Legislative News: On the Taxation of Severance Pay for Individuals. On Registration and Deregistration with Tax Authorities, and more
On Taxation of severance pay received by individuals upon retirement payable in the manner and on the terms provided by the collective contract, agreement
The Ministry of Taxes and Duties clarifies in the letter No. 3-2-11/00465 dated March 2, 2026. In accordance with paragraph 4 of Part 1 of Clause 4 of Article 208 of the Tax Code of the Republic of Belarus dated January 1, 2026, severance pay paid to individuals upon retirement in the manner and on the terms provided by the collective agreement or contract are exempt from income tax within three average monthly salaries of the employee.
Since the Tax Code does not establish the procedure for determining the average monthly salary, the Ministry of Taxes and Duties considers it acceptable to calculate this indicator in accordance with Chapter 3 of the Instruction on the procedure for calculating average earnings, approved by the Decree of the Ministry of Labor and Social Protection of the Republic of Belarus No. 47 dated April 10, 2000.
Considering the clarifications by the Ministry of Labor and Social Protection severance pay is not included in renumeration for employment. Therefore, amount of severance pay exceeding three average monthly salaries, are subject to income tax with the application of benefits established by second paragraph of Part 1 of Clause 23 of Article 208 of the Tax Code.
For reference: in 2026, the specified benefit applies to income not related to the performance of work duties, up to an amount of 3,910 rubles per year.
More details can be found on the official website of the Ministry of Taxes and Duties.
On registration and deregistration with tax authorities
Decree No. 5 of the Ministry of Taxes and Duties of January 29, 2026 establishes the forms of documents for registration and deregistration with tax authorities:
- applications for registration with the tax authority of a state body, a state legal entity, the provisions of which established by a legislative act, trustee, a simple partnership (participants of agreements on joint activities);
- applications for registration with tax authority of foreign organization;
- notifications of deregistration from tax authority of foreign organization, foreign individual entrepreneur, or other person who is a taxpayer in accordance with the legislation of a foreign state.
Instructions on the procedure for completing applications for registration and on the procedure and conditions for assigning, applying, and changing the UNP were also approved.
The decree comes into force from March 11, 2026.
More: Pravo.By.
New list of document forms for the implementation of administrative procedures of Ministry of Taxes and Duties
By the Decree of the Ministry of Taxes and Duties No.4 dated January 29, 2026 “On establishing the forms of documents for administrative procedures” the forms of documents for administrative procedures were approved:
- Application for obtaining certificates and confirmations (certificates to avoid double taxation, confirmation of the VAT payer’s status, certificate on the alienation of real estate).
- Applications for tax payment management (offset and refund of taxes, fees and penalties, applications for refund of the difference between tax deduction and the tax amount calculated on sales, etc.).
- Targeted purpose of imported goods for the implementation of investment projects (to confirm rights to benefits, established rights of the EAEU and the international acts).
The decision-making procedure is also being clarified.
Important: When using “old” forms the refusal to accept documents on formal grounds is possible.
The approved forms of documents come into force from May 1, 2026.
More: Pravo.By.
Traceability for large and small household appliances from March 1, 2026.
The Ministry of Taxes and Duties reminds that when carrying out operations related to the turnover of goods included in the list of traceable goods, from March 1, 2026, legal entities and individual entrepreneurs:
- To use electronic invoices;
- To submit to software package “Goods Traceability System” (hereinafter referred to as PC GTS) complete and reliable information;
- To keep quantitative records in units of measurement mandatory to be specified in electronic invoices.
Legal entities and individual entrepreneurs are to:
- As of March 1, 2026, conduct an inventory of existing balances of goods subject to traceability;
- No later than July 1, 2026, submit information on balances of traceable goods to the tax authorities of registration but no later than the date of commencement of turnover of such goods.
Based on the results of the inventory, an inventory list is compiled in free form, which shall contain the information necessary for filling in the balance information.
More details can be found on the official website of the Ministry of Taxes and Duties.
Typical questions from organizations (based on materials from the Social Security Fund)
On March 4, 2026, the Social Security Fund published answers to typical questions from organizations.
Question 1
The organization annually presents souvenirs on its founding anniversary. Are these souvenirs subject to mandatory insurance contributions to the budget fund?
Answer:
Souvenir products are not subject to mandatory insurance contribution, as they are a long-term advertising carrier and represent one of the forms of moral encouragement of employees aimed to stimulate the labor productivity, motivation, strengthen team spirit, and a sense of belonging to the company.
The cost of souvenirs is an expense of organization related to its activity and does not relate to payments in favor of employee.
Question 2
Organization plans to keep an event dedicated to Chernobyl Tragedy Day on April 26. As part of the event, expenses for food provision for workers incurred. Are these expenses subject to mandatory insurance contributions to the budget fund?
Answer:
Chernobyl Tragedy Day, April 26, is a commemorative date. The event dedicated to the memorable date should be considered ideological, as it aims to foster citizens’ value orientations, using historical memory as a tool for education and consolidation.
Thus, the organization’s expenses (based on properly executed primary accounting documents) aimed at providing food for workers at the event dedicated to the Day of the Chernobyl Tragedy are related to subparagraph 9.10 of paragraph 9 of the List.
Question 3
The organization holds an event of ideological nature that includes expenses for transporting of employees to the event site. Are these expenses subject to mandatory insurance contributions to the budget fund?
Answer:
The list does not include the employer’s expenses associated with participation of employees in the event of ideological nature.
At the same time, the said event relates to the organization’s activity as other activity not the primary production activity but which aimed at strengthening the fidelity to the constitutional order, sovereignty and independence of the Republic of Belarus, preserving traditional family, spiritual, moral and cultural values, as well as uniting workers, readiness to cooperate for constructive goals which ultimately affects the results of work.
Taking the above into account organization’s expenses for the transportation of employees to the location of the event of ideological nature (based on properly executed primary accounting documents) refer to subparagraph 9.10 of paragraph 9 of List No.115 as the amount of funds of the employer aimed at holding of events related to the activities carried out by the employer.
More details can be found on the official website of the Social Security Fund.
