Regarding Access to the Account on the Electronic Invoice Portal. Regarding the Extension of the Digital Signature Validity Period. Random Inspection Plans for the Second Half of the Year and Other Legislative Updates
The legislative news review is presented as of June 18, 2026.
The Tax Code’s regulation has come into effect: blocking access to personal accounts on the electronic invoice portal for ignoring requests
The list of cases in which tax authorities have the right to restrict (renew) the payer’s access to the payer’s personal account on the Electronic Invoice Portal is established by subparagraph 1.24 of paragraph 1 of Article 107 of the Tax Code.
According to the website of the Ministry of Taxes and Duties, a decision was first issued on June 11, 2026, to block access to the personal account on the electronic invoice portal in relation to LLC “M” due to the taxpayer’s failure to submit documents and (or) other information at the request of the tax authority, sent in accordance with paragraph 1 of Article 79 of the Tax Code, related to non-payment (incomplete payment) of VAT.
To restore access to the payer’s personal account on the Electronic Invoice Portal, the payer has the right to notify the Ministry of Taxes and Duties or the tax authority at the place of registration about the elimination of violations, attaching copies of documents (information) confirming their elimination (Resolution of the Ministry of Taxes and Duties dated April 30, 2025 No. 22 “On restricting (restoration) of access to the payer’s personal account on the Electronic Invoice Portal”.
For more information, please visit the Ministry of Taxes and Duties website at the link.
On the extension of the validity period of the digital signature certificate by business entities
The Ministry of Taxes and Duties reminds business entities that they must renew their digital signature certificates. By renewing early, the validity of the current digital signature certificate is preserved, and remote renewal becomes available.
Information on the service for remotely issuing a certificate for an individual entrepreneur or legal entity using a valid certificate is available on the official website of the National Center for Electronic Services, in the section “Digital Signature Certificates and Media.”
Please note that as part of the provision of the above-mentioned service, an additional attribute certificate for the Social Security Fund is not issued.
Detailed information on the procedure for obtaining an electronic digital signature, including a list of required documents, is available on the official website of the Ministry of Taxes and Duties in the section “Current/Electronic Digital Signature”.
For more information, please visit the Ministry of Taxes and Duties website at the link.
Donors: compensation and guarantees
The Ministry of Labor and Social Protection reminds blood donors of their statutory guarantees and compensations:
- Release from work
On the day of donating blood, the employee is released from work for the entire working time (shift) in accordance with the internal labor regulations or the approved work schedule (shift), with retention of average earnings.
An employee has the right to begin work on the day of donating blood, except in cases of work in harmful and (or) hazardous working conditions, night work and overtime work.
It is important to notify the employer in writing 2 working days in advance.
- 100% payment of sick leave
If a donor has donated blood ≥4 times or components ≥16 times in the last year, he or she receives full sick leave pay.
If the disability is related to the performance of the donor function, 100% payment is due to all donors.
- Additional support measures
The employer may (but is not obliged to) encourage donors: bonuses, additional payments (if this is specified in the local regulations of the organization).
- Benefits for honorary donors
If an individual has the badge “Honorary Donor of the Republic of Belarus”, “Honorary Donor” (USSR, BSSR, Republic of Belarus), then individual can:
- choose a convenient period of labor leave;
- take up to 14 calendar days off at your own expense on dates agreed with the employer.
All benefits apply regardless of whether blood was donated free or for a fee. If you have changed jobs , you can confirm the number of donations with a certificate from the blood service organization.
For more details, please follow the link.
Ministry of Labor and Social Protection: A reminder about working on weekends
The Ministry of Labor and Social Protection reminds employees about working on weekends on its Telegram channel. Work on weekends can be carried out:
- At the employer’s initiative with your written consent (for example, to fulfill an urgent order).
- At the initiative of the employee with the consent of the employer.
- Without the employee’s consent (in exceptional cases):
- prevention of accidents, disasters, elimination of natural disasters;
- troubleshooting life support systems (water, electricity, gas, communications);
- provision of emergency medical care by medical personnel.
Who should not be required to work on a day off:
- pregnant women;
- workers under 18 years of age;
- women with children under 14 years of age or disabled children under 18 years of age (without their written consent);
- disabled people (if prohibited by their individual rehabilitation program).
Compensation for work on weekends:
- additional payment to wages in an amount not less than hourly wage rates (wage salaries), salaries for each hour of work on a day off;
- or an unpaid day off (subject to agreement with the employer).
Wages for hours worked on such days are calculated and paid in proportion to the time worked.
The maximum number of days off for work is 12 days per year (except in exceptional cases).
For more details, please follow the link.
Registration of organizational structures of public associations, trade unions and political parties
According to the Council of Ministers Resolution of June 9, 2026, starting July 11, 2026, the registration process for all key types of accounting will be automated based on state registration data. Information systems will automatically transmit the necessary information to all relevant government agencies.
Tax authorities and funds will independently create accounting files and assign the necessary codes, after which the organization will be able to fully operate and submit reports.
Spot check plans for the second half of 2026
The State Control Committee (SCC) has published plans for random inspections for the second half of 2026.
The published plan of random inspections is updated weekly on Thursdays. It may be subject to change in terms of:
- exclusion of the audit or the supervisory body from the composition of co-executors during joint audits;
- changes in the inspection deadline;
- replacement of the supervisory body that planned the inspection in the event of a change in the location (place of residence) of the inspected entity.
New organizations and individual entrepreneurs are not added to the published plan for random inspections.
You can find the plans on the State Control Committee website via a direct link.
Offsetting taxes overpaid by a scheme participant
On May 26, 2026, the Ministry of Taxes and Duties adopted Resolution No. 18 “On the offset of overpaid amounts of tax and fees”, which determines the procedure for offsetting the amount of tax and fees overpaid by a taxpayer, including a liquidated (ceased activity) taxpayer, established during the period of an audit of another person using the grounds of paragraph 4 of Article 33 of the Tax Code when determining the amounts of tax liabilities payable by another person.
According to this Resolution, taxes calculated, paid, and not refunded by a taxpayer who is involved in another person’s (the audited entity’s) tax evasion scheme are eligible for offset as of the date of the other person’s audit report regarding business transactions subject to adjustment of the tax base and/or the other person’s tax amounts. However, offset is not available for taxes payable based on the results of audits completed before July 1, 2026.
For more information, please visit the Ministry of Taxes and Duties website at the link.
On the VAT rate and the date of provision of services for the international transportation of goods under a single CMR waybill
For VAT purposes, the exported transportation service must be provided with a CMR waybill, which also contains a note in column 24 of CMR indicating the date of receipt of the cargo by the consignee (or other person authorized to receive the cargo), which is considered the date of provision of the exported transportation service. The date entered on the CMR waybill the temporary storage warehouse representative is not considered the date of provision of the exporpted transportation service.
The date of provision of the exported transport service cannot be determined or has not yet arrived if the Belarusian carrier has a single CMR waybill in column 24 of which there is no corresponding mark.
For more information, please visit the Ministry of Taxes and Duties website at the link.
New rules for paying state fees for registration
The ERIP payment system now allows state fees to be paid to a single bank account for the budget of Minsk and cities of regional subordination, regardless of the location of the citizenship and migration department of the internal affairs agency conducting the administrative procedure.
For reference: Previously, to register at the place of residence or stay of Belarusian citizens or foreign citizens and stateless persons permanently residing in the republic, it was necessary to determine the specific account to pay the state fee to. This depended on the district of the city and the police station where the documents were being processed, and in some cases, this led to errors.
For more details, please follow the link.
Updating the list of suppliers temporarily banned from public procurement
263 business entities are on the list of suppliers (contractors, performers) temporarily not allowed to participate in public procurement procedures.
Since January 2026, 84 entities have been included in the MART list.
Among them:
- 51 subjects – due to termination of the contract;
- 33 – for failure to conclude a contract.
Being included in the list of “unscrupulous” suppliers excludes the possibility of participating in public procurement procedures for a period of two years.
You can find the list of organizations by following the direct link to the GIAS website.
To receive professional advice regarding the application of current legislation for accounting purposes or to receive advice on tax matters, please send your inquiries via the feedback form on the website or write to email: info@assurance.by.
