Taxes and accounting. Legislative news as of 5 February 2026.
Innovations in the Tax Code 2026 on payment of income tax on souvenir products
In 2026, the Tax Code introduced a rule governing the payment of income tax on souvenir products presented at events.
The income received by individuals in the form of souvenirs and memento products with a value not exceeding 259 rubles from each source during a calendar year is not subject to income tax. If the value of the souvenir products received from one organization exceeds 259 rubles, then only the amount exceeding is subject to income tax.
An additional benefit is also established: in 2026, the amount of 259 rubles from income that is not a bonus or salary and is not earned at the place of main employment is exempt from income tax. These two figures are summed. Thus, only those individuals who receive souvenirs and memento products from one revenue agent for an amount exceeding 518 rubles in the current year, will have to retain and pay income tax – 13 percent of the amount exceeding.
More: National legal internet portal of the Republic of Belarus
Targeted training of accountants
Since January 24, 2026, the Decree of the Ministry of Education of the Republic of Belarus No.12 dated January 06, 2026 “On the definition of the list of specialties for which targeted training is carried out” entered into force.
This document lists the specialties of general higher education and specialized higher education, for which targeted training of specialists is carried out. The list includes such specialty as “accounting, analysis and audit”. For this purpose, an application is to be filed to the educational institution in accordance with Annex 1 and 2 to Decree of the Council of Ministers of the Republic of Belarus No. 572 dated August 31, 2022 “On matters of implementation of educational programs”.
Settlements with residents in currency in international carriage of goods
Belarusian legal entities and individual entrepreneurs may continue to use foreign currency for settlements with Belarusian international carriers of goods until January 1, 2027 under the Decree of the National Bank of the Republic of Belarus No. 824/29 dated December 31, 2025 “On amendment of the decrees of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus”.
Foreign currency can be used to pay for the carriage and (or) freight forwarding:
- from Belarus to abroad;
- from abroad to Belarus;
- abroad;
- in transit through Belarus.
Changes in the order of entering the information on military service in the form PU-3
Former military personnel are required to submit documents confirming periods of military service to accounting department at their employment place to receive a larger amount of sick leave. However, this requirement does not apply to citizens who did military service before 2003 or those who were on active military service after 2020.
Within 3 working days, the employer must send to the Social Protection Fund the form PU-3 (initial form), filling it out considering the following features:
- For service, except active military service, since January 01, 2003:
- The category of insured person is indicated by code “58”;
- Section 2 shall specify the period of service under the activity code “SERVICE”. Section 1 is not filled in;
- The accounting period is the year (quarter) to which the basic service date refers.
- For active military service during the period from January 01, 2003 to December 31, 2019:
- The category of insured person is indicated by code “58”;
- Section 2 shall specify the period of service under the activity code “SERVICE”. Section 1 is not filled in;
- The reporting period is the year (quarter) to which the basic service date refers.
Lease contracts between FEZ residents must contain a ban on subletting for claiming tax reliefs on immovable property and land tax
Since January 1, 2026 for the justified application by the residents of FEZ of tax reliefs on immovable property tax and land tax, established in subclause 4.2 of clause 4, subclause 5.1 and 5.2 of clause 5 of article No. 383 of the Tax Code, when leasing capital facilities(buildings, structures), their parts to other FEZ residents these FEZ residents in addition to fulfilling other requirements of the FEZ had to amend and supplement relevant lease contracts before given date, banning the lease of such capital buildings (buildings, structures), their parts in sublease. The effective date of these amendments or supplements may not be later than January 1, 2026.
More: Official website of the Ministry of Taxation
On withdrawal of the Republic of Moldova from the Agreement on Principles of Indirect Taxation among CIS States
The Executive Committee of the Commonwealth of Independent States informed about the withdrawal of the Republic of Moldova from the Agreement on the principles of indirect taxation on exports and imports of goods (works, services) among the States members of the Commonwealth of Independent States, signed in Moscow on November 25, 1998 (hereinafter – the Agreement).
The Agreement shall cease to be effective in respect of the Republic of Moldova on June 30, 2026.
To apply the value added tax rate of zero (0) percent and (or) exemption from excise duty when selling goods (works, services) in the Republic of Moldova, it is necessary to be guided by national legislation.
Source: Official website of the Ministry of Taxes and Duties
