Legislation news: Clarification of the Ministry of Taxes and Duties on the indication in the electronic invoices of information on the amount of the applied importer’s allowance

Due to the entry into force on April 15, 2025 of Resolution No. 713(6) of the Council of Ministers of the Republic of Belarus dated April 2, 2025 “On amendments to resolutions of the Council of Ministers of the Republic of Belarus” (hereinafter – Resolution No. 713(6)), which amended Resolution No. 713 of the Council of Ministers of the Republic of Belarus dated October 19, 2022 “On the price regulation system” (hereinafter – Resolution No. 713), the Ministry of Taxes and Duties provided the following clarifications:

Thus, business entities must additionally indicate in the consignment note and the shipping document the following information related to the establishment of regulated prices for consumer goods (p. 12 of Resolution No. 713):

– the amount of the importer’s surcharge applied (in percent) – indicated by business entities that are importers;

– the amount of the surcharge applied by the importer (in percent) – indicated by trade organizations engaged in wholesale trade.

The Ministry of Taxes and Duties also considers it necessary to follow the procedure proposed in the explanation for specifying the necessary information in electronic invoices.

You read the text of Ministry the Taxes and Duties Clarification dated 25.04.2025 No. 8-2-14/32128 “On specifying information on the amount of the importer’s surcharge applied in electronic invoices” at the following link: Clarifications and comments.