or the Ctrl + F5 key combination.

On the use of cash registers in the organization and

provision of catering services in educational institutions

Business entities organizing catering services in educational institutions need to consider the following:

- The acceptance of payment instruments in facilities located in general secondary education institutions, vocational-technical education institutions, special general secondary schools (special boarding schools), secondary schools - Olympic reserve schools, specialized educational and sports institutions is carried out using cash registers (cash registers, software cash registers). The installation of card payment terminals in such facilities is not mandatory, but not prohibited either.

In other catering facilities located in capital structures (buildings and structures), organizations and individual entrepreneurs are obliged to install and use payment terminals. For example, this applies to "university" canteens.

- from 01.07.2025, it is prohibited to use cash registers that do not meet the new requirements defined by the Ministry of Taxes and Duties and the State Committee for Standardization. Organizations and individual entrepreneurs must upgrade their cash registers or purchase new ones by this date. Lists of models suitable and unsuitable for upgrading have already been determined and are posted on the main page of the Ministry of Taxes and Duties website in the "News" section.

- the acceptance of payment instruments without the use of cash registers will result in a fine of up to 30 basic units (BU) for an individual entrepreneur - up to 50 BU, and for a legal entity - up to 100 BU (Art. 13.14 of the Code of Administrative Offenses). Violation of the procedure for using cash registers, or the absence thereof, will result in a fine of up to 50 BU for an individual entrepreneur - up to 100 BU, and for a legal entity - up to 200 BU (para. 1, Art. 13.15 of the Code of Administrative Offenses).

1. Improving the procedure for accepting payment instruments: when planning your business, take care in advance to comply with the new requirements

From July 1, 2025, the use of cash registers and card payment terminals by business entities will be mandatory when:

- carrying out door-to-door sales,

- providing services (selling goods) on trains,

- providing services at home (carrying out trade with home delivery of goods) by postal and telecommunication operators, mobile teams of consumer services and utility organizations,

- performance of works (services) outside the permanent place of business in rural areas,

- provision of household services (retail trade in consumer services facilities) in facilities located in rural settlements, with no more than one employee (one person per shift for services).

Instead of a card payment terminal, it is allowed to use, among other things, software that allows accepting cashless payments (e.g., the "Oplati" application, other banking software).

2. On the introduction of marking of certain goods in the Russian Federation from 01.10.2023

In the territory of Russia, the marking of non-alcoholic beverages with identification means is being introduced in stages. From 01.12.2023, certain types of non-alcoholic beverages, including those with juice, packaged in glass or polymer consumer packaging (EAEU TN VED codes 2202 10 000 0, 2202 99 180 0, 2206 00 590 1, 2206 00 590 9, 2206 00 890 1) are subject to marking.

 The next stages are 01.03.2024 and 01.06.2024, after which all types of non-alcoholic beverages, including juices, will be subject to marking in the Russian Federation.

To obtain Russian-style marking codes, Belarusian exporters need to contact Russian buyers of the specified products in advance.

3. List of individual incomes for which tax agents do not provide information to tax authorities for 2023:

- income in the form of winnings (returned unused bets);

- income related to state secrets, banking secrecy;

- income of individual entrepreneurs, notaries from entrepreneurial, notarial activities, as well as loans and credits issued to them;

- income from the sale of crop production grown by an individual (close relative or in-law) on a land plot located in the territory of the Republic of Belarus;

- on income from the collection and sale of medicinal plant raw materials and wild-growing products by collectors (purchasing entities) of such products;

- on income from the sale of recyclable materials;

- on microloans provided by organizations engaged in microfinance activities;

- on commercial loans;

- on loans through online lending services;

- on loans issued by banks;

- on all types of compensation provided for by law (except for monetary compensation for unused annual leave, severance pay in connection with termination of the employment contract), which are exempt from income tax

- on income paid (provided in kind) to members of trade union organizations (their close relatives), which are exempt from income tax;

- on income paid (provided in kind) to military personnel - members of public associations (their close relatives), which are exempt from income tax.

1. When the tax authority will make claims to your accounts

Taxes and penalties are recovered from the funds in the account, electronic money in the electronic wallet of the taxpayer (other obligated person) if:

• the tax obligation has not been fulfilled or has been improperly fulfilled within the established period;
• penalties have not been paid (paid incompletely) to the budget.

The decision to recover tax and penalties from funds in the account, electronic money in electronic wallets is made by the head of the tax authority or his deputy and is sent to the AIS IDO with an attached payment order.

2. Electronic service to assist the taxpayer

The website of the Ministry of Taxes and Duties of the Republic of Belarus provides a service for searching for information from the State Register of Taxpayers (GRР).

A legal entity or individual entrepreneur can be searched either by the taxpayer identification number (UNP) or by a fragment of the name. The search result will display the following taxpayer details from the GRD: UNP, full and short name, code and name of the tax inspection authority, date of registration, taxpayer status (active, in liquidation, liquidated), date of status change, and an indication of whether the taxpayer has been inactive for more than 12 months.

An individual can be searched by their UNP, identity document number, or personal number. The search result will display the UNP, full name, and the code of the tax inspection authority where the individual is registered.

3. On the submission of information on income of individuals for 2023 by tax agents

On the website of the Ministry of Taxes and Duties, in the "Current" section, the service "Submission of information on income of individuals for 2023 by tax agents" (https://nalog.gov.by/individuals_income_2023/) is available, where you can find information on who should submit the information, its content, deadlines and frequency of submission, and the procedure for its formation and submission to the tax authority (with active links that can be used to form and submit the information).

Please note that no later than April 1, 2024, each tax agent must submit information on income paid by them to individuals to the tax authority.

4. If a land plot is leased, rent is paid, not land tax

The amount of annual rent for a land plot in accordance with the requirements of Decree of the President of the Republic of Belarus of 12.05.2020 No. 160 "On Rent for Land Plots Owned by the State" is determined by the local executive committee, the administration of the free economic zone. Thus, the amount of rent payable is indicated in the land plot lease agreement. The payment amount is also posted in the ERIP payment system, through which it can be paid. Unlike other property taxes, notices for payment of rent for land plots are not sent by the tax authorities.

The deadline for paying rent for 2022 is no later than November 15, 2023.

Paid rent amounts are included by individual entrepreneurs in the costs of production and sale of goods (works, services), property rights.

1. On the use of cash registers

The acceptance of cash when carrying out retail trade in both food and non-food products, including at fairs and market stalls, is carried out using cash registers!

Business entities using cash registers are granted the right, with the consent of the buyer (consumer), to generate and issue a purchase receipt electronically (without a paper duplicate). The buyer's consent (including verbal consent) to issue an electronic receipt must be obtained before the funds are accepted.

Please note: from 01.07.2025, it is prohibited to use cash registers that do not meet the requirements established by the Ministry of Taxes and Duties and the State Committee for Standardization. Organizations and individual entrepreneurs must upgrade their cash registers or purchase new ones by this date. Lists of models that can and cannot be upgraded have already been determined and posted on 08.01.2023 on the main page of the Ministry of Taxes and Duties website in the "News" section (https://www.nalog.gov.by/news/19389/).

2. On the issuance of a payment document in electronic form (electronic receipt)

The amounts of payment for goods (works, services) received from the buyer by an organization or individual entrepreneur using cash registers are formalized by a payment document generated by that cash register. With the buyer's consent, the buyer is issued a payment document in electronic form only. If the buyer does not express consent to receive the payment document in electronic form only, the cashier is obliged to ensure the automatic printing of the payment document on the receipt tape and its transfer to the buyer.

It is not allowed for a business entity to issue only an "electronic receipt" to the buyer without their consent, containing the informational message "If you want to receive a paper receipt, ask the cashier for it" (or similar), as such entries are not normatively justified and do not exempt the person who did not issue the receipt in the manner prescribed by law from liability.

For violation of the procedure for issuing a payment document to the buyer (consumer), administrative responsibility is provided in the form of a fine of up to 50 basic units (BU), for individual entrepreneurs - up to 100 BU, and for legal entities - up to 200 BU (Part 1 of Article 13.15 of the Code of Administrative Offenses).

3. On the introduction of marking for certain goods in the Russian Federation from 01.10.2023

On the territory of Russia, from 01.10.2023, marking with identification means is introduced for:

- Disinfectors - air purifiers (including equipment, bactericidal units and recirculators used for filtering and purifying air in premises) – EAEU TN VED codes 8421 39 200 8, 8421 39 800 6, 8539 49 000 0, 9018 20 000 0

- Orthopedic footwear and corrective inserts for orthopedic footwear (including insoles, half-insoles) – EAEU TN VED code 9021 10 100 0

- Hygiene products and antiseptics – EAEU TN VED codes 3304 99 000 0, 3808 94 800 0

- dietary supplements – EAEU TN VED codes 1204 00 900 0, 1208 90 000 0, 1210 20 900 0, 1212 21 000 0, 1302 19 900 0, 1504 10 100 0, 1504 20 900 0, 1515 11 000 0, 1515 19 900 0, 1515 90 690 0, 1515 90 890 0, 1516 10 900 0, 1517 90 990 0, 1602 90 990 9, 1702 30 500 0, 1702 40 900 0, 1702 60 950 0, 1702 90 950 0, 1704 90 550 0, 1704 90 710 0, 1704 90 820 0, 1806 31 000 0, 1806 32, 1806 90 700 0, 1806 90 900 0, 1904 10 900 0, 2101 12 920 1, 2106 10 800 0, 2106 90 580 0, 2106 90 930 0, 2106 90 980 1, 2106 90 980 3, 2106 90 980 8, 2202 99 180 0, 2922 41 000 0, 2922 42 000 0, 2923 20 000 0, 2923 90 000 9, 2936, 3001 20, 3002 49 000 1, 3002 90 300 0, 3002 90 800 0

- wheelchairs – EAEU TN VED codes 8713 10 000 0, 8713 90 000 0.

Belarusian exporters of the specified goods to the Russian Federation should contact their Russian counterparties in advance to obtain Russian-standard marking codes.

The Inspectorate of the Ministry of Taxes and Levies for the Polotsk District draws the attention of legal entities and individual entrepreneurs using cash registers.

In accordance with paragraphs 151 and 23 of the Regulation on the Use of Cash Registers and Other Equipment when Accepting Payment Instruments, approved by the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16 (Regulation No. 924/16), in order to ensure consumers' rights to receive a payment document in electronic form instead of a paper receipt, with the buyer's (consumer's) consent, a legal entity or individual entrepreneur using a cash register shall generate and issue a payment document to the buyer (consumer) only in electronic form. If the buyer does not express consent to receive the payment document

only in electronic form, the cashier is obliged to ensure the automatic printing of the payment document and issue a paper receipt to the buyer.

Issuance to the buyer (consumer) at the retail outlet of another document generated by cash register equipment, containing the informational message "If you want to receive a paper receipt, ask the cashier for it" or other similar information without their consent to receive the document only in electronic form instead of a payment document, contradicts the requirements of paragraph 4 of Regulation No. 924/16 and, accordingly, is not allowed.

For violation of the procedure for using cash register equipment, which consists in violating the procedure for issuing a payment document to the buyer (consumer), the Republic of Belarus on administrative offenses and entails a fine of up to fifty basic units, for an individual entrepreneur - up to one hundred basic units, and for a legal entity - up to two hundred basic units.

1. Models of cash registers subject to and not subject to modification

       The Ministry of Taxes and Duties of the Republic of Belarus has published lists of models of cash registers, including those combined with taximeters and ticket printing machines (hereinafter referred to as CRs), which can and cannot be modified to comply with the new requirements for CRs, defined in the resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the State Committee for Standardization of the Republic of Belarus dated 14.10.2022 No. 29/99 "On the requirements for cash registers, including those combined with taximeters and ticket printing machines," and which business entities are obliged to use from July 1, 2025.

       The lists can be found at: (https://nalog.gov.by/news/19389/).

  2.  On classifying organizations and individual entrepreneurs as inactive taxpayers.

 The Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated 15.05.2023 No. 19 "On classifying organizations and individual entrepreneurs as inactive taxpayers" defines the procedure for classifying business entities as "inactive taxpayer".

The specified category will include taxpayers who have not submitted tax declarations (calculations) for taxes:

- for the first reporting period of the current tax period, or if the indicators in the submitted tax declarations (calculations) for such period are zero;

- for the next reporting period of the current tax period, or if the indicators in the submitted tax declarations (calculations) for this period are zero or equal to all indicators of tax declarations (calculations) for the reporting period preceding this reporting period.

1. Property taxes of individuals (including individual entrepreneurs): transport tax

The transport tax is calculated by the tax authority based on the presence of vehicles registered with the traffic police.

For vehicles under a lease agreement, the taxpayer is the lessee.

The rate of the transport tax is determined:

- depending on the permissible maximum mass - for passenger cars or trucks, trailers,

- depending on the seating capacity - for buses,

- per unit - for trailer caravans, motorcycles, tractor units, and other vehicles registered with the traffic police (e.g., mopeds).

Reduced rates may be applied only if the vehicle owner has a valid driver's license for the corresponding vehicle category (exception: for other vehicles, a license of any category is acceptable).

The tax is calculated taking into account the actual period of vehicle ownership (the annual rate is distributed proportionally to the months of ownership) and benefits (if documents (information) confirming the right to benefits are available).

2. Property taxes of individuals (including individual entrepreneurs): land tax

Land tax is calculated by the tax authority based on the cadastral value of the land plot and the tax rate. In some cases, the area of the plot is taken as the taxable base (e.g., for lands of forest and water funds, for agricultural lands, for plots whose cadastral value is below the threshold for a certain category of land). Tax rates are differentiated depending on the categories of land.

Information on the cadastral value for calculating land tax can be found on the website of the National Cadastral Agency (http://vl.nca.by) under the "Land Tax Base" tab. You can search, for example, by the cadastral number of the land plot, address, name of the gardening partnership, or by rural settlement and territory outside settlements.

Individuals must pay land tax for land plots not returned in due time in accordance with the legislation, as well as for illegally occupied land plots. However, payment of tax does not legitimize the rights to these plots.

The tax is calculated taking into account the period of actual ownership of the object (the annual rate is distributed proportionally to the months) and benefits (if there are documents (information) confirming the right to benefits).

Please note that in accordance with the norms of the Land Code of the Republic of Belarus, non-payment of land tax after two tax periods (two years) is grounds for termination of rights to the land plot. At the same time, termination of rights does not exempt from paying land tax for the period of use.

3. Property taxes of individuals (including individual entrepreneurs): real estate tax

 Real estate tax is calculated by the tax authority based on the value of the object, which is determined as the product of the area of this object and the estimated cost* of one square meter of a typical building. If the object does not have a characteristic such as area, its length and the estimated cost* of one meter of a typical building are taken as the basis.

*The estimated cost is differentiated by the type of property and its location and is determined in Annex 32 to the Tax Code.

If an individual has provided a conclusion on the independent assessment of the market value of the property, determined at the prices as of January 1 of the year for which the tax is calculated, the tax authority shall calculate the payment based on this value.

It should be noted that the market value determined as of January 1 of the current year is not indexed and is not applied in subsequent periods. That is, in order for the tax to be calculated annually based on market value, an appraisal is required for each January 1.

For real estate objects whose rights are not registered with the Bureau of Technical Inventory (BTI), and for which information on the area is missing, the real estate tax will be calculated at fixed rates, differentiated by the type of property and its location, established in Annex 33 to the Tax Code.

The tax is calculated taking into account the period of actual ownership of the property (the annual rate is distributed proportionally by months) and benefits (if there are documents (information) confirming the right to benefits).

For real estate transferred to organizations for lease (use), the tax is calculated and paid by the lessee organization.

4. Property taxes of individuals (including individual entrepreneurs): payment procedure

The tax authority shall send a single notice for the payment of real estate tax, land tax, and transport tax for all properties no later than 01.09.2023. Taxpayers registered in the Personal Account on the Ministry of Taxes and Duties portal will receive the notice only in electronic form; taxpayers who are not portal users will receive it by mail.

If the notice has not been received (within a reasonable period) despite having properties, or if you have questions about the calculated taxes, you should contact the tax authority:

- at the location of the real estate and land plot – for real estate tax and land tax,

- at the place of residence (place of registration) – for transport tax.

We remind you that in 2023, we pay the full amount of the transport tax calculated for 2022, and for land tax and property tax, we pay the remaining payments (50%) if an advance payment was made in 2022, or pay the full amount if no advance payment was made.

The deadline for paying property taxes is 15.11.2023, but you can also pay in advance.

Taxes can be paid early or in installments. The main thing is that the entire amount must be credited to the budget no later than November 15. For those who have a personal account on the tax authorities' portal, notifications are sent there. Notifications are sent by mail to those who do not use the portal. The deadline for sending notifications is September 1, 2023.

Payment can be made through ERIP, or at bank branches, or at the post office.

The amounts of rent for land plots are not included in the notification; to pay them, you need to refer to the lease agreement! The deadline for payment of this amount for 2022 is also no later than 15.11.2023 (in full).

5. Methods of summoning individuals to the tax authority within the framework of an administrative process

To participate in an administrative process, an individual participant can be summoned to the tax authority (Art. 11.6 of the Code of Administrative Offenses):

- by a summons handed over to the *individual* against receipt, and in case of their temporary absence - to an *adult family member*, the *employer* with whom this person is in an employment relationship, the *administration of the educational institution* where they are studying;

- by electronic or other means of communication, including the Internet *(e.g., SMS notification, telephone message, message via messengers (Viber, Telegram), etc.).*

The person who received the summons must notify the body conducting the administrative process about any valid reasons preventing their appearance by the appointed deadline.

In case of failure to appear upon summons without a valid reason, an individual subject to administrative proceedings, their legal representative, the victim (an individual), or a witness may be brought in by order of an official of the body conducting administrative proceedings. In addition, for evading appearance without valid reasons, administrative liability is provided in the form of a fine of up to thirty base units (Article 25.6 of the Code of Administrative Offences).

6. On the creation of electronic messages when selling goods subject to traceability outside the Republic of Belarus

Economic entities, when carrying out operations related to the circulation of goods included in the list of goods whose circulation information is subject to traceability, are obliged to use electronic consignment notes.

For reference: electronic consignment notes include electronic messages created by the consignor when shipping goods to foreign economic entities.

At the same time, for international road transport of goods using electronic messages, the creation of paper consignment notes is required.

Thus, the primary accounting document confirming the fact of a business transaction when carrying out cross-border trade in goods will be a paper consignment note created together with an electronic message.

7. On the creation of electronic messages when selling goods subject to traceability outside the Republic of Belarus

Cross-border trade in goods is accompanied by a paper consignment note (TN) and an electronic message created together with it. The unit of measurement for cost indicators indicated in the electronic message is the Belarusian ruble. Consequently, when selling goods subject to traceability outside of Belarus, economic entities are obliged to create an electronic message indicating the cost, the amount of VAT, and the total amount including VAT in Belarusian rubles.

In case the purchase and sale agreement specifies amounts in foreign currency, the foreign currency shall be converted into Belarusian rubles at the official exchange rate of the National Bank of the Republic of Belarus as of the date of the transaction. The consignment note may indicate the cost, the amount of VAT, and the total amount including VAT in the foreign currency specified in the purchase and sale agreement. In this case, electronic messages must contain the information and details established for their format, including the information specified in the form of the consignment note. For the purpose of identifying information in the electronic message with the cost indicators of the consignment note, this information should be indicated in the "Additional consignment note fields" subsection.

1. And again about the salary that does not exist

Another cry for help from people who have been deceived by an employer who promised to pay for the work performed handsomely "off the books" but "forgot" about his promise, forces us to remind you again and again: "By agreeing to a salary "in an envelope," you (voluntarily!) condemn yourself to a life without rules and deprive yourself of protection, whether social or material." Your verbal agreements are unlikely to be a weighty argument in defending your rights to payment for your labor.

We strongly recommend choosing official relations: it will be calm for you, and the budget will be "pleased."

And we want to remind the employer that if the controlling body establishes facts of payment of income withdrawn from taxation, the income tax will be paid not by the recipient of the income, but by you, and at a rate of 26% (instead of the generally accepted 13%).

Live wisely! Work honestly!

2. If an individual entrepreneur has not been operating for 2 years or more

The Ministry of Taxes and Duties Inspectorate for the Polotsk District reports that in accordance with Part 2, Subparagraph 3.1, Paragraph 3 of the Regulations on the liquidation (termination of activity) of business entities, approved by Decree of the President of the Republic of Belarus No. 1 of January 16, 2009 "On state registration and liquidation (termination of activity) of business entities" (hereinafter referred to as the Regulations), an individual entrepreneur is subject to liquidation by decision of the owner of the property, in case of non-commencement of entrepreneurial activity for 24 (twenty-four) consecutive months.

Upon termination of activity, an application for termination of activity is submitted to the registering authority, indicating information on the procedure and terms of termination of activity, involvement of individuals under labor and (or) civil law contracts, as well as other documents and information provided for in Paragraph 7 of the Regulations, by personal appearance of the individual entrepreneur or a person authorized to act on his behalf, in accordance with a notarized power of attorney. The specified documents can be submitted electronically, provided that their integrity and authenticity are confirmed by an electronic digital signature.

To submit an application for termination of activity, please contact the Miory District Executive Committee (Miory, Dzerzhinsky St., bldg. 17, off. 4, tel. 5-19-68, 5-28-03).

3. Features of determining the VAT tax base for road carriers

From 01.01.2023, the tax base for value added tax for Belarusian road carriers engaged in international cargo transportation, carried out sequentially by several carriers under a single CMR consignment note, is determined as the amount received (to be received) from the customer under the transportation agreement for the entire transportation as a whole, less the funds transferred (to be transferred) to the carrier (carriers) involved in carrying out such transportation.

Consequently, the turnover subject to the 0% VAT rate includes only the cost of transportation performed by a Belarusian carrier using its own resources.

Please note that the provisions of the letter of the Ministry of Taxes and Duties of the Republic of Belarus dated 07.09.2022 No. 2-1-10/05274 are applicable in such a situation only until 01.01.2023.

4. Information on income paid by a tax agent

Since 2023, every tax agent is obliged to provide tax authorities with information on income of individuals recognized as objects of personal income tax, taxed at various personal income tax rates, including information on benefits and amounts of personal income tax. The list of information that is not required to be provided is established in Part 2 of Article 85 of the Tax Code of the Republic of Belarus. This includes, for example, information:

- on income in the form of winnings (returned unsettled bets);

- on income related to state secrets, banking secrecy;

- on income from the sale of crop production grown by an individual on their plot;

- on income from the collection and sale of medicinal plant raw materials, wild berries, nuts, mushrooms, etc.;

- on income from the sale of recyclable materials;

- on loans, credit;

- on compensation exempt from personal income tax in accordance with paragraph 4 of Article 208 of the Tax Code;

- on income from trade union organizations exempt from personal income tax in accordance with paragraphs 11-1 and 38 of Article 208 of the Tax Code.

Information must be submitted for all individuals to whom income was paid (this applies to both citizens of the Republic of Belarus and foreign citizens, both recognized and not recognized as tax residents of the Republic of Belarus). For 2023, the deadline for submission is no later than 01.04.2024.

For details on the procedure for providing information, as well as its form and format, please read on the website of the Ministry of Taxes and Duties at https://nalog.gov.by/individuals_income_2023/

1. How to find payment details for taxes

On the website of the Ministry of Taxes and Duties of the Republic of Belarus (https://nalog.gov.by/), on the main page, there is a section "Details for Tax Payments". Entering the section opens two links:

I) list of budget accounts

Select the inspection (for Miory taxpayers – inspection code 312), then select the budget type: republican or local, and then – search.

Details for payment to the republican budget differ in the currency of payment, and to the local budget – by the budget sub-level: basic, primary, regional. The gradation of local budgets may be determined, for example, by the taxpayer's subordination, the taxpayer's location, or the objects used by them.

If the budget type to which the payment is credited is not certainly known, select "all budgets" and by "Search" the service provides results in the form of tables, above each of which there is a hint "to view the list of payments made to the republican (local) budget, click on the link"). Following the link will help determine the budget type (level).

II) list of budget payments

In this section, by the name of the tax, determine the payment code, which is indicated when filling out payment documents.

2. Use of cash registers: what will change from July 22, 2023

From 07.22.2023, when carrying out passenger transportation by taxi, payments can be accepted either using a cash register combined with a taximeter, or using a software-based cash register. For taxi cars carrying out passenger transportation, the order and payment of which are carried out solely through an electronic information system (EIS) using bank payment card details, the requirement for mandatory use of cash register equipment and a card payment terminal does not apply.

Owners of EIS who accept payments for taxi services ordered and paid for through the EIS using only bank payment card details are obliged to send an electronic receipt to the customer at their specified email address via the EIS. In this case, if the EIS owners are also payment aggregators (accepting payments on behalf of third parties and transferring the received funds to their recipients), they are obliged to ensure separate accounting of payment acceptance operations for each carrier.

3. Marking of "children's" water

Starting from 01.09.2023, marking with identification means of packaged water classified as food products for children's nutrition is introduced in Russia. Marking of water put into circulation before 01.09.2023 is not provided. This means that the circulation of remaining stock is allowed until the expiration dates of the product.

The EAEU Council's decision provides for the possibility for business entities of the EAEU member states, where the marking of packaged children's water has not been introduced, to obtain marking codes from their national marking system operators (in the Republic of Belarus, such an operator is RUE "Publishing House "Belblanckavyyd"). To apply marking codes to shipped products, they must be obtained from the operator.

Belarusian exporters of children's water to the Russian Federation should coordinate in advance with the recipients the need to mark products supplied before 01.09.2023.

1. On the penalty rate

Since May 31, 2023, the penalty rate charged for late payment of taxes, fees (duties) has been reduced and amounts to 0.0271% for each day of payment delay. For comparison, as of January 1 of the current year, the penalty rate was 0.0333%. This is the fifth reduction since the beginning of the year, occurring synchronously with the decrease in the refinancing rate set by the National Bank of the Republic of Belarus.

2. Retail sale of smoking products

Since 01.01.2023, the retail sale of non-tobacco nicotine-containing products and liquids for electronic smoking systems, including those contained in electronic smoking systems, is subject to licensing. Business entities that previously carried out such activities have the right to continue them without a license until 01.07.2023. After the specified date, a license for retail trade of alcoholic beverages, tobacco products, non-tobacco nicotine-containing products, and liquids for electronic systems will be mandatory.

Business entities that, as of January 1, 2023, held a license for the retail trade of alcoholic beverages and (or) tobacco products (the "tobacco products" component) and sold non-tobacco nicotine-containing products and liquids for electronic smoking systems, have the right to continue carrying out this activity, but provided that they send a notification in the form established by the Ministry of Antimonopoly Regulation and Trade to the licensing authority by 01.07.2023 (resolution of 16.11.2022 No. 76).

1. Under what conditions can one legally "taxi"

Services for the transportation of passengers on a paid basis can only be provided after state registration as a business entity (individual entrepreneur or legal entity). Individuals are prohibited from engaging in this activity.

A registered business entity must notify the local executive body (in writing or electronic form) before commencing transportation activities.

A taxi vehicle must be equipped with a software cash register or a cash register combined with a taximeter, with a tax authority control device installed.

Card payment terminals must also be installed and used, ensuring, among other things, the acceptance of payments using bank payment cards of the BELKART, Visa, and Mastercard payment systems.

Upon completion of a car taxi service, when settling the payment in cash or by bank payment card, the taxi driver is obliged to issue the passenger a payment document confirming the payment for the service. In cases of payment for the service by cashless means using electronic information systems (EIS), an electronic receipt shall be sent to the e-mail address specified by the customer.

To carry out transportation, one must either conclude an agreement on the provision of services with a taxi dispatcher or independently ensure the organization and management of the passenger transportation process by taxi, including using EIS. Carriers that do not use the services of a taxi dispatcher are obliged to submit information about completed transportation in the form of an electronic document to the relevant regional tax inspectorate (Minsk city) by the 20th day of the month following the reporting quarter.

The obligation to use cash registers and/or terminals does not apply to the acceptance of payments made to them in a cashless form using other payment instruments and/or electronic money when carrying out regular or irregular passenger transportation (except for taxi services).

In their activities, business entities are obliged to ensure the complete reflection of the revenue received in accounting records and tax declarations. Individual entrepreneurs can operate only by paying personal income tax; legal entities can use either the simplified tax system or the general procedure with the payment of profit tax.

When hiring employees, salary payments must be documented with mandatory calculation, withholding, and transfer of personal income tax to the budget, as well as the submission of a tax return.

 On the Use of Cash Registers

The Tax Inspectorate reminds individual entrepreneurs and organizations that the acceptance of cash when carrying out retail trade of both food and non-food products, including at fairs and market stalls, must be carried out using cash registers!

Business entities using cash registers are granted the right, with the consent of the buyer (consumer), to generate and issue a purchase receipt electronically (without a paper duplicate). The buyer's consent (including verbal consent) to issue an electronic receipt must be obtained before the cash is accepted.

Please note: from 01.07.2025, it is prohibited to use cash registers that do not meet the requirements established by the Ministry of Taxes and Duties and the State Committee for Standardization. Organizations and individual entrepreneurs must upgrade their cash registers or purchase new ones by this date. A list of models that can and cannot be upgraded is expected to be prepared by 01.08.2023. To obtain information on the possibility of upgrading, cash register owners should contact the technical service centers with which they have contracts, and owners of software cash registers should contact the software cash register system operators accordingly.

On expenses considered by individual entrepreneurs for taxation purposes

From January 1, 2023, the fee for organizing the collection, disposal, and/or utilization of waste, calculated in the established manner, is included by individual entrepreneurs who account for sales revenue on an accrual basis in the production and sales expenses of goods (works, services), property rights.

Prior to 01.01.2023, such a fee was included in expenses exclusively in the period it was paid into the special account of the secondary material resources operator.

Transitional provisions: fees calculated for reporting periods but not paid into the operator's special account before 01.01.2023 are included by individual entrepreneurs who account for sales revenue on an accrual basis in expenses in the reporting period in which they are paid into the operator's special account.

For individual entrepreneurs who account for income from sales on a cash basis, the inclusion of payments in expenses is carried out in the period of their deposit into the operator's special account.

Indicator of the number of employees in the tax return of an individual entrepreneur tax agent

In line 2 of section III of part I of the tax return (calculation) of a tax agent for personal income tax, the indicator "Average number of employees, persons." has been replaced by the indicator "Average number of employees, persons.", which is displayed with two decimal places and is determined for individual entrepreneurs, as well as notaries, as the number of individuals involved in entrepreneurial or notarial activities based on labor and (or) civil law contracts, from the beginning of the year to the last month of the reporting quarter inclusive.

On the application of the VAT rate for sunflower oil

The VAT rate for the import and sale of sunflower oil in the Republic of Belarus depends on its classification according to the EAEU TN VED. Thus, for positions included in the list of goods according to Appendix 26 to the Tax Code (1512 11 910, 1512 11 900 2, 1512 11 900 9), a VAT rate of 10% applies. For positions that include sunflower oil for technical or industrial use, not included in Appendix 26 to the Tax Code (1512 11 100 0, 1512 19 100 0), VAT is paid at a rate of 20%.

At the same time, if sunflower oil meets the requirements that **allow** its use for the production of food products, then, regardless of the purposes for which it was **actually** used, such oil is classified under subheadings 1512 11 910 1, 1512 11 910 9, 1512 11 900 2, 1512 11 900 9 of the EAEU TN VED, and a VAT rate of 10% applies to its import and (or) sale.

*This position was developed by the Ministry of Taxes and Duties, taking into account the clarifications of the State Customs Committee.

On VAT payment by individual entrepreneurs

Individual entrepreneurs who are payers of income tax and have independently decided to pay value added tax must submit a notification of such decision to the tax authority at their place of registration by the 20th day of the month from which the tax will be calculated, in the form established in Appendix 39-4 to the Resolution of the Ministry of Taxes and Levies dated 03.01.2019 No. 2. By making such a decision, the individual entrepreneur becomes a VAT payer until the end of the year.

The decision to pay VAT can be canceled by submitting a notification to the tax authority to cancel the previously made decision to pay value added tax, also in the form established in Appendix 39-5 to the Resolution of the Ministry of Taxes and Levies dated 03.01.2019 No. 2). A notification of cancellation can be submitted no later than the last day of the month following the month from which VAT payments were to begin.

The specified notifications are submitted in written or electronic form.

Example: An individual entrepreneur decided to pay VAT from June 2023. A VAT payment notification must be submitted by June 20, 2023, inclusive. It is possible to refuse the decision made only by submitting a cancellation notification no later than July 31, 2023.

Regarding the creation of a corrected electronic invoice (ЭСЧФ)

A corrected electronic invoice is issued in case of detection of incomplete information or errors in a previously issued electronic invoice that require its cancellation, and must contain a reference to the number of the previously issued (original) electronic invoice and all new indicators. When issuing a corrected electronic invoice, the original electronic invoice and its indicators are canceled. If the buyer has signed the original electronic invoice, the corrected electronic invoice must also be signed by them.

A corrected electronic invoice is created in the "Sent. Issued" folder by selecting the required original electronic invoice and activating the "Issue corrected" function from the menu. The original number is entered in line 5 "To the electronic invoice". In line 5.1 "Date of cancellation of the electronic invoice", the date equal to the date of the transaction from line 3 of the original electronic invoice should be indicated.

Additionally, in line 31 "Additional Information", it is mandatory to provide information about the reason for creating the corrected electronic invoice. For example, "The electronic invoice was created due to the incorrect application of the VAT rate."

1. On the functioning of the Electronic Invoice Portal (vat.gov.by)

From June 19, 2023, the Electronic Invoice Portal will cease to service and support users of the Windows XP, Windows Vista, and Windows Server 2003 operating systems. The functioning of the Portal from these operating systems will be impossible.

2. On the taxation of income received in Ukraine

Due to Ukraine's unilateral decision to terminate the Agreement between the Government of the Republic of Belarus and the Government of Ukraine on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Property, the provisions of this Agreement do not apply to income accrued (paid) from 01.01.2023, as well as to profits and property for tax periods beginning from 01.01.2023.

What this means:

- if a Belarusian taxpayer receives income in 2023, on which tax has been paid in Ukraine, then taxes will also be paid on this income in the Republic of Belarus in accordance with national legislation, without crediting the amounts of tax paid in Ukraine;

- if a Ukrainian taxpayer receives income from sources in the Republic of Belarus in 2023, tax on it will be paid to the Belarusian budget, regardless of whether the income is subject to taxation in Ukraine.

Certificates of taxpayer residency and of amounts of tax paid to the budget are not issued and are not accepted for consideration as a document that allows for the crediting of paid tax amounts or the payment of tax in only one of the countries.

1. On the lease of property by an individual entrepreneur

From January 1, 2023, individual entrepreneurs engaged in the provision of accommodation for short-term* stays are required to apply the single tax system for individual entrepreneurs and other individuals without the right to switch to another tax regime in relation to this activity.

*Short-term rental is understood as the provision of housing under two or more lease agreements concluded within the same calendar year for a period of no more than 15 days each.

When providing residential premises for temporary accommodation of organization employees under an agreement concluded with that organization, an individual entrepreneur is recognized as a payer of the single tax, as the residential premises are used for accommodation directly by citizens.

The condition for classifying the activities of an individual entrepreneur as the provision of accommodation for short-term stays is the presence of the following characteristics in aggregate: the duration of each concluded agreement is no more than 15 days, their number is 2 or more, and the period during which such agreements are concluded is a calendar year.

For activities related to renting out residential premises for a period of more than 15 days, individual entrepreneurs shall apply only the general taxation procedure with income tax payment.

2. For individual entrepreneurs – payers of income tax.

When determining the tax base for income tax, individual entrepreneurs are entitled to apply standard tax deductions. Deductions are applied by individual entrepreneurs for those calendar months of the reporting (tax) period in which the individual entrepreneur did not have a primary place of work (service, study).

To apply deductions, an individual entrepreneur must submit documents to the tax authority confirming the right to them (listed in paragraphs 3 and 4 of Article 209 of the Tax Code).

The amounts of standard tax deductions for the individual entrepreneur themselves:

• 156 Belarusian rubles for each month of the reporting quarter if the amount of income subject to taxation, reduced by the amount of expenses provided for in Article 205 of the Tax Code, does not exceed 2835 Belarusian rubles in the corresponding calendar quarter;
• 220 Belarusian rubles per month for individual categories of individual entrepreneurs listed in subparagraph 1.3 of paragraph 1 of Article 209 of the Tax Code.

The amounts of standard tax deductions for each child under 18 years of age and (or) each dependent:

• 46 Belarusian rubles per month (in the general case)
• 87 Belarusian rubles per month (if individual entrepreneurs are: widows (widowers), single parents, foster parents, guardians or custodians; parents with two or more children under 18 years of age or disabled children under 18 years of age).

3. On excise stamps for marking tobacco products

On February 15, 2023, Resolution of the Council of Ministers of the Republic of Belarus No. 120 dated 11.02.2023 "On Amendments to Resolution of the Council of Ministers of the Republic of Belarus No. 1610 dated 28.10.2008" came into force, according to which a new sample of an excise stamp on a self-adhesive basis for marking tobacco products imported into the Republic of Belarus and marked on the territory of the Republic of Belarus in customs warehouses was introduced. The Regulation on excise stamps for marking tobacco products imported into the Republic of Belarus has been supplemented with a marking method that allows marking tobacco products with a new sample excise stamp over cellophane film.

4. On fuel circulation issues

On December 11, 2022, Decree of the President of the Republic of Belarus No. 9 dated 12.07.2005 "On Additional Measures to Combat Illegal Turnover of Petroleum Liquid Fuel in the Republic of Belarus" (hereinafter referred to as Decree No. 9) lost its effect.

In this regard, for legal entities and individual entrepreneurs carrying out the import of petroleum liquid fuel (motor gasoline, diesel and domestic fuel of all grades, hereinafter referred to as fuel) by road transport to the territory of the Republic of Belarus from the territory of the Customs Union member states, the requirements for marking accompanying documents for fuel with control marks have been canceled; transportation and storage of fuel imported (entered) into the republic only with accompanying documents with control marks; and the payment of funds to the republican budget as a condition for importing fuel from the territory of the Customs Union member states. In addition, the special requirements provided for by the Decree are not applied to the settlement procedure for wholesale trade in fuel.

5. On differentiated accounting of data on goods sold

From March 10, 2023, business entities engaged in the sale of goods in a retail facility with a retail area of 200 sq.m. or more must ensure differentiated accounting of data on goods sold that are subject to commodity numbering and barcoding, using the international article number (Global Trade Item Number (GTIN), applied to the goods (label, packaging) in the form of machine-readable symbols (barcodes). The source of data on such a number is ePASS. In addition, cash registers must ensure the formation of the product name in the payment document.

The list of goods that may not be marked with barcodes is defined in clause 23 of the Regulations on commodity numbering and barcoding of goods (products) in the Republic of Belarus, approved by the Resolution of the Council of Ministers of May 24, 2000 No. 748. When selling such goods, the method of ensuring differentiated accounting is determined by the retail entity independently.

When selling goods not listed in paragraph 23 of the said Regulation, differentiated accounting must be ensured using the GTIN contained in ePASS. Such accounting can be organized not only by using appropriate cash register equipment that ensures differentiated accounting, but also by using special technical means (scanners) that read the GTIN to obtain information about the name, quantity, and cost of goods offered for sale and sold.

6. On making payments using QR codes and/or mobile applications

Legal entities and individual entrepreneurs, subject to compliance with the payment acceptance requirements established by law, are also entitled to accept payments through other payment instruments and electronic money in accordance with the legislation on payment systems and payment services, by processing such payments through cash register equipment. That is, in addition to bank payment cards, settlements can be made using QR codes and/or mobile applications, with such settlements processed through cash register equipment. The buyer (consumer) is issued a payment document confirming the payment for the goods (work, service) for the amount of the transaction carried out.

At the same time, the use of cash register equipment is not required when accepting only non-cash funds and/or electronic money in accordance with banking legislation, provided that the following conditions are met simultaneously:

• the acceptance (transfer) of payment instruments is carried out without direct customer service related to the acceptance of payment instruments;
• the acceptance of payment instruments for legal entities and individual entrepreneurs is carried out through banks, non-bank financial institutions, payment agents.

Thus, if non-cash funds are accepted via QR codes or a mobile application with the direct involvement of a cashier (individual entrepreneur), such settlements must be processed through cash register equipment with the issuance of a receipt to the buyer.

A cash register transaction is carried out as a non-cash sale by other non-cash methods.

7. On settlements using cryptocurrencies

The circulation of digital signs (tokens) in the Republic of Belarus is regulated by Decree of the President of the Republic of Belarus of December 21, 2017 No. 8 "On the Development of Digital Economy".

The cryptocurrency bitcoin, another digital sign (token) used in international circulation as a universal means of exchange.

The Decree does not provide for the possibility of conducting transactions (operations) with tokens (including cryptocurrencies) by business entities that are not residents of the High Technologies Park.

Also, in accordance with the norms of national legislation regulating the procedure for settlements for goods (works, services) sold, tokens (including cryptocurrency) are not a means of payment in the Republic of Belarus.

Thus, the use of tokens for settlements for goods (works, services) by non-residents of the HTP is unlawful.

8. On the electronic service

The information electronic service "Question-Answer" (https://nalog.gov.by/question-answer/) is available on the official website of the Ministry of Taxes and Duties, where you can find up-to-date answers to tax-related questions.

In order to clarify tax legislation issues for citizens, individual entrepreneurs and legal entities, the inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk region will hold events in the format of working meetings in February 2023:

10.02.2023 at 15:00 at the address: Polotsk, Sverdlova St., 9 (assembly hall in the inspectorate building) – with individual entrepreneurs engaged in transport and freight forwarding activities (on issues of taxation and accounting for individual entrepreneurs),

15.02.2023 at 11:00 at the address: Polotsk, Sverdlova St., 9 (assembly hall in the inspectorate building) – with individuals (on issues of applying the tax regime "Tax on Professional Income").

1. Will we think about this tomorrow?

Less than a month remains until the day when cash and other payment methods for the sale of food products, including agricultural products, at markets and fairs will only be accepted through cash registers. The festive bustle does not end on December 31st; customer activity continues during the "long" holidays and in the pre-Christmas days. If you have not taken care of installing a cash register or a software cash register in advance, you must be prepared for a prolonged "downtime." It should be clearly understood that submitted applications are not processed instantly.

From January 1, 2023, retail trade without cash registers is prohibited!

Your business is your brainchild, and ensuring its well-being and legality is your responsibility. You are unlikely to want losses in the form of discarded perishable products, "wasted" rental payments for trading spaces, and lost profits from sales.

Therefore, do not postpone the purchase of cash register equipment, the conclusion of agreements with a software cash register operator, or with a service and repair center for cash registers and with RUE "Information and Publishing Center for Taxes and Levies" until tomorrow.

Please also note that in 2023-2025, it is planned. In this regard, it is reasonable to clarify with the seller of the cash register equipment about the possibility of subsequent upgrading of its functionality to the relevant parameters.

Necessary information can be found in the public domain on the Internet:

• on the purchase and connection of cash register equipment to the SKKO https://skko.by/(in the "Cash Register Control System" section)
• on the terms of the public agreement for the registration and information service of cash register equipment in the SKKO https://skko.by/
• list of CTOs – https://skko.by/service_centers/
• on permitted models of cash registers https://registry.belgiss.by/
• about software cash register operators –https://info-center.by/services/cashdesks

2. An accessible way to check product safety.

The legality of purchased goods can now be easily checked by installing the free mobile application "Electronic Mark". The Data Matrix digital code applied to the product, scanned with a mobile phone camera, is recognized by the Application, and information about the product (belonging to the declared trademark, type and name, qualitative composition, shelf life, manufacturer, authenticity of marking by identification means, etc.) is displayed on the phone screen.

Information about the marking is displayed in a specific color scheme: green means the product is in circulation in the Republic of Belarus, yellow is allowed for introduction into circulation in the Republic of Belarus, red means the product cannot be introduced into circulation (either it has been withdrawn, or the authenticity of the marking code has not been confirmed, or there is no information about the product in the catalog). That is, product statuses ("marked", "shipped", "introduced into circulation", "imported into the Republic of Belarus", etc.), highlighted in green or yellow, indicate the legality of the product, while statuses marked in red give reason to doubt its safety.

About identified discrepancies or violations, you can report in the same Application using the "Complaint" button (if necessary, you can attach current photos of the product, identification means, etc.).

1. about the simplified tax system (STS)

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds that since 2023, individual entrepreneurs are not entitled to apply the STS. It is not required to notify the tax authority about the cessation of STS application in this case.

2. On the traceability of bicycle goods

From 01.12.2022, bicycles (including those with auxiliary engines and tricycles) and bicycle frames (hereinafter referred to as bicycle goods) imported into the territory of the Republic of Belarus and produced on its territory, classified under unified EAEU commodity codes 8711 60 100 0, 8711 60 900 0, 8712 00 300 0, 8712 00 700 0, 8714 91 100 7, 9503 00 100 9, are subject to traceability.

Business entities engaged in the production, wholesale and (or) retail trade of bicycle goods are required to:

• conduct an inventory of their existing stocks of the specified goods as of 01.12.2022,
• submit this information to the tax authorities at their place of registration in the form of an electronic document for inclusion in the "Goods Traceability System" software complex (PC ST) no later than 01.04.2023.

From December 1, 2022, operations related to the circulation of bicycle goods are subject to electronic consignment note processing.

A step-by-step algorithm for business entities on submitting information about stocks of traceable goods (bicycle goods) is available on the official website of the Ministry of Taxes and Duties in the section Tax Control / Control over Specific Groups of Goods / Goods Traceabilityhttps://nalog.gov.by/tax_control/control_of_goods/traceability/

We remind you that consultations on the application of the traceability mechanism, including work in the PC ST, are provided by the contact center of the Ministry of Taxes and Duties by phone: 80172292610.

3. On the application of the 0% VAT rate for international transportation by multiple carriers

Since April 16, 2022, the conditions for applying the zero rate of value added tax (VAT) for international cargo transportation services, in the part of the route starting and ending within the territory of the Republic of Belarus, have been defined by clause 1.5 of Decree of the President of the Republic of Belarus No. 298 of 24.08.2022 "On Taxation". Thus, the export of services is confirmed by the following circumstances:

1) the place of acceptance (delivery) of the cargo is located within the territory of the European Union, or the cargo route passes in transit through its territory;

2) the customer's application, contract, order, or other similar document specifies the route of international cargo transportation and its corresponding part through the territory of the Republic of Belarus;

3) the truck or tractor unit followed to (from) specially designated places determined by the Council of Ministers of the Republic of Belarus* for cargo operations and/or trailer swapping of these vehicles

*determined by Resolution of the Council of Ministers of April 22, 2022 No. 247 "On the movement of vehicles";

4) the international cargo transportation service, in the part of cargo transportation through the territory of the Republic of Belarus, is provided by legal entities and/or individual entrepreneurs of the Republic of Belarus who have the right to perform international road transportations in accordance with the legislation and are subject to the restrictions imposed by the European Union.

5) the international cargo transportation was carried out sequentially by several carriers and documented by an international consignment note (CMR consignment note);

6) the issued CMR consignment note (its copy) contains, among other things, the details of the subsequent carrier (box 17 of the CMR consignment note), the date of receipt of the cargo by the consignee or other person authorized to receive the cargo, certified by them upon completion of the international cargo transportation (box 24 of the CMR consignment note).

In this case, if the nature of such transportation performed by a Belarusian carrier, who is responsible for the entire transportation, does not imply that, in addition to the transportation itself, services related to freight forwarding activities are provided, then the VAT tax base subject to the zero rate is determined as the cost of the entire transportation as a whole, for which payments are made by the Belarusian carrier to the customer.

If the essence of such transportation agreement implies that, in addition to transportation, services related to freight forwarding activities are provided, then the VAT tax base subject to the zero rate is determined by the Belarusian carrier-forwarder in the manner established by paragraph 30 of Article 120 of the Tax Code, namely, based on the remuneration determined as the amount received (to be received) from the client for the services rendered to him minus the funds reimbursed by the client, transferred (to be transferred) to other parties to the agreement. The tax base determined in this manner will not include the cost of services rendered by the engaged foreign carrier.

Such approaches are outlined in the joint letter of the Ministry of Transport and the Ministry of Taxes and Duties dated 06.06.2022 No. 03-01-03/4966 and 2-1-10/03406 and the letter of the Ministry of Taxes and Duties dated 07.09.2022 No. 2-1-10/05274 (posted on 15.09.2022 on the main page of the official website of the Ministry of Taxes and Duties in the section "Explanations and Comments" https://nalog.gov.by/clarifications/).

The tax inspection of the Ministry of Taxes and Duties for the Polotsk region informs that from January 1, 2023, legal entities and individual entrepreneurs engaged in retail trade of food products, including agricultural products, are obliged to use cash registers. Detailed information can be obtained by phone 74-18-25.

Deadlines for mandatory use of cash registers are postponed until September

Individual entrepreneurs and organizations that have concluded agreements for the maintenance of cash registers with the integrated cash register control system before 10/20/2021, but have not connected it, can accept cash without using cash registers until 09/01/2022. This applies to:

• trade in non-food products at market stalls, at fairs;
• door-to-door sale of fruits and vegetables;
• performance of work, provision of services outside a permanent place of business activity (except for rural areas);
• education of minors;