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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 31, 2019 No. 411

About the taxation

(as amended of the Presidential decree of the Republic of Belarus of 22.07.2021 No. 285)

1. Determine that:

1.1. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

1.2. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

1.3. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

1.4. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

1.5. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

1.6. in case of identification after December 31, 2018 of the fact of non-use of the unified imputed income tax relating to the tax periods which expired till January 1, 2019, determination of tax base of unified imputed income tax for such periods is made without application of provisions of item 4 of article 325-2 of the Tax Code of the Republic of Belarus in the edition operating till January 1, 2019.

At the same time the fact of non-use of unified imputed income tax is understood as implementation by the organization obliged to begin its application according to the Tax code of the Republic of Belarus, activities for rendering services in maintenance and (or) repair of automotor-vehicles and (or) their components without provision of the tax declaration (calculation) for this tax;

1.7. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

2. Determine that:

2.1. Are established by Council of Ministers of the Republic of Belarus:

procedure for creation, transfer and receipt of electronic waybills *, and also in the form of transport electronic documents (consignment) and (or) other documents confirming movement of goods when implementing mutual trade between state members of the Eurasian Economic Union and procedure for provision of information on them;

requirements to the operator of electronic document management (EDI provider) providing transfer and receipt of electronic waybills and also in the form of transport electronic documents (consignment) and (or) other documents confirming movement of goods when implementing mutual trade between state members of the Eurasian Economic Union;

______________________________

* For the purposes of this Decree electronic waybills are understood as commodity-transport and consignment notes in the form of electronic documents and the electronic messages created by the consignor in case of shipment of goods to the organization which location is not the Republic of Belarus, and also the foreign citizen and the stateless person performing business and other economic (economic) activity.

2.2. requirements to process of creation, transfer, obtaining, and also to formats of electronic waybills are determined by National academy of Sciences of Belarus together with the Ministry of Finance, the Ministry of Taxes and Tax Collection and the Ministry of Communications and Informatization in coordination with Operational analytical center in case of the President of the Republic of Belarus.

3. Make changes to decrees and the order of the President of the Republic of Belarus (appendix 1).

4. Recognize invalid presidential decrees of the Republic of Belarus (appendix 2).

5. To Council of Ministers of the Republic of Belarus in two-month time to take measures for implementation of this Decree.

6. This Decree becomes effective in the following procedure:

subitems 1.1 and 1.2 of Item 1 - after official publication of this Decree also extend the action to the relations which arose since March 23, 2019;

subitem 1.6 of Item 1 - after official publication of this Decree also extends the action to identification cases after December 31, 2018 of the fact called in it;

Item 1 of appendix 1 - from the first following after month of official publication of this Decree;

paragraphs the twelfth and fourteenth Item 23 of appendix 1 - after official publication of this Decree also extend the action to the relations which arose since May 26, 2017;

paragraphs the fifth or fifteenth Item 24 of appendix 1 - in three months after official publication of this Decree;

Items 2, 6, 7, 12, 17, 28, 31 appendices 1, Items 2, 4, the 5th this Decree and this Item - after official publication of this Decree;

other provisions of this Decree - after its official publication also extend the action to the relations which arose since January 1, 2019.

President of the Republic of Belarus

A. Lukashenko

Appendix 1

to the Presidential decree of the Republic of Belarus of October 31, 2019 No. 411

The list of the changes made to decrees and the order of the President of the Republic of Belarus

1. In the Presidential decree of the Republic of Belarus of July 9, 2001 No. 374 "About release of association of public associations "Belarusian confederation of the creative unions", the creative unions of the Republic of Belarus and their funds from tax payment on profit and on value added":

to state the name of the Decree in the following edition:

"About the taxation";

state Item 1 in the following edition:

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