Information for individual entrepreneurs
Attention to trade entities selling malt beer!
By the resolution of the Council of Ministers of the Republic of Belarus dated 31.12.2025 No. 808 "On the Application of Special Restrictive Measures", a ban has been established on the importation into the territory of the Republic of Belarus and the sale within the territory of the Republic of Belarus of malt beer included in the list defined in Appendix 1 to the resolution.
Entities engaged in trade that own and/or possess stocks of malt beer as of April 1, 2026, are required to:
- from 01.04.2026 suspend wholesale and (or) retail trade in malt beer;
- by April 7, 2026, conduct an inventory of the remaining malt beer and prepare an inventory report in two copies. The inventory report should allow for the identification of the goods, their quantity, the actual location of the goods (commercial facility, warehouse, address), and other information. For the identification of goods, it is advisable to indicate the GTIN of the products.
- no later than five working days from the date of the inventory description (maximum deadline – April 13) to submit two copies to the tax inspection at the place of registration;
- acquire special control marks from the State Enterprise "Publishing House 'Belblankavyd'" and ensure the labeling of malt beer residues by May 31, 2026;
- to sell the remaining malt beer after it has been marked with special control marks;
- to sell or use the remaining malt beer in opened consumer packaging within 60 calendar days from the date of inventory, but not exceeding the established shelf life.
Storage of malt beer residues is permitted:
-from the day of conducting the inventory to the day of submission to the Ministry of Taxes and Duties inspection of the inventory report - in the presence of remaining malt beer at the location of the inventory report or its copy, certified by the trading entity;
-after the submission to the Ministry of Taxes and Duties inspection of the inventory description prior to the marking of malt beer stocks with special control marks - in the presence of the malt beer stocks at the location indicated in the inventory description with a mark from the Ministry of Taxes and Duties inspection or its copy certified by the trading entity.
Ministry of Emergency Situations Inspection for the Polotsk District
Attention, business entities!
Starting from May 1, 2026, mandatory labeling of juices and non-alcoholic beverages with identification means (IM) will be introduced in the Republic of Belarus. To determine whether a product is subject to IM labeling, one must refer to both the HS code of the product and its name.
The list of goods subject to SI marking is established by Appendix No. 2 to the Resolution of the Council of Ministers dated 29.07.2011 No. 1030 "On Goods Subject to Marking" with amendments and additions.
Inspection of the Ministry of Emergency Situations for the Polotsk District
What income of citizens are tax agents required to report?
Tax agents provide information about income recognized as objects of taxation under the income tax, subject to various income tax rates, including information about exemptions and amounts of income tax.
Regarding income that is not recognized as taxable objects for income tax, no information is provided. Furthermore, tax legislation contains a list of income that is recognized as taxable objects, but for which tax agents are exempt from providing information on income for the year 2025. This list of income is contained in part two of paragraph 6 of Article 85 of the Tax Code of the Republic of Belarus.
Ministry of Emergency Situations Inspection for the Polotsk District
4. Attention to individual entrepreneurs!
Starting from January 1, 2026, for individual entrepreneurs engaged solely in retail trade and/or transportation activities, a separate expense norm of 30 percent is established for determining the tax base for income tax.
The expense norm of 30 percent may be applied when determining the tax base for the income tax of individual entrepreneurs engaged in the types of activities permitted for individual entrepreneurs, including retail trade and/or transportation activities, and not engaged in other types of activities.
For individual entrepreneurs engaged in other types of activities, the expense norm has been maintained at 20 percent.
Inspection of the Ministry of Emergency Situations for the Polotsk District
Documents and materials
Attention!
The Unified Portal of Electronic Services of the Ministry of Taxes and Duties Inspection for the Polotsk District reminds that starting from 01.01.2026, the application of an interested party in electronic form for the implementation of an administrative procedure shall be submitted through the Unified Portal of Electronic Services (UPES).
By the specified deadline, payers must take measures to register and allocate roles in the Personal Account of the EPEU payer, allowing for the organization of the process of submitting electronic applications via the EPEU. Applications submitted after 01.01.2026 in violation of the aforementioned procedure will not be accepted by the tax authorities for consideration.
Ministry of Emergency Situations Inspection for the Polotsk District
Is the product subject to labeling?
To determine whether a particular product is subject to labeling, one can refer to the list of products approved by the Resolution of the Council of Ministers of the Republic of Belarus dated July 29, 2011 No. 1030 "On Products Subject to Labeling," or use the application "ePASS.MoBILe."
Yes, when scanning the GTIN of a product (barcode) in the mobile application "ePASS.MoBILe", information contained in the Database of Electronic Product Passports is displayed, including information on the classification of the EAEU HS code of the scanned product in the list of products subject to labeling with unified control marks or identification means.
Inspection of the Ministry of Emergency Situations for the Polotsk District
Rating Assessment Portal!
The rating assessment portal (http://kachestvo-uslug.bel/) is a service for expressing opinions on the quality of services provided to the population by state organizations of the Republic of Belarus. The ratings of organizations are available for viewing by citizens without prior registration and authorization on the rating assessment portal.
The ability to evaluate government bodies and organizations on the rating assessment portal becomes available to citizens after their registration and authorization on this portal using a login and password.
Inspection of the Ministry of Emergency Situations for Polotsky District
Citizens registered as individual entrepreneurs have the right to engage in activities listed in the enumeration defined by the Council of Ministers of the Republic of Belarus No. 457 dated 28.06.2024.
The following types of activities were not included in the list:
1. 45 - wholesale and retail trade in automobiles, motorcycles, and their repair (except for activities corresponding to grouping code 452, 4532, 45402, 45403);
2. 46 - wholesale trade, except for the trade in motor vehicles and motorcycles;
3. 82190 - activities related to copying, document preparation, and other specialized office activities;
4. 90010 – activities in the field of performing arts;
5. 90020 – activities that promote the organization of cultural and educational events.
The conduct of the aforementioned activity as an individual entrepreneur after 01.01.2026 will be deemed illegal!
Inspection of the Ministry of Emergency Situations for Polotsky District
In accordance with the Tax Code of the Republic of Belarus, individual entrepreneurs are required to submit tax declarations (calculations) to the tax authorities in the form of an electronic document signed with an electronic signature.
An individual entrepreneur – the holder of an ID card has the opportunity to work in the personal account of the payer and send various electronic documents without the additional use of an attribute certificate. The ID card is issued for a period of 10 years. Simultaneously with its issuance, a public key certificate is also issued for 10 years.
Inspection of the Ministry of Emergency Situations for the Polotsk District
Additional materials and notifications
- FILETraceability of goods!
- FILEChanges in product labeling!
- FILEOn the commencement of the issuance of marking codes!
- FILEAttention, business entities!
- FILEAttention to business entities! To facilitate the adaptation of business entities...
- FILEAttention, business entities! Effective January 1, 2026...
- FILEAttention to business entities and individuals!
- FILEAttention, business entities!
- FILEBerry and mushroom picking!
- FILEFor the attention of business entities!
- FILERegarding the use of cash register equipment that does not meet the new requirements, starting from July 1, 2025!
- LINKAttention, individual entrepreneurs!
- LINKOn the submission by business entities of applications for the conduct of administrative procedures to the tax authority in electronic form!
- LINKAttention to users of cash register equipment!
- FILEMarking
- FILETraceability
- FILEFeatures of submitting information on the income of individuals for the year 2024 by tax agents with a mobile electronic digital signature (EDS)
- FILEIndividual entrepreneurs registered before 01.10.2024, engaged in 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 permitted to continue such activities only until the end of 2025.
- FILEAttention to users of cash register equipment!
- FILEOn the impossibility of acquiring or updating certain models of KSA until 01.04.2025
- FILE Attention to exporters of dietary supplements
- FILE Attention TAXI drivers
- FILEOn the use of cash register equipment by economic entities
- FILESubmission of information on the income of individuals by tax agents
- FILEOn ensuring the circulation of goods subject to labeling and/or traceability, including the possibility of their sale to end consumers in the context of force majeure circumstances
- FILEAttention to payers receiving income from sources in the Federal Republic of Germany, as well as those paying income to residents of this country!
- FILE Standard tax deductions for the year 2025
- FILEOn the implementation by economic entities of goods produced by individuals engaged in independent professional activities
- FILEOn the payment of income tax in fixed amounts for January 2025
- FILEOn the submission of information about remaining footwear marked in a simplified manner to the traceability system
- FILEIndividual entrepreneurs – income tax payers!
- FILEAs of 01.11.2024, transportation activities and the activities of drivers in the field of passenger transportation by road in irregular services without including information in the Register of Passenger Transport will be prohibited.
- FILEEnsure that your cash equipment will continue to serve you within the established deadlines, considering the new requirements.
- FILEIn order to optimize the activities of small and medium-sized enterprises and reduce their costs associated with the replacement of cash equipment, the existing procedure for the use of cash and other equipment when receiving payments has been adjusted.
- FILEProcedure for business entities to replace cash equipment
- FILEAttention to users of cash register equipment
- FILEThe operator of the PCC - RUP "Publishing House 'Belblankavid'" is already READY today for the connection of business entities to the software cash register "Online-Cash Register 2.0", which complies with the new legislative requirements.
- FILEValue Added Tax (VAT) on the provision of services in electronic form
The official website of the Ministry of Taxes and Levies features an informational electronic service "Question-Answer" ( Questions and Answers Questions and Answers On this page, you will find answers to the most frequently asked questions from our users. If you did not find an answer to your question, you may contact us through the feedback form. ), where you can find current answers to questions regarding taxation
