Legislative News: Verification of a Taxpayer’s Receipt by an Organization. Electronic Distance Trade and more
The legislative news review is presented as of March 19, 2026.
Verification of a taxpayer’s receipt by an organization: why and how?
Verification of receipt allows to confirm that the self-employed individual has actually generated the document in the app and that revenue data was received by the tax authorities. This, in turn, protects the company from unjustified inclusion of costs in expenses and claims from regulatory authorities.
An individual-taxpayer of professional income tax is required to generate a receipt using the Profdohod mobile application when settling payments with customers.
The receipt can be sent to the buyer via SMS, email, instant messaging, or other means of communication. Additionally, the buyer can scan a QR code containing the receipt information.
To check whether a receipt is registered with the tax authorities, you can use the “Checking receipts issued by professional income taxpayers” service, located on the official website of the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter referred to as the MTD). To search, enter full name of the professional income taxpayer, along with their tax identification number, contained in the received receipt, and complete the “I’m not a robot” verification.
Read more on the official website of the Ministry of Taxes and Duties.
Electronic distance trade: structure and format of information
Decree No.9 of the Ministry of Taxes and Duties of the Republic of Belarus dated February 26, 2026 “On establishing the structure and format of information” was published on the National Legal Internet Portal of the Republic of Belarus Parvo.by.
The document establishes the structure and format of:
- information about Belarusian organizations, Belarusian individual entrepreneurs (hereinafter referred to as IE), their turnover in the sale of goods;
- information about the Belarusian service provider and its turnover in the sale of services;
- information on the cost of services rendered, including services which place of implementation is recognized as the territory of the Republic of Belarus, and services in electronic form;
- information about the Belarusian supplier of goods and its turnover in sales of goods.
More details can be found on Pravo.by portal.
On the Performance of Management Activities by Individual entrepreneur
According to paragraph 1 of Article 22 of the Civil Code of the Republic of Belarus (hereinafter referred to as the CC), an individual entrepreneur has the right to carry out activities only according to the list of permitted types.
Effective January 1, 2026, legislation prohibits individual entrepreneurs to act as executive bodies of business entities. Entering into new agreements for the transfer of such powers is not permitted, and previously concluded contracts are subject to termination.
After the specified date, the implementation of this activity is considered illegal, except for the individual entrepreneur acting as a manager in a unitary enterprise.
Read more on Pravo.by.
The Social Security Protection Fund explains where to submit a sick leave certificate for payment.
To apply for benefits, please contact:
- primary place of employment;
- place of part-time employment, if there is no primary place of work (if there are several, at the recipient’s choice);
- places of part-time employment, if the individual is on parental leave (for a child under 3 years old) at their primary place of work.
Therefore, a sick leave certificate must be presented at the place where the benefit is assigned, and at other places of work, a certificate of temporary incapacity for work.
If an employee is assigned a temporary disability benefit at their primary place of employment while being actually engaged in work for other employers during that period, the expenses for such benefits will not be offset against mandatory insurance contributions to the Social Security Protection Fund (SSPF) and must be refunded by the recipient.
For reference :
- at the primary place of employment and at the place of performance of work under a civil law agreement (if there is a place of work and a civil law agreement, 2 sick leave certificates are submitted);
- at the place of employment and to the SSPF authorities (if you have a place of employment and place to work as an individual entrepreneur, 2 sick leave certificates are submitted).
Source: official Telegram channel of the Federal Social Security Fund.
Attention, Vitebsk: land tax and property tax
The Vitebsk City Council of Deputies has published Resolution No. 146 of February 18, 2026, which amends the Resolution No. 121 of December 30, 2025, which sets increasing coefficients for real estate and land tax rates for the current year.
Officially registered religious organizations are exempt from the 2.0 increase coefficient on property taxes on their capital buildings and structures.
The increasing coefficient does not apply to land tax:
- for HOAs and housing construction cooperatives that independently operate housing stock;
- authorized persons for the management of common property (appointed by executive committees).
The exception is land under built-in non-residential premises or objects removed from the residential stock.
The list of organizations that do not apply the increasing coefficient to land tax includes regional sports clubs of the Federation of Trade Unions of Belarus.
The coefficient 2.0 is not applied either to property tax or land tax:
- for automobile manufacturers (except engines) with a staff of at least 200 people (as of January 01, 2026);
- manufacturers of hydraulic and pneumatic equipment.
Resolution applies to relationships that arose from January 1, 2026.
Attention Mogilev: property tax and land tax
The Mogilev City Council of Deputies adopted Resolution No. 21-Z dated February 26, 2026, which adjusted the increasing coefficients and benefits for local taxes.
For stainless steel manufacturers and organizations with a Mogilev region share in their share capital of more than 90%, who also provide maintenance for bomb shelters, the increase in land tax rates has been canceled.
For water supply and sanitation organizations ( the Ministry of Housing and Communal Services system ) providing water supply and sanitation services, property tax rates have been reduced by half.
The general increase in land tax and property tax rates does not apply to real estate lessors: organizations whose primary activity is leasing their own or leased property and which lease state-owned land plots exceeding 13 hectares (note: previously, this exemption applied only to real estate tax).
Resolution applies to relationships that arose from January 1, 2026.
Fee for procurers in Mogilev
The Mogilev City Council of Deputies amended the procedure for calculating the local fee for procurement agents.
If the purchase of mushrooms, berries, or medicinal raw materials for industrial processing/sale is carried out in the interests of a foreign customer, the Belarusian intermediary (commission agent or attorney) is recognized as the taxpayer.
This approach is applied if the customer is:
- a foreign organization that does not have a branch in Belarus;
- an individual – a tax resident of a foreign state;
- foreign individual entrepreneur.
Read more on Pravo.by.
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