Legislative News: Travel Expense Reimbursement. Amendments to the Law “On Business Entities” and more
The legislative news review is presented as of April 2, 2026.
Updates in travel expense reimbursement
As of April 4, 2026, several amendments were made to the procedure for reimbursement of travel expenses (Decree of the Council of Ministers of the Republic of Belarus No. 176 of March 19, 2019 “On the procedure and amount of reimbursement of expenses, guarantees and compensation for business trips”, hereinafter referred to as Decree No. 176):
- Increase in daily allowance from 12.0 to 13.0 rubles.
- Accommodation in a location other than the place of the business trip.
Within Republic of Belarus: expenses are reimbursed on the basis of supporting documents, but not more than the cost of a first-class room in a hotel in the town where the employee is assigned (or a nearby one, if there is no hotel at the place of assignment);
Abroad: reimbursement is made based on supporting documents within the limits set out in Appendix 2 for the host country.
For reference: In 2025, amendments were also made to Decree No. 176:
- The rates of daily allowances and expenses for accommodation when sending employees on business trips abroad have been adjusted;
- The rule on reimbursement of travel expenses during business trips within the Republic of Belarus in the absence of travel documents (tickets) has been clarified;
- The rule for reimbursement of expenses for accommodation has been adjusted if an employee has not used the corporate debit card and has not submitted documents confirming the rent of accommodation during business trips within the Republic of Belarus, etc.
Recommendations: Changes in legislation require timely adjustments to existing Local legal acts of organizations. In this case, acts governing business trips, professional development and traveling nature of work.
Amendments to the Law “On Business Entities”
From March 21, 2026 the amendments to the Law of December 9, 1992 “ On Business Entities” came into force .
If a separate division plans to sell goods, perform work, or provide services, it must have branch status. Conducting commercial operations through a representative office is not permitted.
It is recommended to check the current activities of the divisions and, if necessary (if there is commercial activity), re-register them as a branch.
Republican subbotnik (community cleanup)
The date of the cleanup day was set at April 18, 2026 by the Resolution of the Council of Ministers No. 150 dated March 31, 2026.
- Employees themselves determine the amount they are willing to contribute,
- If April 18 is a working day for an employee, deductions from salary are made only on the basis of written application,
- money is transferred through district and city executive committees to regional executive committees (Minsk City Executive Committee) in the order established by the Ministry of Finance,
- Employees of non-profit organizations participate in subbotnik and determine the amount of contributions voluntarily.
Standard form of lease agreement for state lands
From April 2, 2026, Resolution No. 146 of the Council of Ministers of the Republic of Belarus dated March 31, 2026 came into force.
The standard land lease agreement form has been revised. The document stipulates that the rent amount is determined in accordance with Presidential Decree No. 439 of December 17, 2025.
Important: The new rent amount applies even if the business entity has not yet managed to re-register or bring the current agreement into compliance with Decree No. 439.
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Increase in the base rental value
Resolution No. 142 of March 28, 2026, “On establishing the amount of the base rental value,” was adopted and established a new amount of the base rental value from April 1, 2026.
From April 1, 2026, the base rental value is set at 20.03 rubles. Starting with payments for April 2026, the rental amount is to be calculated based on the 20.03-ruble rate.
For reference: the base rental value is mandatory for calculating rent when leasing real estate that is:
- in state ownership (republican and municipal);
- property of business entities where more than 50% of shares (interests) are held by the Republic of Belarus or its administrative-territorial units.
Recommendations: If necessary, organizations should enter into additional agreements.
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Information for Business Due Diligence
The E-Pasluga website provides official information from state registers of the Republic of Belarus for assessing cooperation risks and verifying business reputation. This is a paid service, but the cost is nominal.
This service is relevant for:
- concluding major transactions,
- granting a payment deferral,
- legal disputes and litigation,
- participating in tenders, public procurement, etc.
The received report replaces the manual collection of certificates and includes information on legal status (USR, bankruptcy, liquidation), budget arrears (tax authorities, social security fund, customs), as well as data from the registers of unreliable suppliers and State Control Committee inspection plans. Furthermore, the service accumulates information on assets, licenses, participation in economic court cases, and residency status in the High-Tech Park or Free Economic Zone.
More details: official website of the Republican Unitary Enterprise “National Center for Electronic Services”.
For professional advice on accounting and tax matters, please submit your inquiries using the feedback form on the website or by email: info@assurance.by.
