Accounting for Additional Insurance Contributions. A Common Error when Correcting PU-3. Mandatory Labeling when Importing from the Russian Federation. New in State Registration and Liquidation of Legal Entities and Individual Entrepreneurs, and Other Legislative Updates
The legislative news review is presented as of June 04, 2026.
The procedure for accounting for additional insurance contributions when taxing profits
From March 01, 2026, in relation to the heads of organizations – the sole property owners or the sole founders (participants), as well as other heads of commercial organizations, a minimum base for calculating insurance contributions for mandatory insurance against accidents at work and occupational diseases to the Belarusian Republican Unitary Insurance Enterprise “Belgosstrakh” has been established, equal to the wages of employees of the Republic of Belarus for the respective month.
In tax accounting, insurance contributions shall be recognized in the reporting (tax) period to which they relate in accounting, with the exception of insurance contributions accrued in the order established by insurance legislation for the audited period and not reflected by the payer in tax returns (calculations) for income tax due for submission prior to the scheduling of the tax audit.
Additional accrual of the amount of insurance contributions based on the average salary of employees of the Republic of Belarus is not a correction of an error and is reflected in the accounting records of the organization in the month of their additional accrual.
Thus, additional amounts of insurance contributions accrued based on the average salary of employees of the Republic of Belarus shall be recognized when taxing profits in the reporting (tax) period to which the month of additional accrual of insurance contributions belongs.
For more details, please visit the Ministry of Taxes and Duties website.
On the accounting of insurance contributions of Closed Joint-Stock Insurance Company “Centaur” for tax purposes
The Letter of the Ministry of Taxes and Duties of the Republic of Belarus dated May 26, 2026 No. 2-2-13/01473 “On clarification” explains the procedure for accounting of insurance contributions of Closed Joint-Stock Insurance Company “Centaur” when taxing profits.
Insurance contributions under the voluntary medical expenses insurance contract concluded with Centaur Insurance Company, the insurer organization:
- shall not be entitled to include it in the expenses taken into account for profit taxation in the event of termination of such an agreement before the expiration of a year from the date of its commencement;
- shall be entitled to include in expenses taken into account for profit taxation, in the event of the transfer of obligations under such an agreement to another insurance organization and upon fulfillment of all conditions regarding the amount of insurance contributions established by Decree of the President of the Republic of Belarus No.219 dated May 12, 2005 “On insurance contributions under agreements on voluntary life insurance, supplementary pensions and medical expenses included in the costs of production and sale of products, goods (works, services)”.
For more details, please visit the Ministry of Taxes and Duties website.
A typical error when correcting PU-3 on the portal
Submitting Form PU-3 to the Social Security Fund corporate portal is not enough. The law only recognizes a report as submitted when the payer receives a report with the “accepted” status. If a batch contains errors, it is only partially accepted.
The Social Security Fund provides the following example. An accountant sent a batch of PU-3 forms for five employees. The fund sent a report: documents were accepted only for three employees, but errors were found for two insured individuals. This means that information for three employees has already been successfully entered into their individual personal accounts. The remaining two individuals resulted in errors, meaning the reporting for them has not been submitted.
The main and most common mistake at this stage is to correct inaccuracies in the old batch and send the original file in its entirety to the portal for all 5 employees.
If PU-3 contains information that completely duplicates already accepted data for the same period, the system will automatically reject these documents. As a result, the accountant will receive a confusing report stating that the Individual Personal Account for three employees already contains similar data, while the forms for the two corrected employees have been accepted.
The correct and safe procedure for partial acceptance of a batch is to correct the errors and create a new batch containing PU-3 forms exclusively for those employees who were not accepted the first time.
For more details, please visit the Social Security Fund website.
Mandatory labeling when importing from the Russian Federation
From May 7, 2026, the import of mobile phones, laptops, and tablets from the Russian Federation is permitted only if they are labeled. Goods (including remaining stock) must bear Russian-stardard identification marks (as per Decision of the Eurasian Economic Commission Council No. 110 of September 27, 2023, and Resolution of the Council of Ministers of the Republic of Belarus No. 1030 of July 29, 2011).
If your organization has any unused Belarusian-standard marking codes that you previously acquired for purchasing equipment in the Russian Federation, you may use them to process current deliveries.
A special feature has been opened in the Electronic Sign State Information System (GIS) until July 31, 2026. This feature allows users to submit information about the application of Belarusian identification codes to gadgets imported from Russia. This will allow the goods to be registered, placed into legal circulation, and old contracts to be terminated without losing the value of previously purchased codes.
For more details, please visit the Ministry of Taxes and Duties website.
Child benefits in summer
State benefits are not paid to children who reside primarily outside the Republic of Belarus during their stay abroad. An exception is made only for children whose parents work in diplomatic missions and consular offices of the Republic. In all other cases, payments are suspended from the day the child leaves the country for any period, provided their primary residence outside the country is confirmed.
The criterion for preferential residence is assessed within every 12 months from the date the benefit is assigned. If the child is actually in Belarus for at least 183 calendar days in total during the year, their primary residence is considered to be in the country. If the total period is less than 183 days, their primary residence is considered to be abroad. Short-term trips of up to two months do not interrupt the full payment, as long as the general 183-day rule is met.
Organizations are required to submit inquiries to the Fund’s regional offices at least once per quarter to obtain information about children traveling abroad. This applies to child care benefits for children under 3 years of age and for children aged 3 to 18.
If benefit payments were suspended due to a child’s departure for more than two months (or for any period if the child primarily resides abroad), payments will resume upon the child’s return to Belarus. This does not happen automatically, but strictly from the day the recipient submits the relevant application.
If the recipient concealed the fact of the child’s departure and the benefit continued to be paid, the entire overpaid amount must be refunded. The calculation of the excess is made from the day the child departed the Republic of Belarus until the end of the month in which the child returned to the country.
For more information, visit the Social Security Fund website.
New regulations regarding state registration and liquidation of legal entities and individual entrepreneurs
The Law “On state registration and liquidation (termination of activities) of business entities” was signed.
The law provides for the procedure for state registration of a legal entity operating under a standard charter. The requirement for a legal entity to obtain a state registration certificate is eliminated.
At the same time, state registration of new business entities is restricted for legal entities and individual entrepreneurs who have outstanding wage and remuneration arrears.
In cases where the reorganization of a legal entity is recognized as invalid and it is restored to its previous status, the institution of external management is introduced.
For more information, please follow the direct link to the website President.gov.by.
On deferment of security payment under the SPOT
On May 29, 2026, the Government of the Russian Federation adopted Resolution No. 641, which defined a list of cases of non-payment of a security deposit when importing goods into Russia, in addition to those directly listed in Article 11 of the Federal Law “On the National System for Confirming the Expectation of Delivery of Goods and on Amendments to Certain Legislative Acts of the Russian Federation.”
For goods imported from the Republic of Belarus, no security deposit is required until October 31, 2026, provided the following conditions are met:
- the goods are imported from the Republic of Belarus to the Russian Federation through the Russian-Belarusian section of the state border of the Russian Federation;
- The supplier of the goods is an organization or individual entrepreneur created (registered) in accordance with the legislation of the Republic of Belarus.
For reference: All other provisions of the Federal Law on the import of goods from the Republic of Belarus began to apply from June 1, 2026, without exception, including in terms of fulfilling the obligation for the carrier of goods to have a visualized link (QR code) provided by the Russian importer at the time of crossing the Russian-Belarusian section of the State Border.
For more details, please visit the Ministry of Taxes and Duties website.
Information for consumers of services in electronic form for non-residents
VAT is payable to the budget of the Republic of Belarus if the purchaser of such services is an individual who is located in the Republic of Belarus (location is determined by the place of residence, IP address of the device, international country code of the telephone number).
As of June 1, 2026, 110 foreign companies are registered with the tax authorities of the Republic of Belarus and pay VAT in connection with the provision of services electronically. The list of these companies is available on the Ministry of Taxes and Duties website in the “e-VAT for Foreign Entities” section.
Since this category of taxpayers does not own property in the Republic of Belarus, tax authorities have the right to suspend the operation of websites through which foreign organizations provide services in electronic form as a disciplinary measure in the event of non-payment of VAT.
In this regard, it should be noted that one of the reasons for website access disruption may be the detection of tax violations. Information about suspended access to the website is published in the specified section of the Ministry of Taxes and Duties website.
Once the foreign organization corrects its tax violations, Belarusian users’ access to the site is restored.
For more details, please visit the Ministry of Taxes and Duties website.
To receive professional advice regarding the application of current legislation for accounting purposes or to receive advice on tax matters, please send your inquiries via the feedback form on the website or write to email: info@assurance.by.
