RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of January 31, 2025 No. 4

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Based on the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, Item 22 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160, of subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" the following changes:

in subitem 1.2 of Item 1:

the thirteenth to exclude the paragraph;

the twentieth to state the paragraph in the following edition:

"the information message about election as the organizations, newly created, including as a result of reorganization in the form of allocation, separation or merge, the accounting period on the value added tax according to appendix 39-1;";

add the subitem with paragraphs of the following content:

"confirmations of the actual owner of the income according to appendix 39-11;

the information about the Belarusian service provider on its turnovers on rendering of services according to appendix 39-12;

the information about the Belarusian supplier of goods on its turnovers on sales of goods according to appendix 39-13;

data on cost of the rendered services, including services which place of realization the territory of the Republic of Belarus, and services electronically according to appendix 39-14 is recognized;

data on the Belarusian organizations, the Belarusian individual entrepreneurs, their turnovers on sales of goods according to appendix 39-15.";

to state subitem 2.3 of Item 2 in the following edition:

"2.3. information containing data on turnovers on rendering of services and the estimated VAT amount which is subject to payment on form according to appendix 30 is filled in with the foreign organizations, foreign individual entrepreneurs, the other persons who are the taxpayers according to the legislation of foreign state rendering services electronically, specified in subitem 2.12 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 32-34 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and is confirmed by electronic submission of graphical image of the data constituted in form according to appendix 30 on paper in the PDF format. At the same time data on paper shall be signed with own hand by the head of the organization (the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state) or person authorized by it. In case of submission of data the digital signature is not required.

Information containing data on turnovers on sales of goods and the estimated VAT amount which is subject to payment on form according to appendix 30-1 is filled in with the foreign organizations, foreign individual entrepreneurs, the other persons who are the taxpayers according to the legislation of foreign state performing electronic remote sales of goods, specified in subitem 2.12-1 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 34-1-34-4 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and is confirmed by electronic submission of graphical image of the data constituted in form according to appendix 30-1 on paper in the PDF format. At the same time data on paper shall be signed with own hand by the head of the organization (the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state) or person authorized by it. In case of submission of data the digital signature is not required.";

in appendix 1 to this resolution:

after line item

"According to Item 6 of article 44 of the Tax Code of the Republic of Belarus

Date of termination of the contract of particular partnership (cooperation agreement) _______ _____________ ________________ (number) (number of month) (four figures of year)"

add appendix with line items of the following content:

	"Sign of submission of the tax declaration (calculation)	Mark X
	Due to the creation by the individual entrepreneur of the commercial organization established by one person";

in the Section I:

line item

"13.1. including the tax base and VAT amounts which are subject to payment in case of acquisition of services of data transmission at the foreign organizations

26/100"

exclude;

line item

"14 century 1. including the VAT amount estimated from turnovers on data transmission rendering of services (line 41 + line 13.1)

X

X"

exclude;

from the Section II line item

"15 century 1. including the tax deductions falling on turnover on data transmission rendering of services

X

X"

exclude;

in the Section III:

line item

"16 century 1. including the VAT amount the accruing result which is subject to payment on data transmission rendering of services (line 14v. 1 – line 15v. 1)

X

X"

exclude;

line item

"17 century 1. including VAT amount for the accounting period to payment (return) on data transmission rendering of services (line 16v. 1 – line 16v. 1 previous tax declaration (calculation))

X

X"

exclude;

line item

"18. VAT amount to payment (return) for the accounting period – all (line 17b + line 17v) and (line 18a + line 18b)

X

X"

replace with line item

"18. VAT amount to payment (return) for the accounting period – all (line 17b + line 17v)

X

X";

line items:

"18a. The VAT amount to payment (return) for the accounting period reduced by VAT amount to payment (return) for the accounting period on data transmission rendering of services (line 17b + line 17v – line 17v. 1)	X	X
18b. VAT amount to payment (return) for the accounting period on data transmission rendering of services (line 17v. 1)	X	X"

exclude;

line item

"19. From line 18 to surcharge (reduction) according to the inspection statement (line 19a + line 19b)

X

X"

replace with line item

"19. From line 18 to surcharge (reduction) according to the inspection statement

X

X";

line items:

"19a. The VAT amount reduced by VAT amount on data transmission rendering of services	X	X
19b. VAT amount on data transmission rendering of services	X	X"

exclude;

in the Section IV:

line item

"12.1. The decree of the President of the Republic of Belarus of August 6, 2009 No. 10 "About creation of additional terms for implementation of investments in the Republic of Belarus" in connection with implementation of the investment agreement: (line 12.1.1 + line 12.1.2 + …)"

replace with line item

"12.1. The decree of the President of the Republic of Belarus of August 6, 2009 No. 10 "About creation of additional terms for implementation of investments in the Republic of Belarus", the Law of the Republic of Belarus of July 12, 2013 No. 53-Z "About investments" in connection with implementation of the investment agreement: (line 12.1.1 + line 12.1.2 + …)";

line item

"12.2. the investment agreements signed with the Republic of Belarus, providing the Republic of Belarus, other than the Decree of the President, of August 6, 2009 No. 10 of condition and (or) procedure for acceptance of VAT amounts to deduction in full: (line 12.2.1 + line 12.2.2 + …)"

replace with line item

"12.2. the investment agreements signed with the Republic of Belarus, providing the Republic of Belarus, other than the Decree of the President, of August 6, 2009 No. 10, of the Law of the Republic of Belarus "About investments" conditions and (or) procedure for acceptance of VAT amounts to deduction in full: (line 12.2.1 + line 12.2.2 + …)";

state the Section V in the following edition:

"Section V. Data on understating (overestimate) of VAT amount, to the subject payment (return) according to the tax declaration (calculation) in which incompleteness of data or error are found

rub.

The accounting period 3, for which the incompleteness of data or errors which led to understating (overestimate) of VAT amount for this period are found	Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –)		The accounting period 3, for which the incompleteness of data or errors which led to understating (overestimate) of VAT amount for this period are found	Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –)
	VAT amount	Including difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects		VAT amount	Including difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects
1	2	3	4	5	6
January			July
February			Augustus
Mart			September
April			October
Mai			November
June			December
			TOTAL in year, including:
			it is estimated according to Item 6 of article 33 of the Tax Code of the Republic of Belarus
			it is estimated according to Item 6 of article 73 of the Tax Code of the Republic of Belarus
			it is estimated according to Item 8 of article 73 of the Tax Code of the Republic of Belarus";

from the interlinear note "2" to this appendix of the word", the Belarusian notarial chamber" to exclude;

in appendix 1-1 to this resolution:

after line item

"According to Item 6 of article 44 of the Tax Code of the Republic of Belarus		Date of termination of the contract of particular partnership (cooperation agreement)
		_______	______________	__________________
		(number)	(number of month)	(four figures of year)"

add appendix with line items of the following content:

"Sign of submission of the tax declaration (calculation)	Mark X
Due to the creation by the individual entrepreneur of the commercial organization established by one person";

from the interlinear note "2" to this appendix of the word", the Belarusian notarial chamber" to exclude;

in appendix 2 to this resolution:

line items:

"the foreign person rendering services in electronic forme1	foreign organization
	foreign individual entrepreneur
the foreign intermediary in calculations for services in electronic forme2	foreign organization
	foreign individual entrepreneur"

replace with line items:

"the foreign person rendering services in electronic forme1	foreign organization
	foreign individual entrepreneur
	the other person who is the taxpayer according to the legislation of foreign state
the foreign intermediary in calculations for services in electronic forme2	foreign organization
	foreign individual entrepreneur
	the other person who is the taxpayer according to the legislation of foreign state";

to state the interlinear notes "1" and "2" to this appendix in the following edition:

"______________________________

1 The foreign person rendering services electronically – the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state who render services electronically which place of realization the territory of the Republic of Belarus, to buyers of the Republic of Belarus, the corresponding criteria, the certain Item 2 of article 141 of the Tax Code of the Republic of Belarus (further – buyers of services of the Republic of Belarus) perfroming calculations with them for the rendered services is recognized.

2 The foreign intermediary in calculations for services electronically – the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state who will organize rendering services electronically of the foreign organization (the foreign individual entrepreneur) to buyers of services of the Republic of Belarus, and also settlings with such buyers of services.";

to be reworded as follows appendix 2-1 to this resolution it (is applied);

in appendix 3 to this resolution:

after line item

"According to Item 6 of article 44 of the Tax Code of the Republic of Belarus

Date of termination of the contract of particular partnership (cooperation agreement) _______ _____________ _________________ (number) (number of month) (four figures of year)"

add appendix with line items of the following content:

"Sign of submission of the tax declaration (calculation)

Mark X

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