Legislative news: Clarifications on Form 4-fond, Payment of Insurance Premiums, the CMR Consignment Note, and moreLegislative news: Clarifications on Form 4-fond, Payment of Insurance Premiums, the CMR Consignment Note, and more
The legislative news review is presented as of April 16, 2026.
Clarification from the Ministry of Labor on filling out lines 56 and 57 in Form 4-fond
The Ministry of Labor and Social Protection (hereinafter referred to as the Ministry of Labor) has clarified the procedure for filling out specific lines in Form 4-fond.
Lines 56 and 57 of the report are filled in by taxpayers of organizations regardless of the form of ownership – whether state (republican, municipal) or private.
Exception: budgetary organizations, organizations receiving subsidies, whose employees’ compensation is equated to that of budgetary organization employees, and government bodies in relation to which control over legislation on wages is carried out in accordance with budgetary legislation.
The information in lines 56 and 57 of the report is filled in to calculate the coefficient in relation to the head of the organization worked in the reporting period on the basis of a concluded employment contract or an order on temporary transfer and is not filled in in relation to other categories of managers, including managers of separate units, in the absence of the position of the head of the organization in the staffing table, as well as other executives to whom Resolution No.597 of the Council of Ministers of the Republic of Belarus dated July 08, 2013 does not apply.
Information in lines 56 and 57 to be filled in cumulatively.
For more details on the filling procedure, please follow the link.
How to accrue and pay insurance contributions on payday if the Average Wage data has not yet been published?
The official Belgosstrakh website clarifies that insurance premiums must be accrued in the same month when accruing payments to the head of an organization under an employment or civil law contract, in accordance with Parts 1-3 of Clause 2 of the Regulation on Contributions to Actual Accrued Payments.
The deadline for payment of insurance premiums is established by paragraphs 4 and 5 of the Regulation on Contributions: no later than the 25th day of the month following the quarter in which payments are accrued to insured persons for whom insurance premiums are accrued in accordance with legislation. If the deadline for payment of insurance premiums coincides with weekends, state holidays, and holidays established and declared days-off, payment of insurance premiums is made on the working day preceding such weekend (non-working) days.
Insurance premiums for 2026 must be paid:
- for the 1st quarter – no later than April 24, 2026;
- for the 2nd quarter – no later than July 24, 2026;
- for the 3rd quarter – no later than October 23, 2026;
- for the 4th quarter – no later than January 25, 2027
If information on AW* is published on or before the specified dates, additional insurance contributions must be paid if the salary of the head of a commercial organization is less than the average for the republic on the specified dates.
If information on AW is published after the last due date for payment of insurance premiums or after the end of the banking day of the last due date, insurance premiums must be paid on the day of publication or the following day if the information is published at the end of the day. In this situation, no penalty will be charged for late payment of insurance premiums.
*Average wage of workers in the Republic of Belarus.
More details can be found on the official website of Belgosstrakh.
Updating the list of hazardous professions
Resolution No. 175 of April 8, 2026, was adopted, updating the list of professions that provide the right to a professional pension for work in harmful and hazardous working conditions.
Main changes:
- a number of professions and positions were excluded from the lists;
- 15 professions have been moved from list No. 1 to list No. 2;
- sections have been regrouped;
- the wording of the work, conditions and indicators, etc. has been clarified.
Important: These changes may require adjustments to the local legal acts.
More details can be found on the website of the Government of the Republic of Belarus.
Explanation from the Ministry of Taxes and Duties regarding the receipt of cargo in the CMR Consignment note
One of the mandatory conditions for applying the zero (0) percent VAT rate is the presence of a completed unified international shipping document (or a copy thereof) (hereinafter referred to as the CMR note), which includes the date of receipt of the cargo by the consignee or another person authorized to receive the cargo, certified by them upon completion of the international road carriage. Another person authorized to receive the cargo also includes a person whose location corresponds to the place of unloading of the cargo, indicated in column 3 “Place of delivery of goods” of the CMR note.
Completion of an international shipment must be confirmed by a completed CMR note, which includes the date of receipt of the cargo by the consignee or other person authorized to receive the cargo, which is indicated in column 24, “Goods Received,” of the CMR note. The date entered in column 20, “Special Agreed Terms,” of the CMR note by the representative of the temporary storage warehouse specified in column 3, “Place of delivery of goods” is not the date of receipt.
Thus, if one of the conditions established in paragraphs 2–7 of part 2 of clause 2 of Article 126 of the Tax Code is not met (in particular, if the CMR note does not contain the date of receipt of the cargo by the consignee or another person authorized to receive the cargo), the transportation service is not recognized as an exported transportation service and there are no grounds for applying the zero (0) percent VAT rate.
More information can be found on the website of the Ministry of Taxes and Duties.
On taxation of foreign organizations operating in the Republic of Belarus through a permanent establishment
The letter of the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter referred to as the MTD) dated April 13, 2026 No. 4-2-21/01064 on 40 pages contains recommendations on taxation issues for foreign organizations operating on the territory of the Republic of Belarus through a permanent establishment.
The explanation includes the following sections:
- Tax liabilities of a foreign organization in connection with activities on the territory of the Republic of Belarus through a permanent establishment.
- The concept of a permanent establishment of a foreign organization.
- Registration of foreign organizations in connection with activities on the territory of the Republic of Belarus through a permanent establishment.
- Features of filing tax returns (calculations) and fulfilling tax obligations for VAT, profit tax, income tax, taxes for which foreign organizations are recognized as tax agents.
- Typical violations of tax legislation of the Republic of Belarus by foreign organizations.
- Deregistration of a foreign organization and a number of other issues.
More details can be found on the website of the Ministry of Taxes and Duties.
Changes in the procedure for procurement using own funds from July 11, 2026
Council of Ministers Resolution No. 168 of April 7, 2026, “On the Procedure for Procurement of Goods (Works, Services) Using Own Funds” updated the rules for procurements of goods using own funds. This document comes into force three months after its official publication.
A complete transition to an electronic format is being introduced: competitive procedures will be conducted digitally, similar to government procurement. A unified procurement procedure is being established for organizations at both the national and local levels.
The threshold for applying the legislation is being significantly changed: it will apply to purchases valued at over 100 base units (currently 1,000 base units). The range of entities subject to regulation is being expanded, including participants in holding companies with state participation, as well as lease and rental agreements.
At the same time, the list of exceptions allowing procurement outside the established procedure is being reduced. Additional restrictions on participation in procurement are being introduced: affiliated entities, entities involved in terrorist or extremist activities, and organizations that have committed corruption offenses are not permitted. Special requirements are also being established for the rental and use of certain types of equipment (trucks, tractors, agricultural machinery) under the relevant OKRB codes.
More details about the document can be found at the link.
Amendment to the Law “On Energy Saving”: simplification of the procedure for approval of fuel and energy resources.
On April 10, 2026, amendments to the Law “On Energy Saving” came into force, aimed at simplifying the procedure for approving consumption standards and maximum levels of fuel and energy resources.
According to the updated regulation, the establishment of these standards is carried out exclusively by the Department of Energy Efficiency of the Gosstandart or its regional offices, without the involvement of other government agencies or local executive committees. The competent authority is determined based on the volume of annual consumption:
- for a volume of 50,000 tons of coal equivalent or more – the Department of Energy Efficiency;
- for volumes from 300 to 50,000 tons of coal equivalent, and also in the presence of thermal energy sources with a capacity of 0.5 Gcal/h – regional or Minsk city administration.
A significant innovation is the introduction of a digital format for interaction. Administrative procedure 548.2.1.1 has been implemented on the unified electronic services portal “E- Pasluga .” Completing this procedure requires strict authentication (using an electronic digital signature or biometric documents), completing an application, and submitting the required documents electronically.
The procedure is free of charge and takes up to one month. The result is an administrative decision (approving the regulations or a reasoned refusal in PDF format), which is sent to the applicant’s personal account on the portal.
The deadline for submitting documents remained unchanged: no later than one month before the regulations come into effect or before the expiration of previously established regulations. The adopted changes aim to reduce the administrative burden and ensure uniform in law enforcement practices.
More details can be found on the Gosstandart website.
Decree on the register of feed and feed additives manufactures
On April 13, Decree No. 124 “On the register of feed and feed additives manufactures” was signed.
The register will be established by the Ministry of Agriculture and Food. Effective January 1, 2027, entities that produce feed and/or feed additives for farm animals for sale must be included in the register. The activities of producers not included in the register will be considered illegal.
For more information, follow the link on the Pravo.by website.
To obtain professional advice regarding the application of current legislation for accounting purposes or to receive advice on taxation matters, please send your inquiries through the feedback form on the website or send us email : info@assurance.by.
