RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of April 23, 2021 No. 250

About implementation of the Presidential decree of the Republic of Belarus of December 29, 2020 No. 496

In pursuance of Item 5 and based on paragraphs of the third or seventh Item 3 of the Presidential decree of the Republic of Belarus of December 29, 2020 "About traceability of goods" the Council of Ministers of the Republic of Belarus DECIDES: No. 496

1. Establish the inventory *, data about which turnover are traceability subject (further - the inventory), need and terms of submission of data on remaining balance of the goods included in the list, units of measure which are subject to specifying in electronic waybills according to appendix.

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* For the purposes of this resolution terms are used in the values determined in the Presidential decree of the Republic of Belarus of December 29, 2020 No. 496.

2. Determine that data on remaining balance of the goods included in the inventory are represented by subjects of managing to tax authorities in the place of registration in the form of the electronic document before implementation of the transactions connected with turnover of remaining balance of such goods, but no later than the terms established in the inventory.

3. Bring in the resolution of Council of Ministers of the Republic of Belarus of December 30, 2019 No. 940 "About functioning of the mechanism of electronic waybills" the following changes:

preamble after the words "About the Taxation" to add with words ", paragraphs of the fourth and fifth Item 3 of the Presidential decree of the Republic of Belarus of December 29, 2020 No. 496 "About traceability of goods";

in Item 1:

in subitem 1.1:

after the word "has the right" to add the subitem with words "if other is not established by the President of the Republic of Belarus,";

replace the words "delivery notes *" with the word "delivery notes";

third of subitem 1.4 to state part in the following edition:

"By transfer of the electronic messages created by the consignor in case of shipment of the goods included in the inventory, data about which turnover are subject of information exchange with state members of the Eurasian Economic Union, and (or) the inventory, data about which turnover are traceability subject (further, if other is not provided, - lists), to the organization which location is not the Republic of Belarus and (or) the foreign citizen, and (or) the stateless person performing business and other economic (economic) activity (further - electronic messages), participants of electronic document management the consignor and EDI provider are recognized;";

state subitem 1.5 in the following edition:

"1.5. the created electronic waybills, except as specified, established in part two of this subitem, shall be:

EDSs of responsible persons of participants of electronic document management are signed (except for the EDI provider(s) developed with use of personal keys which certificates of open keys are published by republican certification center of the State management system open keys of verification of the digital signature of the Republic of Belarus. Confirmation of powers of responsible persons of participants of electronic document management on signing of electronic waybills is performed with use of attribute certificates;

are transferred and received through EDI provider(s).

The created electronic messages shall:

to be signed by the EDS of responsible persons of the consignor developed with use of personal keys which certificates of open keys are published by republican certification center of the State management system open keys of verification of the digital signature of the Republic of Belarus;

to be transferred to EDI provider;

it is successful to undergo control in the program complex "System of Traceability of Goods" (further - the SPT PC) the state information system "Software and Hardware Complex on Automation of Settlement Process of the Taxes Which Are Subject to Payment in the Budget, Charges (Duties) and to Submission to Tax Authorities of Tax Declarations (Calculations) in Electronic Form", and on them the notification of EDI provider on successful passing of control to the SPT PC shall be received;";

to state part one of subitem 1.6 in the following edition:

"1.6. the created transport and other documents shall:

to be signed by the EDS of responsible persons of participants of electronic document management (except for the EDI provider(s) developed according to the national legal system of state member of the Eurasian Economic Union (further - EEU);

to be transferred from the Republic of Belarus and (or) are received in the Republic of Belarus through EDI providers;

undergo the procedure of establishment of trust to the EDS, and also transport and other document the national operator of the confidential third party on recognition of authenticity of electronic documents in case of interstate electronic interaction according to the legislation of the Republic of Belarus.";

add Item with subitem 1.7-1 of the following content:

"1.7-1. for the purpose of implementation by EDI provider of control of filling of the additional details which are subject to specifying in the electronic waybill and also verifications of presence in the SPT PC of data on the goods specified in electronic waybills, EDI provider in the Ministry of Taxes and Tax Collection are transferred data in structure and the terms determined by this Ministry in coordination with the operator of the nation-wide automated information system. The specified data are transferred in type of the electronic document;";

in part two of subitem 1.10 of the word "subitem 1.7" shall be replaced with words "subitems 1.7 and 1.7-1";

add subitem 1.11 with the paragraph of the following content:

"operability of information system of electronic document management of EDI provider regarding interaction with the Ministry of Taxes and Tax Collection on submission of the data which are subject to control and (or) inclusion in the SPT PC;";

add Item with subitem 1.12 of the following content:

"1.12. in case of receipt from the subject of managing of the electronic waybill which is not containing data on the goods included in lists, the EDI provider exercises control for:

compliance of electronic waybills to the format established 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;

filling of the data specified in part one of subitem 2.2 of Item 2 of this resolution.

In case of receipt from the subject of managing of the electronic waybill containing data on the goods included in lists, EDI provider:

exercises control for:

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