Restrictions on Registering Legal Entities and Individual Entrepreneurs. Technical Inspections upon Changing of Vehicle Ownership. Risks of Sponsorship Agreements Being Declared Invalid, and Other Legislative News
The legislative news review is presented as of July 1, 2026.
On the organization of working conditions during the summer period
The Ministry of Labor and Social Protection reminded employees and employers of mandatory rules.
- Providing a microclimate
It is necessary to ensure control of air conditioning in work areas. This requires installing air conditioners and fans, as well as arranging for supply and exhaust ventilation.
For reference: depreciation on such assets is taken into account when calculating profit tax.
- Arrangement of drinking water supply
Uninterrupted access to clean drinking water should be ensured. Water should be readily available and at room temperature or slightly chilled.
For reference: The cost of bottled water and cooler rentals for employees is deductible from income tax as part of the cost of production and sale of goods (work, services). Income tax is not withheld, and contributions to the Social Security Fund and Belgosstrakh are not accrued.
- Establishment of rest areas
To restore strength, special cool rooms should be set up. The temperature in rest areas should be maintained at 18 to 20°C.
- Providing sun protection
When performing work outdoors, employees must be provided with personal protective equipment: headwear and special clothing made of breathable fabrics.
- Introduction of additional breaks
The work schedule must include additional rest breaks that will not replace the lunch break.
Note: These technical breaks are included in working hours and are subject to payment. These payments are fully deductible for income tax purposes and are subject to income tax, contributions to the Social Security Fund, and Belgosstrakh as usual.
- Adjustment of the work schedule
To minimize heat exposure, it is necessary to shift the schedule of outdoor work.
For more details, follow the link.
On the procedure for taxation of amounts increasing the VAT tax base
An extract from the letter of the Ministry of Taxes and Duties dated April 03, 2026 No. 2-1-13/IMNS01896 “On the procedure for taxation of amounts that increase the VAT tax base” has been published on the website of the Ministry of Taxes and Duties (hereinafter referred to as the MTD).
To determine the taxation procedure for amounts that increase the VAT tax base, it is necessary to take into account whether the procedure for determining the moment of actual sale in relation to such amounts, established in the accounting policy of the organization in the current tax period, has changed compared to the procedure established in the accounting policy of the organization in the previous tax period.
If, in accordance with the accounting policy of the organization, the taxpayer carried out taxation of amounts increasing the VAT tax base both in the previous tax period and in the current tax period upon their receipt, then the procedure for calculating VAT (the composition of taxpayers, objects of taxation, tax base, the moment of actual sale, rates, the procedure for applying the exemption from taxation) in relation to amounts increasing the tax base in accordance with paragraph 4 of Article 120 of the Tax Code has not changed, therefore, the need to apply the provisions of paragraph five of clause 6 of Article 128 of the Tax Code does not arise.
Thus, taking into account the provisions of paragraph 2 of Article 118 of the Tax Code, if the taxpayer performed work exempt from VAT in the previous tax period and the amounts increasing the VAT tax base were received by taxpayer in the current tax period in which the period of application of the VAT exemption expired, then he taxes the amounts received in the current tax period in the same manner in which he taxed the VAT turnover from the sale of work in the previous tax period, that is, with the application of the VAT exemption.
For more information, please follow the direct link to the Ministry of Taxes and Duties website.
Changes in the procedure for concluding an agreement for the provision of gratuitous assistance
Amendments have been made to the Resolution of the Council of Ministers of the Republic of Belarus dated October 09, 2024 No. 742 ” On the agreement for the provision of gratuitous (sponsorship) assistance.”
The document clarifies the specifics of determining the date from which an agreement for the provision of gratuitous (sponsorship) assistance is considered concluded, as well as approaches to coordinating the provision of such assistance by a higher authority:
- for sponsors – legal entities with state participation:
- If, at the time of applying for mandatory consent from a higher authority, the agreement has already been signed by the parties, it is considered concluded from the date of receipt of such consent;
- If the consent of the government agency was obtained in advance, before the signing of the agreement itself, the contract is considered concluded from the date of its signing by the parties;
- For all other sponsors and recipients, the agreement is considered concluded from the date it is signed by the parties.
Important: The gratuitous transfer or receipt of property (money) prior to the official date of the contract entails the risk of the transaction being declared invalid and the improper reflection of transactions in tax and accounting records.
Read more here.
Changes in the instructions for completing the 4-F statistical report (costs)
Resolution No. 36 of June 19, 2026 “On Amending the Resolution of the National Statistical Committee of the Republic of Belarus of August 11, 2023 No. 88” amends the Instructions for filling out the quarterly statistical reporting form 4-f (costs).
Resolution No. 36 comes into force on July 1, 2026, and the changes must be taken into account starting with the report for January–June 2026.
The changes affected:
- legal entities that are the owners of Internet sites, Internet platforms, when providing services for providing access to these resources, as well as other services related to the sale of goods and the provision of services through these resources (storage, logistics, advertising, analytics, etc.),
- industrial organizations that are the owners of raw materials and materials transferred for processing to other business entities for the purpose of carrying out the entire production process.
The remaining adjustments are editorial in nature.
For more details, see the document on Pravo.by.
State reporting form 12-torg (Trade Turnover)
By the Resolution of Belstat dated June 19, 2026 No. 32, a new state reporting form 12-torg (trade turnover) “Report on retail trade turnover and inventory of goods, trade turnover of public catering” and instructions for its completion were approved.
It will be effective from the January-June 2026 reporting period.
The report is submitted by legal entities (except for peasant (farm) households), separate divisions of legal entities engaged in retail trade, public catering and (or) subscription to print media, legal entities that are owners of Internet platforms.
Submission deadline: monthly on the 4th day after the reporting period; for January–December – January 6.
For more details, see the document on Pravo.by.
Lists of documents for acceptance of a construction project into operation
The Resolution of the Ministry of Architecture and Construction No. 50 dated June 12, 2026 “On Amending the Resolution of the Ministry of Architecture and Construction of the Republic of Belarus No. 108 dated October 8, 2025” came into force.
Main changes:
- The form of the equipment acceptance certificate after comprehensive testing has been adjusted;
- The general contractor submits to the acceptance committee only a set of working drawings and the warranty certificate for the construction project. Excluded from this list are certificates for construction materials, hidden work reports, network and equipment test reports, work logs, and other documents;
- The list of documents required to be submitted to the acceptance committee by the customer has been significantly reduced. The list excludes geodetic documents, as-built drawings, equipment passports, a certificate of the actual cost of the facility, a copy of the contract for work (services) on price (tariff) monitoring, the facility file from the EROKS system, and other documents.
Forms of information on verified accounts of individuals and their transactions for residents of the High-Tech Park
The resolution No. 20 of May 29, 2026, “On the Submission of Information,” approved a number of forms. Starting in 2026, as part of tax control, HTP residents operating cryptoplatforms and cryptocurrency exchanges are required to submit the following information to tax authorities:
- on the opening and (or) closing of verified accounts of citizens of Belarus, foreign citizens and stateless persons permanently residing in the republic (hereinafter – verified accounts of individuals) on the platforms of HTP residents,
- transactions for the transfer, receipt of Belarusian rubles, foreign currency, electronic money to verified accounts of individuals and (or) from such accounts if in the past calendar year more than 150,000 Belarusian rubles were transferred, received in Belarusian rubles or in each of the currencies or electronic money.
For information on verified accounts of individuals, a form is provided in accordance with Appendix 1 to Resolution No. 20. The submission deadline is quarterly, no later than the 15th day of the month following the expired quarter.
Information on transactions on verified accounts of individuals must be submitted in the form specified in Appendix 2 to Resolution No. 20. Deadline: annually, no later than February 5 of the calendar year following the expired year.
For 2025, the report must be submitted using this form (Appendix 2) no later than November 25, 2026.
Violation of current regulations entails administrative liability under Article 24.11 of the Code of Administrative Offences of up to 20 basic units.
Restrictions on registration of legal entities, individual entrepreneurs, and changes to the charter
The Ministry of Justice adopted Resolution No. 35 of June 16, 2026, “On Amending Resolution No. 8 of the Ministry of Justice of the Republic of Belarus of January 27, 2009.” The amendments entered into force on June 21, 2026.
Additional restrictions have been introduced for registering new business entities and changing participants (property owners) of a legal entity.
Applications for state registration of organizations, individual entrepreneurs, amendments to the charter, and changes to information about a legal entity have been supplemented with additional information.
When registering in this way, you must confirm the absence of outstanding wage and remuneration arrears for individuals.
If knowingly false information is provided during state registration, the economic court may declare it invalid.
The activities of a legal entity or individual entrepreneur whose state registration has been invalidated are illegal and prohibited. Income derived from such activities is subject to judicial review and is transferred to local budgets.
Technical inspection when changing vehicle ownership
The resolution No. 244 of the Council of Ministers dated May 13, 2026, “On state technical inspection and key traffic indicators” established a list of key traffic indicators and approved a new Regulation on the procedure for issuing permits for diagnostic stations to conduct state technical inspections of vehicles and a new Regulation on the procedure for conducting state technical inspections of vehicles and their admission to road traffic.
This document eliminates the need for a vehicle to undergo a technical inspection when the owner changes during the validity period of the permit for the vehicle to participate in road traffic.
For more details, see the document on Pravo.by.
To receive professional advice regarding the application of current legislation for accounting purposes or to receive advice on tax matters, please send your inquiries through the feedback form on the website or write to email: info@assurance.by
