Current information from the Inspection of the Ministry of Taxes and Duties for the Polotsk District

Attention to trading 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 document in two copies. The inventory document must allow for the identification of the goods, their quantity, the actual location of the goods (trading 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 compiling 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 stocks by May 31, 2026;

- implement the sale of remaining malt beer after their labeling 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 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 01.05.2026, 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 designation.

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 Polotsky District

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 expenditure norm of 30 percent may be applied when determining the tax base for the income tax of individual entrepreneurs engaged in activities permitted for individual entrepreneurship, 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 of 20 percent has been preserved.

Ministry of Emergency Situations Inspection for the Polotsk District

Attention individuals - dog owners!

Chapter 29 of the Tax Code of the Republic of Belarus establishes a tax on dog ownership, which must be paid by owners quarterly from the moment the dog reaches the age of three months.

The tax rate for dog ownership is established quarterly at:

- 67 Belarusian rubles for dog breeds included in the list of potentially dangerous breeds;

- 14 Belarusian rubles for other breeds of dogs.

The payment of the dog ownership tax is made by individuals by transferring the tax amounts to organizations that manage the housing stock and/or provide housing and communal services, simultaneously with the payment for housing and communal services.

Inspection of the Ministry of Emergency Situations for the Polotsk District

Sold a car – don't forget about the tax. When is it necessary to pay tax on the sale of a car, and when is it not?

Car enthusiasts often change their vehicles. However, many citizens who sell their cars are not even aware that they are required to submit a tax declaration to the tax authority and pay income tax. Many car owners only remember the car sale tax when they receive a notification about it from the tax authority.

No later than March 31, certain citizens who have received income from the sale of vehicles must report their income for the previous year, and based on the notification from the tax authority, pay income tax no later than June 1.

Yes, income tax must be paid if an individual sold something during the year 2025:

1) two or more mechanical vehicles, each of which has:

- the technically permissible total mass of no more than 3500 kilograms;

- the number of seating places, excluding the driver's seat, shall not exceed 8;

2) one mechanical vehicle with a total mass exceeding 3500 kilograms;

3) one motor vehicle having 9 or more passenger seats;

4) one mechanical means of transport related to its entrepreneurial activity.

It should be noted that the obligation to pay tax arises not only in the case of the sale of vehicles but also when receiving income from their compensated alienation in other ways, such as under a contract of exchange or rental.

There is no need to pay income tax:

1) when an individual sells one motor vehicle during the year 2025, if simultaneously:

- its technically permissible total mass does not exceed 3500 kilograms;

- the number of passenger seats shall not exceed 8;

- the transaction is not related to business activity;

2) upon the sale of a vehicle received by inheritance;

3) if the buyer is a close relative (parents, children, siblings, grandfather, grandmother, grandchildren, great-grandfather, great-grandmother, great-grandchildren, spouses), a close relative of the spouse, guardian, custodian, and ward. The exception is when the vehicle is transferred under an employment contract or another agreement related to entrepreneurial activity concluded between the specified parties;

4) If a citizen sold a vehicle for less than the purchase price, there is no tax to pay, as expenses exceeded income. However, it is necessary to submit a declaration.

In the absence of a declaration and non-payment of tax, administrative penalties are imposed on offenders. Therefore, to avoid complications, it is important to remember the tax on the sold vehicle.

Ministry of Emergency Situations Inspection for the Polotsk District

What income of citizens are tax agents required to report on?

Tax agents provide information about income recognized as objects of taxation under the income tax, subject to various rates of income tax, including information about benefits 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 about 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