RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of January 15, 2024 No. 1

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Based on the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" the following changes:

in Item 1:

to add subitem 1.1 after paragraph two with the paragraph of the following content:

"on the VAT in case of commodity importation for the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union according to appendix 1-1;";

add subitem 1.2 with the paragraph of the following content:

"data on the vehicles given to other organizations or physical persons for agreements of subleasing according to appendix 39-9.";

in appendix 1 to this resolution:

line items:

"Modification and (or) amendments in part I of the tax declaration (calculation)
Modification and (or) amendments in part II of the tax declaration (calculation)"

exclude;

line item

"The choice since the next tax, accounting period of payment method of the VAT by part I of the tax declaration (calculation)	quarterly
	monthly"

replace with line item

"The choice since the next tax, accounting period of payment method of the VAT	quarterly
	monthly";

in part I:

exclude the words "Part I Calculation of VAT Amount in case of Sales of Goods (Works, Services), Property Rights";

in the Section I:

line item

"9-1. On transactions in case of electronic remote sales of goods which place of realization the Republic Belarus4 territory is not recognized

X

X"

replace with line item

"9-1. On transactions in case of electronic remote sales of goods which place of realization the territory of the Republic of Belarus 4, by the states (code of the state) is not recognized:

X

X";

after line item

"9-1. On transactions in case of electronic remote sales of goods which place of realization the Republic Belarus4 territory is not recognized

X

X"

add the Section with line items of the following content:

"…		X	X
9-1.1. including on the transactions performed through electronic trading platforms of third-party subjects of managing by the states (code of the state):		X	X
…		X	X";

after line item

"11. The VAT amounts which are excessively shown to buyers

X

X"

add the Section with line item of the following content:

"11-1. VAT amount due to mathematical rounding on the transactions connected with the direction (exposure) of electronic invoices

X

X";

line item

"14. TOTAL according to the Section I (line 1 + line 2 + line 3 + line 4 + line 41 + line 5 + line 6 + + line 7 + line 8 + line 9 + line 91 + line 10 + line 11 + + line 12 + line 13)

X"

replace with line item

"14. TOTAL according to the Section I (line 1 + line 2 + line 3 + line 4 + line 41 + line 5 + line 6 + + line 7 + line 8 + line 9 + line 91 + line 10 + line 11 + + line 111 + line 12 + line 13)

X";

in the Section IV:

after line item

"5. The VAT amounts accepted to deduction in full falling on turnovers on sales of goods (works, services), free from VAT (exempted from the VAT), according to subitems 27. 7, 27.8 Items 27 of article 133 of the Tax Code of the Republic of Belarus"

add the Section with line item of the following content:

"5-1. The VAT amounts accepted to deduction in full falling on turnovers on sales of goods which place of realization in case of their electronic remote sale the territory of the Republic of Belarus, according to subitem 27.9 of Item 27 of article 133 of the Tax Code of the Republic of Belarus is not recognized";

after line item

"14.7. according to subitem 2.6 of Item 2 of article 115 of the Tax Code of the Republic of Belarus"

add the Section with line item of the following content:

"14.8. according to subitem 2.18 of Item 2 of article 115 of the Tax Code of the Republic of Belarus";

exclude part II;

to add the interlinear note "2" to this appendix after the word "Belarus" with words "(including the organizational structure of labor union (the republican union (association) and other merging of labor unions), political party, other public association, republican state public association, the Belarusian notarial chamber which is not given the rights of the legal entity)";

to state appendix 1 to form of the tax declaration (calculation) for the VAT in the following edition:

"Appendix 1

to the Form of the tax declaration (calculation) for the VAT

Data on the size and structure of the used privileges

rub.

№ payment order	Content of privilege with indication of the paragraph, the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established	Code lgoty1	The size granted tax allowance tax bazy2	The VAT amount which did not come to the budget in connection with use lgoty3
1	2	3	4	5

Head of the organization (individual entrepreneur) or person authorized by it	_______________	_____________________
	(signature)	(initials, surname)

______________________________

1 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

2 It is not filled in case of application by the payer of exemption of the VAT in case of realization of objects.

3 It is filled with the payer in case of application of exemption of the VAT in case of realization of objects, VAT rates in the amount of ten (10) percent in case of sales of goods, and also releases from the VAT (not VAT liability) in case of realization of objects, the deduction of VAT amounts on which is made in full. In case of application by the payer of privileges in other types – it is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).";

to state appendix 12 to form of the tax declaration (calculation) for the VAT in the following edition:

"Appendix 12

to the Form of the tax declaration (calculation) for the VAT

The document register, confirming accomplishment (rendering) for the foreign organizations or physical persons of works (services) in repair, upgrade, re-equipment, maintenance of aircrafts, their components (including checking and fault detection), and also on repair, upgrade, re-equipment of units of railway rolling stock

for		month		years
	(number of month) 1		(four figures of year)

Name of works (services)	Date, agreement number (contract) based on which accomplishment (rendering) of works (services), full name of the organization performing (rendering) works (services) is performed	The name, number and document date, the works (services) confirming accomplishment (rendering)	The turnover amount on implementation of works (services), liable to VAT at the rate 0 (zero) percent, rub.
1	2	3	4
TOTAL

Head of the organization (individual entrepreneur) or person authorized by it

_______________

_____________________

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