Information for institutions

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 specify the GTIN of the products.

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

- purchase special control marks from the State Enterprise "Publishing House 'Belblankavyd'" and ensure the labeling of stocks of malt beer by May 31, 2026;

- to sell the remaining malt beer after it has been labeled with special control marks;

- to sell or use the remaining malt beer in opened consumer packaging within 60 calendar days from the date of the inventory, but not beyond 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 description - in the presence of remaining malt beer at the location of the inventory description 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 labeling of malt beer residues with special control marks - in the presence at the location of the malt beer residues in the inventory description with a mark from the Ministry of Taxes and Duties inspection or its copy certified by the trading entity.

Inspection of the Ministry of Emergency Situations for the Polotsk District

Starting from 01.05.2026, mandatory labeling with identification means (IM) for juices and non-alcoholic beverages 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 July 2011 No. 1030 "On Goods Subject to Marking" with amendments and additions.

Ministry of Emergency Situations Inspection for the Polotsk District

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, information is not 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

The Ministry of Emergency Situations Inspection for the Polotsk District reminds that starting from 01.01.2026, the application of the interested party in electronic form for the implementation of the administrative procedure is submitted through the single portal of electronic services (SPEE).

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

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 29.07.2011 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.

Ministry of Emergency Situations Inspection for the Polotsk District

The Ministry of Taxes and Duties Inspection for the Polotsk District reminds that organizations wishing to switch to the simplified tax system (STS) must submit a notification of transition to the simplified system in the established form to the tax authority at their place of registration from October 1 to December 31. This applies if the following criteria are met: the number of employees does not exceed 50, and the gross revenue for the nine-month period does not exceed 2,625,000 Belarusian rubles.

The Ministry of Emergency Situations portal features the service "Income and Expense Accounting Book for Simplified Taxation System Payers," which allows users to maintain their income and expense records online in their personal account on the Ministry of Emergency Situations portal.

Inspection of the Ministry of Emergency Situations for the Polotsk District