of October 16, 2014 No. 493
About development of clearing settlements
For the purpose of increase in the Republic of Belarus shares of the clearing settlements perfromed by physical persons:
1.1. when carrying out by physical person the calculations which are not connected with implementation of business activity by it, the amount of payment (payment amount in total) cash for the goods (works, services) realized by legal entities and individual entrepreneurs (further – cash payment money), 500 basic sizes within one transaction with observance of requirements of parts two and third cannot exceed this subitem if other is not provided by legal acts.
According to the bargain concluded with completion date of obligations no more than a year the cash payment size cannot be exceeded by money during completion date of obligations according to this transaction.
According to the bargain concluded with completion date of obligations over a year and also on the bargain concluded without specifying of completion date of obligations the cash payment size cannot be exceeded by money within each calendar year during obligation fulfillment according to this transaction;
1.2. action of subitem 1.1 of this Item does not extend to payments of physical persons for the goods (works, services) performed by way of cash deposit of money directly in cash desks of banks, the non-bank credit and financial organizations and payment agents * for transfer on business bank accounts, individual entrepreneurs;
1.3. legal entities and individual entrepreneurs in case of sales of goods, performance of works, rendering services have no right to accept cash payment money if the amount of this payment exceeds the extreme size according to subitem 1.1 of this Item;
1.4. legal entities, individual entrepreneurs shall give to physical persons opportunity of payment of goods (works, services) by means of single settlement and information space ** in case of regular (more than three times during calendar quarter) sale of goods to physical persons, performance of works, rendering services which total cost according to one transaction which is not connected with implementation of business activity by these physical persons exceeds 500 basic sizes.
The obligation established by part one of this subitem comes after the expiration of the calendar quarter following calendar quarter in which the legal entity, by the individual entrepreneur performs sale of goods to physical persons works are performed, services more than three times according to part one of this subitem are rendered;
1.5. till January 1, 2026 the income paid by bank to physical person in cash or natural form, electronic money, in the amount of, not exceeding 2 percent from transaction amount of the cashless payment of goods (work, service) made by this physical person when using bank payment card, system of remote bank servicing, and also during the using or repayment of electronic money is not recognized the taxation object the income tax from physical persons.
The amounts of the income which are not recognized by the taxation object the income tax from physical persons according to part one of this subitem and paid by banks to physical persons are included banks of non-operating expenses.
2. In six-months time to provide to Council of Ministers of the Republic of Belarus and National Bank reduction of acts of the legislation in compliance with this Decree and to take other measures directed to accomplishment of its provisions.
Item 2 - after official publication of this Decree;
other provisions of this Decree - in six months after its official publication.
President of the Republic of Belarus
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