Information for Individual Entrepreneurs

Unified tax for individual entrepreneurs and other individuals (on changes from 01.01.2026)

INCOME TAX FROM ENTREPRENEURIAL ACTIVITY FROM JANUARY 1, 2026

Cash receipt in a taxi as a guarantee of passenger rights protection

Attention to TAXI DRIVERS

On the use of cash registers that do not comply with new requirements, from July 1, 2025

On submitting the income tax declaration (calculation) for individual entrepreneurs in 2025

Comment to the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated September 26, 2024 No. 704/22 "On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16"

Recommendations for business entities engaged in the circulation of goods for which a traceability mechanism is introduced from December 1, 2024

Memo for individuals engaged in (planning to engage in) passenger transportation by taxi cars

Infographics for individual entrepreneurs on passenger transportation by taxi cars from 01.11.2024

Infographics for business entities engaged in operations related to the circulation of goods subject to traceability from 01.12.2024

Attention to business entities engaged in irregular passenger transportation by road!

On ensuring differentiated accounting in retail facilities with a sales area exceeding 200 square meters

On ensuring differentiated accounting when selling marked goods

Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated October 23, 2023 No. 712/19 "On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16"

COMMENT to the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated October 23, 2023 No. 712/19 "On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16"

Step-by-step algorithm of actions for business entities engaged in the circulation of traceable goods, for the implementation of electronic invoices

On including personal car expenses in entrepreneurial activity

Recommendations for business entities on organizing work to continuously monitor the compliance of revenue processed through cash registers (CR) and information contained in the cash register control system (CRCS)

On the information that a cash receipt must contain

Comment to the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated December 7, 2022 No. 841/27 "On amending the Resolutions of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16 and March 3, 2022 No. 114/6"

Comment to the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus and the State Committee for Standardization of the Republic of Belarus dated October 14, 2022 No. 29/99 "On requirements for cash registers, including those combined with taximeters, ticket printing machines"

MTS: receiving "envelope" salaries today, think about what will happen tomorrow... 

Attention to business entities engaged in retail trade of food products, including agricultural products, at fairs, market stalls

On marking certain light industry goods from 01.03.2022

STEP-BY-STEP ALGORITHM OF ACTIONS FOR BUSINESS ENTITIES WHEN MARKING GOODS REMAINS

MEMO (for individual entrepreneurs) on electronic invoices for the circulation of marked goods

Step-by-step algorithm of actions for business entities when marking goods.docx

On the purchase of footwear in the Russian Federation

For taxi dispatchers or taxi carriers

Institute of Tax Consulting