of January 20, 2026 No. 3
About calculation and tax payment, charges (duties), other payments
Based on the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitems 2.7 and 2.9 of Item 2 of the Regulations on procedure for the calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of December 17, 2025 No. 439, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Establish:
1.1. forms of tax declarations (calculations):
on the value added tax (further, unless otherwise specified, – the VAT) according to appendix 1;
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 2;
on the VAT when rendering services electronically according to appendix 3;
on the VAT in case of electronic remote sales of goods according to appendix 4;
on excises according to appendix 5;
on the income tax for the Belarusian organizations according to appendix 6;
on the income tax for the foreign organizations according to appendix 7;
on tax on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission (further, unless otherwise specified, – tax on the income), according to appendix 8;
on the income tax from physical persons of the individual entrepreneur according to appendix 9;
the tax agent on the income tax from physical persons according to appendix 10;
the tax agent on the income tax from physical persons according to appendix 11;
on the real estate tax of the organizations according to appendix 12;
on the land tax from the organizations according to appendix 13;
on ecological tax for emissions of pollutants in atmospheric air according to appendix 14;
on ecological tax for dumping of sewage into the environment according to appendix 15;
on ecological tax for storage, waste disposal of production according to appendix 16;
on ecological tax for transportation on the territory of the Republic of Belarus bulk distribution lines of oil and (or) oil products en route according to appendix 17;
on tax for production (withdrawal) of natural resources according to appendix 18;
on offshore collection according to appendix 19;
on utilization collection according to appendix 20;
on collection from suppliers according to appendix 21;
on tax in case of simplified taxation system according to appendix 22;
on the single tax from individual entrepreneurs and other physical persons according to appendix 23;
on the single tax for producers of agricultural products according to appendix 24;
on tax on gaming according to appendix 25;
on tax on the income from implementation of lottery activities and holding video interactive games according to appendix 26;
on vehicle tax from the organizations according to appendix 27;
1.2. forms:
documentation confirming economic justification of the applied price according to appendix 28;
economic case of the applied price according to appendix 29;
calculation of the VAT proceeding from tax base and share of VAT amount in case of sales of goods on retail prices according to appendix 30;
purchase ledgers according to appendix 31;
calculation of the VAT amount compensated from the budget to diplomatic representations and consular establishments of foreign states according to appendix 32;
calculation of the VAT amount compensated from the budget to representations and bodies of the international organizations and interstate educations according to appendix 33;
the information containing data on turnovers on rendering of services and the estimated VAT amount, which is subject to payment according to appendix 34;
the information containing data on turnovers on sales of goods and the estimated VAT amount, which is subject to payment according to appendix 35;
notifications on the maximum retail price of filtered cigarettes according to appendix 36;
the act on compensation of VAT amounts according to appendix 37;
notifications on implementation of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission according to appendix 38;
confirmations about implementation of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission according to appendix 39;
notifications on need of submission of the tax declaration (calculation) for tax on the income with changes and amendments according to appendix 40;
data on the area, cadastral cost of the parcel of land provided to the payer according to appendix 41;
notifications on emergence of the circumstances resulting in lack of the taxation objects the land tax according to appendix 42;
notifications on transition to simplified taxation system according to appendix 43;
notifications on refusal of application of simplified taxation system according to appendix 44;
notifications on transition to the single tax for producers of agricultural products according to appendix 45;
the information message about election as the organizations, newly created, including as a result of reorganization in the form of allocation, separation or merge, the accounting period on the value added tax according to appendix 46;
the information message about election for branch of the legal entity of the Republic of Belarus of the accounting period on the value added tax according to appendix 47;
calculation of the amount of the rent for the parcels of land which are in state-owned property (further, unless otherwise specified, – the parcels of land), according to appendix 48;
data on the vehicles given to other organizations or physical persons for the agreements of finance lease (leasing) signed till January 21, 2019 according to appendix 49;
data on the vehicles given to other organizations or physical persons for agreements of subleasing according to appendix 50;
calculation for collection for placement (distribution) of advertizing according to appendix 51;
information on transfer of tax for ownership of dogs according to appendix 52;
information on transfer of resort collection according to appendix 53;
confirmations of the actual owner of the income according to appendix 55;
the information about the Belarusian service provider on its turnovers on rendering of services according to appendix 56;
the information about the Belarusian supplier of goods on its turnovers on sales of goods according to appendix 57;
data on cost of the rendered services, including services which place of realization the territory of the Republic of Belarus, and services electronically, according to appendix 58 is recognized;
data on the Belarusian organizations, the Belarusian individual entrepreneurs, their turnovers on sales of goods according to appendix 59.
2. Determine that:
2.1. calculation of the VAT proceeding from tax base and share of VAT amount in case of sales of goods on retail prices is filled without the accruing result for every month with the payers estimating the VAT according to part one of Item 5 of article 128 of the Tax Code of the Republic of Belarus. At the same time in this calculation are specified:
in column 1 in case of determination of VAT amounts on each shop and (or) Item of public catering – the name of such shop and (or) Item of public catering. In case of determination of VAT amount in general on all shops and (or) Items of public catering column 1 is not filled in;
in column 2 – VAT amount on the goods (in public catering – products) which are available in remaining balance for the beginning of month;
in column 3 – VAT amount on the goods which arrived in month, on the goods returned by buyers, and also the VAT amount falling on the amount of revaluation (writedown) of goods, on the amount of change in value of goods (exception of separate goods of total cost of goods, increase or reduction of cost of goods);
in column 4 – the VAT amount determined by summing of indicators of columns 2 and 3;
in column 5 – the cost of goods (products) on the realized goods;
in column 6 – the cost of the goods (products) which are available in remaining balance for the end of month;
in column 7 – the cost of goods (products) determined by summing of indicators of columns 5 and 6;
in column 8 – settlement VAT rate. The payer has the right to allocate this rate in documents upon the demand of buyers;
in column 9 – the VAT amount falling on the cost of the goods (products) which are available in remaining balance for the end of month. These columns 9 are transferred to the column 2 calculations of the next month;
in column 10 – the VAT amount estimated on sales of goods on retail prices.
Cost indicators are reflected in payment in Belarusian rubles with accuracy of two signs after comma;
2.2. diplomatic representations and consular establishments of foreign states for compensation of the VAT according to article 142 of the Tax Code of the Republic of Belarus represent to inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk calculation of the VAT amount compensated from the budget to diplomatic representations and consular establishments of foreign states with breakdown on every month.
Representations and bodies of the international organizations and interstate educations for compensation of the VAT according to article 143 of the Tax Code of the Republic of Belarus represent to inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk calculation of the VAT amount compensated from the budget to representations and bodies of the international organizations and interstate educations with breakdown on every month.
Indicators are reflected in payments in Belarusian rubles with accuracy of two signs after comma;
2.3. information containing data on turnovers on rendering of services and the estimated VAT amount which is subject to payment is filled in with the foreign organizations, foreign individual entrepreneurs, the other persons who are the taxpayers according to the legislation of foreign state rendering services electronically, specified in subitem 2.12 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 33-35 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and is confirmed by electronic submission of graphical image of the data constituted in form according to appendix 34 on paper in the PDF format. At the same time data are on paper signed with own hand by the head of the organization (the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state) or person authorized by it. In case of submission of data the digital signature is not required.
Information containing data on turnovers on sales of goods and the estimated VAT amount which is subject to payment is filled in with the foreign organizations, foreign individual entrepreneurs, the other persons who are the taxpayers according to the legislation of foreign state performing electronic remote sales of goods, specified in subitem 2.12-1 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 36-39 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and is confirmed by electronic submission of graphical image of the data constituted in form according to appendix 35 on paper in the PDF format. At the same time data are on paper signed with own hand by the head of the organization (the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state) or person authorized by it. In case of submission of data the digital signature is not required.
3. Approve:
The instruction about procedure for filling of tax declarations (calculations) for taxes (charges), purchase ledgers (is attached);
The instruction about procedure for representation of confirmation of the permanent location of the foreign organization, international organization (is attached).
4. Determine that tax declarations (calculations) for taxes, charges which are subject to representation for tax period (tax periods) of 2025 are represented in forms and according to procedure for their filling, established before entry into force of this resolution if other is not stipulated in Item 6 these resolutions.
5. Tax declarations (calculations) for the single tax from individual entrepreneurs and other physical persons are represented by individual entrepreneurs for the first quarter 2026 in forms and according to procedure for their filling, established before entry into force of this resolution.
In Item 8 of part II "Calculation of surcharge of the single tax from individual entrepreneurs and other physical persons according to Item 14 of article 342 of the Tax Code of the Republic of Belarus" of the tax declaration (calculation) for the single tax from individual entrepreneurs and other physical persons for the II quarter 2026 in case of excess of gross revenue over the forty-multiple amount of the single tax for the IV quarter 2025 is estimated surcharge of the single tax in the amount of 5 percent from the amount of such exceeding.
6. Tax declarations (calculations) of the tax agent for the income tax from physical persons are represented for:
the accounting period (accounting periods) of 2025 and 2026 in form according to appendix 10 and according to the procedure for their filling established by Chapter 11 of the Instruction about procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution;
the accounting periods, since January 1, 2027, in form according to appendix 11 and according to the procedure for their filling established by Chapter 12 of the Instruction about procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution.
7. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 60.
8. This resolution becomes effective after its official publication.
Minister
D.N.Kiyko
Appendix 1
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 20, 2026 No. 3
Form
|
In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection) |
Sign |
Mark X | ||||
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on ___________________________________ (the name of the area, city, area in the city) |
Modification and (or) amendments in the tax declaration (calculation): |
|||||
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management (department) of work with payers on __________________ (name of the area) |
||||||
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Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) |
according to Item 6 of article 33 of the Tax Code of the Republic of Belarus |
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UNP1 |
||||||
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according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message |
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_____________________________________ |
number |
date |
||||
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(name (surname, own name, _____________________________________ middle name (if that is available) the payer) |
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_____________________________________ |
according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification |
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(location (residence) _____________________________________ payer) |
number |
date |
||||
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_____________________________________ |
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(surname, own name, middle name _____________________________________ (if that is available) the responsible person, _____________________________________ phone) |
in connection with detection of incompleteness of data or mistakes |
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The choice since the next tax, accounting period of payment method of the VAT |
quarterly |
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monthly |
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Sign of submission of the tax declaration (calculation) |
Mark X |
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According to the paragraph the second parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus |
Date of submission to registering body of the petition for dissolution (activities termination) | ||||||||
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(number) |
(number of month) |
(four |
|||||||
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According to the paragraph third parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus |
Date of submission to registering body of the liquidation balance sheet, notification on activities termination process completion | ||||||||
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(number) |
(number of month) |
(four |
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According to Item 3 of article 44 of the Tax Code of the Republic of Belarus |
Date of liquidation filiala2 or emergence of circumstances in connection with which the obligation filiala2 on execution of the tax liabilities of the legal entity stops | ||||||||
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(number) |
(number of month) |
(four |
|||||||
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According to item 4 of article 44 of the Tax Code of the Republic of Belarus |
Date of the termination in the territory of the Republic of Belarus activities of the foreign organization, its representation, permanent mission | ||||||||
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(number) |
(number of month) |
(four |
|||||||
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According to Items 4-6 of article 45 of the Tax Code of the Republic of Belarus |
Date of reorganization of the legal entity | ||||||||
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(number) |
(number of month) |
(four |
|||||||
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According to Item 6 of article 44 of the Tax Code of the Republic of Belarus |
Date of termination of the contract of particular partnership (cooperation agreement) | ||||||||
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(number) |
(number of month) |
(four |
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Sign of submission of the tax declaration (calculation) |
Mark |
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Due to the creation by the individual entrepreneur of the commercial organization established by one person |
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Type of the tax declaration (calculation): |
monthly |
quarterly |
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for |
month |
years | ||
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(number of month) 3 |
(four figures of year) |
rub.
|
Indicators |
Amount |
VAT rate |
VAT amount |
|
1 |
2 |
3 |
4 |
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Section I. Tax base | |||
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1. On the transactions assessed at the rate |
20/120 |
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2. On the transactions assessed at the rate |
18/118 |
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3. On the transactions assessed at the rate (line 3.1 + line 3.2 + line 3.3 + line 3.4), including: |
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3.1. in case of the realization made in the territory of the Republic of Belarus, and also in case of realization in the territory of the Republic of Belarus the crop production products made in the territory of state members of the Eurasian Economic Union (except for floriculture, ornamental plants), wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products, products of beekeeping, livestock production products (except for furs), fish breeding products |
10/110 |
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3.2. in case of realization of food products and goods for children according to the list according to appendix 26 to the Tax code of the Republic of Belarus |
10/110 |
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3.3. in case of realization in the territory of the Republic of Belarus of medicines and (or) medical products |
10/110 |
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3.4. in case of realization of other goods |
10/110 |
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4. On the transactions assessed at the rate |
25/125 |
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5. On the transactions assessed at the rate |
26/126 |
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6. On the transactions on voluntary conveyance of goods (works, services), property rights (further – objects) which are not recognized by realization or the taxation object of the VAT according to the legislation |
X |
X | |
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7. On the transactions assessed at the rate |
0% |
X | |
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8. On transactions on sales of goods (works, services), free from VAT (exempted from the VAT), the deduction of VAT amounts on which is made in full (line 8.1 + line 8.2 + line 8.3), including: |
X |
X | |
|
8.1. according to the regulatory legal acts of the President of the Republic of Belarus determining such procedure for deduction of VAT amounts |
X |
X | |
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8.2. on the self-produced goods shipped till January 1, 2022 the seller – the tax resident of the Republic of Belarus according to the purchase and sale agreement with the lessor – the tax resident of the Republic of Belarus acquiring these goods in property for their subsequent transfer under the agreement of international leasing out of limits of the Republic of Belarus with repurchase right |
X |
X | |
|
8.3. according to subitems 27.7 and 27.8 of Item 27 of article 133 of the Tax Code of the Republic of Belarus |
X |
X | |
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9. On the transactions exempted from the VAT (line 9.1 + line 9.2 + line 9.3), including: |
X |
X | |
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9.1. VAT amounts on which are included in costs |
X |
X | |
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9.2. deduction of VAT amounts on which it is made according to the procedure, the VAT established for deduction on the objects assessed at the rate in the amount of 20 percent |
X |
X | |
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9.3. turnovers on which are excluded from the total amount of turnovers on realization of objects in case of determination of percent of the specific weight accepted for distribution of the tax deductions on the VAT by method of specific weight according to the regulatory legal acts of the President of the Republic of Belarus determining such procedure for determination of percent of specific weight |
X |
X | |
|
10. On transactions which place of realization the territory of the Republic of Belarus is not recognized |
X |
X | |
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11. 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 | |
|
… |
X |
X | |
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11.1. 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 | |
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12. On transactions on sales of goods on retail prices |
X |
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13. The tax base and VAT amounts which are subject to payment in case of acquisition of objects at the foreign organizations, foreign individual entrepreneurs |
X |
||
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14. VAT amount due to mathematical rounding on the transactions connected with the direction (exposure) of electronic invoices |
X |
X |
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15. The amounts of reduction of the tax deductions exceeding the amount of deductions of accounting tax period |
X |
X |
|
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16. The VAT amounts which are excessively shown to buyers |
X |
X |
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17. TOTAL according to the Section I (line 1 + line 2 + line 3 + line 4 + line 5 + line 6 + line 7 + line 8 + line 9 + line 10 + line 11 + line 12 + line 13 + line 14 + line 15 + line 16) |
X |
||
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17a. VAT amount on objects which turnovers on realization are exempted from payment of the VAT |
X |
X |
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17b. VAT amount on objects on which turnovers on realization the tax credit is granted |
X |
X |
|
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17 century. VAT amount on other objects |
X |
X |
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Section II. Tax deductions | |||
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18. The tax deductions – all (line 18a + line 18b + line 18v) |
X |
X |
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18a. The tax deductions on objects which turnovers on realization are exempted from payment of the VAT |
X |
X |
|
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18b. The tax deductions on objects on which turnovers on realization the tax credit is granted |
X |
X |
|
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18 century. The tax deductions on other objects |
X |
X |
|
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Section III. VAT amount | |||
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19. VAT amount the accruing result – all |
X |
X |
|
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19a. VAT amount the accruing result, being at the command (subject to reduction) (line 17a – line 18a) |
X |
X |
|
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19b. The VAT amount the accruing result which is subject to payment (return) on objects on which turnovers on realization the tax credit is granted (line 17b – line 18b) |
X |
X |
|
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19 century. The VAT amount the accruing result which is subject to payment (return) (line 17v – line 18v) |
X |
X |
|
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20. VAT amount for the accounting period – all |
X |
X |
|
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20a. VAT amount for the accounting period, being at the command (subject to reduction) (line 19a – line 19a of the previous tax declaration (calculation) |
X |
X |
|
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20b. The VAT amount for the accounting period which is subject to payment (return) on objects on which turnovers on realization the tax credit (line 19b – line 19b of the previous tax declaration (calculation) is granted |
X |
X |
|
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20 century. VAT amount for the accounting period to payment (return) on other objects (line 19v – line 19v of the previous tax declaration (calculation) |
X |
X |
|
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21. VAT amount to payment (return) for the accounting period – all (line 20b + line 20v) |
X |
X |
|
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21.1. including to return for the accounting period of difference between the amount of the tax deductions and total amount of the VAT estimated on realization of objects |
X |
X |
|
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22. From line 21 to surcharge (reduction) according to the inspection statement |
X |
X |
|
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22.1. including to return according to the inspection statement of difference between the amount of the tax deductions and total amount of the VAT estimated on realization of objects |
X |
X |
|
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On payment due date |
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(number) |
(number of month) |
(four figures of year) |
Section IV
Other data
rub.
|
Indicators |
Amount |
|
1. The VAT amounts of the current tax period shown in case of acquisition or paid when importing objects – all (line 1.1 + line 1.2 + line 1.3) |
|
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1a. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets |
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1.1. the VAT amounts shown in case of acquisition of objects in the territory of the Republic of Belarus |
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1.2. the VAT amounts estimated and paid in case of commodity importation from the territory of state members of the Eurasian Economic Union |
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1.3. the VAT amounts paid in case of release of goods according to the declared customs procedure |
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2. The VAT amounts which are not accepted to deduction in last tax period |
|
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2.1. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets, from them: |
|
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2.1.1. accepted to deduction in the current tax period in full by equal shares (on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets |
|
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3. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods (works, services) assessed at the rate zero (0) percent |
|
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4. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods assessed at the rate of 10 percent |
|
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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 |
|
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6. 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 |
|
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7. The VAT amounts which are not deductible and (or) the amounts of reduction of the tax deductions (line 7.1 + line 7.2 + line 7.3), including: |
|
|
7.1. the VAT amounts included in costs including in connection with application of release from the VAT |
|
|
7.2. the tax deductions transferred to the receiver and (or) the VAT amounts transferred by reorganization of the organization according to Item 25 of article 133 of the Tax Code of the Republic of Belarus |
|
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7.3. the amounts of reduction of the tax deductions on other bases established by the Tax code of the Republic of Belarus |
|
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8. Free from VAT turnover on sales of goods, shipped to the buyers who are taxpayers of state members of the Eurasian Economic Union from storage locations in the territory of state members of the Eurasian Economic Union, from the trade fairs held in the territory of state members of the Eurasian Economic Union, the deduction of VAT amounts on which is made in full according to subitem 27.8 of Item 27 of article 133 of the Tax Code of the Republic of Belarus, |
|
|
9. Zero assessed at the rate (0) percent turnover on sales of goods on the territory of state members of the Eurasian Economic Union (line 9.1 + 9.2 + 9.3 + 9.4), including: |
|
|
9.1. exported on the territory of the Russian Federation |
|
|
9.2. exported on the territory of the Republic of Kazakhstan |
|
|
9.3. exported on the territory of the Republic of Armenia |
|
|
9.4. exported on the territory of the Kyrgyz Republic |
|
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10. The turnover exempted from the VAT and (or) assessed at the rates 20, of 10 percent on sales of goods on the territory of state members of the Eurasian Economic Union (line 10.1 + line 10.2 + line 10.3 + line 10.4), including: |
|
|
10.1. exported on the territory of the Russian Federation |
|
|
10.2. exported on the territory of the Republic of Kazakhstan |
|
|
10.3. exported on the territory of the Republic of Armenia |
|
|
10.4. exported on the territory of the Kyrgyz Republic |
|
|
11. Zero assessed at the rate (0) percent turnover on realization by persons having the status of Authorized Economic Operator, goods when which importing to the territory of the Republic of Belarus the VAT was not levied by customs authorities |
|
|
12. The VAT amounts which are not accepted to deduction by the end of the reporting period (line 12.1 + line 12.2), including: |
|
|
12.1. deductible in the next accounting periods in full equal shares (on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets (line 2.1 – line 2.1.1) |
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12.2. VAT amounts on other objects (line 1 + line 2 – line 12.1 – line 7 – line 18 of the Section II of the tax declaration (calculation) for the VAT) |
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13. The VAT amounts accepted to deduction in full according to: |
|
|
13.1. The decree of the President of the Republic of Belarus of August 6, 2009 No. 10 "About creation of additional terms for implementation of investments in the Republic of Belarus", the Law of the Republic of Belarus of July 12, 2013 No. 53-Z "About investments" in connection with implementation of the investment agreement: |
|
|
13.1.1. ______________________________________________________________________ (date and number of the investment agreement signed with the Republic of Belarus) |
|
|
13.1.2. ______________________________________________________________________ (date and number of the investment agreement signed with the Republic of Belarus) |
|
|
… |
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13.2. the investment agreements signed with the Republic of Belarus, providing the Republic of Belarus, other than the Decree of the President, of August 6, 2009 No. 10, of the Law of the Republic of Belarus "About investments" conditions and (or) procedure for acceptance of VAT amounts to deduction in full: |
|
|
13.2.1. _____________________________________________________________________ (date and number of the investment agreement signed with the Republic of Belarus) |
|
|
13.2.2. _____________________________________________________________________ (date and number of the investment agreement signed with the Republic of Belarus) |
|
|
… |
|
|
13.3. other acts of the President of the Republic of Belarus which grant the right to acceptance (the procedure for acceptance is established) VAT amounts to deduction in full: |
|
|
13.3.1. _____________________________________________________________________ (the paragraph, part, the subitem, Item, Article (in case of their availability), acceptance date, |
|
|
13.3.2. _____________________________________________________________________ (the paragraph, part, the subitem, Item, Article (in case of their availability), acceptance date, |
|
|
… |
|
|
14. The VAT amount which did not come to the budget in connection with application of release from the VAT (line 9.1 of the Section I of the tax declaration (calculation) for the VAT – line 7.1) x 20/100) – line 7.1) |
|
|
15. The turnovers which are not recognized by the taxation object of the VAT: |
X |
|
15.1. according to subitem 2.5.1 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.2. according to the paragraph the second parts one of subitem 2.5.3 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.3. according to the paragraph third parts one of subitem 2.5.3 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.4. according to subitem 2.7 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.5. according to subitem 2.30.1 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.6. according to subitem 2.31 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.7. according to subitem 2.6 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
15.8. according to subitem 2.18 of Item 2 of article 115 of the Tax Code of the Republic of Belarus |
|
|
16. The turnovers exempted from the VAT: |
X |
|
16.1. according to Item 32 of the Regulations on the park of high technologies approved by the Decree of the President of the Republic of Belarus of September 22, 2005 No. 12 |
|
|
16.2. according to Item 49 of the Regulations on special legal regime of the Chinese-Belarusian industrial park "Great Stone" approved by the Presidential decree of the Republic of Belarus of May 12, 2017 No. 166 |
|
|
17. The VAT amounts reflected in accounting of the payer, but which are not recognized by the tax deductions by the end of the reporting period |
Section V
Data on understating (overestimate) of VAT amount, to the subject payment (return) according to the tax declaration (calculation) in which incompleteness of data or error are found
rub.
|
The accounting period 3, for which the incompleteness of data or errors which led to understating (overestimate) of VAT amount for this period are found |
Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –) |
The accounting period 3, for which the incompleteness of data or errors which led to understating (overestimate) of VAT amount for this period are found |
Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –) | ||
|
VAT amount |
Including difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects |
VAT amount |
Including difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects | ||
|
1 |
2 |
3 |
4 |
5 |
6 |
|
January |
July |
||||
|
February |
Augustus |
||||
|
Mart |
September |
||||
|
April |
October |
||||
|
Mai |
November |
||||
|
June |
December |
||||
|
TOTAL in year, |
|||||
|
it is estimated according to Item 6 of article 33 of the Tax Code of the Republic of Belarus |
|||||
|
it is estimated according to Item 6 of article 73 of the Tax Code of the Republic of Belarus |
|||||
|
it is estimated according to Item 8 of article 73 of the Tax Code of the Republic of Belarus |
|||||
Are applied to the tax declaration (calculation):
|
data on the size and structure of the used privileges according to appendix 1 to this form |
|
|
the register of electronic customs declarations on the goods issued according to customs procedure of export according to appendix 2 to this form |
|
|
the document register, confirming accomplishment (rendering) rail transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews, according to appendix 3 to this form |
|
|
the document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union, according to appendix 4 to this form |
|
|
the document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations in the territory of foreign states and (or) from the trade fairs held in the territory of foreign state according to appendix 5 to this form |
|
|
the document register, confirming self-produced sales of goods to the owner of duty-free shop, according to appendix 6 to this form |
|
|
the document register, the services in servicing of the aircrafts which are carrying out the international flights and (or) the international airborne transportations confirming rendering according to appendix 7 to this form |
|
|
the register of documentary confirmations of commodity exportation out of limits of customs area of the Eurasian Economic Union according to appendix 8 to this form |
|
|
the list of statements for commodity importation and payment of indirect taxes according to appendix 10 to this form |
|
|
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, according to appendix 11 to this form |
|
Head of the organization |
|||
|
(signature) |
(initials, surname) | ||
|
Official of inspection of the Ministry of Taxes and Tax Collection |
|||
|
(signature) |
(initials, surname) |
Stamp or mark
inspections of the Ministry of Taxes and Tax Collection
(managements (department) of work with payers)
It is received
|
(number) |
(number of month) |
(four figures of year) |
______________________________
1 Accounting number of the payer.
2 The branch is understood as branch, representation or other separate division of the legal entity of the Republic of Belarus (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 which is not given the rights of the legal entity) which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and for which for making of transactions by the legal entity the account with provision of the right to dispose of money on the account to officials of these separate divisions is opened.
3 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
4 The corresponding line is filled since July 1, 2022.
to the Form of the tax declaration (calculation) for the VAT
Data on the size and structure of the used privileges
rub.
|
№ |
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 |
|||
|
(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, in case of non-recognition of turnover on realization of objects in case of which indicators of the column "Amount" of lines 15.1-15.8 of the Section IV "Other data" of the tax declaration (calculation) for the VAT, and also releases from the VAT (not VAT liability) are filled in case of realization of objects, the deduction of VAT amounts on which is made in full.
to the Form of the tax declaration (calculation) for the VAT
The register of electronic customs declarations on the goods issued according to customs procedure exporta1
|
for |
month |
years | ||
|
(number of month) 2 |
(four figures of year) |
|
Details of electronic customs declarations on goods |
Date of permission to departure of goods |
Amount of turnover, rub. | |||
|
date of issue of goods |
registration number |
registration number of release tovarov3 |
code of customs procedure | ||
|
1 |
2 |
3 |
4 |
5 |
6 |
|
TOTAL |
|||||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 It is represented the payers performing declaring to customs authorities of goods in the form of the electronic document, including goods made from raw materials supplied by the customer (materials) issued according to the declared customs procedure.
2 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
3 It is not filled concerning goods in case of which customs declaring the declaration on goods for express loads is used.
to the Form of the tax declaration (calculation) for the VAT
The document register, confirming accomplishment (rendering) rail transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Name of service |
Date and agreement number, providing accomplishment (rendering) rail transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews |
Date and document number, confirming accomplishment (rendering) railway transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews |
Moment of the actual realization |
Amount of turnover, rub. |
|
1 |
2 |
3 |
4 |
5 |
|
TOTAL |
||||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
to the Form of the tax declaration (calculation) for the VAT
The document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Rekvizity2 statements for commodity importation and payment of indirect taxes |
The transport (consignment) documents confirming movement of goods from the territory of the Republic of Belarus on the territory of other state member of the Eurasian Economic Union |
Details of the agreements providing storage of goods in the territory of state member of the Eurasian Economic Union and (or) participation of goods in the trade fairs held in the territory of state member of the Eurasian Economic Union |
Date, agreement number with the buyer – the foreign organization and (or) physical person |
Date of leave (shipment) of goods of the payer to the buyer – the foreign organization and (or) physical person from storage locations in the territory of state member of the Eurasian Economic Union and (or) from the trade fair held in the territory of state member of the Eurasian Economic Union |
The turnover amount on sales of goods from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union, rub. |
Date and document number, confirming receipt of revenue into accounts platelshchikov3 | |||
|
date |
registration number |
date, agreement number with the keeper, the organizer of trade fairs |
code of state member of the Eurasian Economic Union in the territory of which storage and (or) participation of goods in trade fairs was performed | ||||||
|
name of documents |
date, number | ||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
TOTAL |
x | ||||||||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
2 Date and registration number are specified from Section 2 of the statement for commodity importation and payment of indirect taxes.
3 It is filled with payers concerning goods which turnover on realization was earlier reflected in line 9 of the Section I of part I of the tax declaration (calculation) for the VAT provided for the accounting periods of 2012.
to the Form of the tax declaration (calculation) for the VAT
The document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations in the territory of foreign states and (or) from the trade fairs held in the territory of foreign state
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Details of customs declarations on the goods issued according to customs procedure of export |
Date of putting down by customs authority of the Republic of Belarus the marks "The Goods Are Exported" in the special register exported tovarov2 |
Details of the agreement providing storage of goods in the territory of foreign state and (or) participation of goods in the trade fairs held in the territory of foreign state |
Date, agreement number with the buyer – the foreign organization or the foreign physical person |
The documents confirming leave (shipment) of goods to the buyer – to the foreign organization and (or) the foreign physical person |
The turnover amount on sales of goods from storage locations in the territory of foreign state and (or) from the trade fairs held in the territory of foreign state, rub. |
Date and document number, confirming receipt of revenue into accounts platelshchikov3 | |||
|
registration number of release of goods |
date of issue of goods |
date, agreement number with the keeper, the organizer of trade fairs |
the name of foreign state in the territory of which storage of goods and (or) participation of goods in trade fairs was performed |
name, date, document number |
date of leave (shipment) of goods | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
TOTAL |
x | ||||||||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
2 It is filled with the payer who is not performing declaring to customs authorities of goods in the form of the electronic document.
3 It is filled with payers concerning goods which turnover on realization was earlier reflected in line 9a and in line 9 of the Section I of part I of the tax declaration (calculation) for the VAT provided for the accounting periods of 2011 and 2012.
to the Form of the tax declaration (calculation) for the VAT
The document register, confirming self-produced sales of goods to the owner of duty-free shop
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Name of the owner of duty-free shop |
Date, agreement number of purchase and sale, the duty-free shop concluded with the owner |
Number and date of commodity-transport delivery note |
Details of the certificate of self-produced products |
Details of customs declarations on the self-produced goods placed under customs procedure of duty-free trade or issued for use as the supplies which are exported from customs area of the Eurasian Economic Union |
The turnover amount on self-produced sales of goods, liable to VAT at the rate 0 (zero) percent, rub. | ||
|
number, date of issue |
action period |
registration number of release of goods |
date of issue of goods | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
TOTAL |
|||||||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
to the Form of the tax declaration (calculation) for the VAT
The document register, the services in servicing of the aircrafts which are carrying out the international flights and (or) the international airborne transportations confirming rendering
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Name of services |
Date, agreement number (agreements) based on which rendering services is performed |
The name, number and document date, the services confirming rendering |
The turnover amount on rendering of services, liable to VAT at the rate |
|
1 |
2 |
3 |
4 |
|
TOTAL |
|||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
to the Form of the tax declaration (calculation) for the VAT
The register of documentary confirmations of commodity exportation out of limits of customs area of the Eurasian Economic Union
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
The act details on compensation of VAT amounts signed by the payer and the organization having the right to VAT return foreign litsam2 |
The turnover amount on sales of goods, 0 (zero) percent realized to foreign persons through shop, liable to VAT at the rate, rub. |
Details of the check of special form – "The check for VAT return" | ||||||
|
the date of receipt |
signature date payer |
the VAT amount shown to compensation |
number |
date of creation |
the purchase amount including VAT on payment dokumentu3 shop |
the purchase amount excluding VAT on payment dokumentu3 shop |
the VAT amount which is subject to return to the foreign person by the organization having the right to VAT return to foreign persons | |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
2 Foreign persons are understood as the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union.
3 The payment document is understood as the payment document and (or) cards checks of shop confirming payment of goods.
to the Form of the tax declaration (calculation) for the VAT
The document register, confirming self-produced sales of goods and their export out of limits of the Republic of Belarus under the contract of international leasing with repurchase right
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Date, agreement number of purchase and sale, concluded with the lessor |
Details of the document on goods belonging to self-produced products |
Numbers and dates of the shipping documents confirming the fact of shipment by the seller of goods to the lessor |
Numbers and dates of shipping documents with mark lizingopoluchatelya2 |
Details of the customs declaration on the goods issued according to customs procedure exporta3 |
Amount of turnover, rub. | |||
|
number, date of issue |
action period |
registration number of release of goods |
date of putting down of the mark "the goods are exported" 4 |
date of permission to departure tovara5 | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
TOTAL |
||||||||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
2 It is filled with the payer when exporting subject of leasing in state members of the Eurasian Economic Union.
3 It is filled with the payer when exporting subject of leasing to the states which are not members of the Eurasian Economic Union.
4 It is filled with the payer when implementing by the lessor of declaring to customs authorities of goods in writing.
5 It is filled with the payer when implementing by the lessor of declaring to customs authorities of goods in electronic form.
to the Form of the tax declaration (calculation) for the VAT
List of statements for commodity importation and payment of indirect taxes
|
for |
month |
years | ||
|
(number of month) 1 |
(four figures of year) |
|
Registration number and date of the statement for commodity importation and payment of indirect taxes |
Identification code (number) of the taxpayer (importer) |
Receipt date in the Ministry of Taxes and Tax Collection of information on the statement for commodity importation and payment of indirect taxes in the form provided by the separate international interdepartmental treaty |
Amount of turnover, rub. |
|
1 |
2 |
3 |
4 |
|
TOTAL |
|||
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
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), the organization of accomplishment (rendering) of 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 |
|||
|
(signature) |
(initials, surname) |
______________________________
1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.
Appendix 2
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 20, 2026 No. 3
Form
|
In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection) |
Sign |
Mark X | ||||
|
on _____________________________________ (the name of the area, city, area in the city) |
Modification and (or) amendments in the tax declaration (calculation): |
|||||
|
management (department) of work with payers (name of the area) | ||||||
|
Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) |
according to Item 6 of article 33 of the Tax Code of the Republic of Belarus |
|||||
|
UNP1 |
||||||
|
according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message |
||||||
|
_______________________________________ |
number |
date |
||||
|
(name (surname, own name, _______________________________________ middle name (if that is available) the payer) |
||||||
|
_______________________________________ |
according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification |
|||||
|
(location (residence) _______________________________________ payer) |
number |
date |
||||
|
_______________________________________ |
||||||
|
(surname, own name, middle name (if that _______________________________________ is available) the responsible person, _______________________________________ phone) |
in connection with detection of incompleteness of data or mistakes |
|||||
|
Sign of submission of the tax declaration (calculation) |
Mark X |
|||||||
|
According to the paragraph the second parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus |
Date of submission to registering body of the petition for dissolution (activities termination) | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to the paragraph third parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus |
Date of submission to registering body of the liquidation balance sheet, notification on activities termination process completion | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to Item 3 of article 44 of the Tax Code of the Republic of Belarus |
Date of liquidation filiala2 or emergence of circumstances in connection with which the obligation filiala2 on execution of the tax liabilities of the legal entity stops | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to item 4 of article 44 of the Tax Code of the Republic of Belarus |
Date of the termination in the territory of the Republic of Belarus activities of the foreign organization, its representation, permanent mission | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to Items 4-6 of article 45 of the Tax Code of the Republic of Belarus |
Date of reorganization of the legal entity | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to Item 6 of article 44 of the Tax Code of the Republic of Belarus |
Date of termination of the contract of particular partnership (cooperation agreement) | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
Sign of submission of the tax declaration (calculation) |
Mark |
|||||||
|
Due to the creation by the individual entrepreneur of the commercial organization established by one person |
||||||||
|
for |
month |
years | ||
|
(number of month) |
(four figures of year) |
|
Code of the state |
rub.
|
Indicator |
Tax base |
VAT rate |
VAT amount |
|
1 |
2 |
3 |
4 |
|
1. On the transactions assessed at the rate |
20/100 |
||
|
1.1. including increase in tax base |
20/100 |
||
|
2. On the transactions assessed at the rate |
10/100 |
||
|
2.1. including increase in tax base |
10/100 |
||
|
3. On the transactions exempted from the VAT |
X |
X | |
|
3.1. including increase in tax base |
X |
X | |
|
4. TOTAL (line 1 + line 2) |
X |
X |
|
|
4.1. including to surcharge (reduction) (line 4.1.1 + line 4.1.2 + line 4.1.3 + line 4.1.4): |
X |
X |
|
|
4.1.1. according to the inspection statement |
X |
X |
|
|
4.1.2. according to Item 6 of article 33 of the Tax Code of the Republic of Belarus |
X |
X |
|
|
4.1.3. according to Item 6 of article 73 of the Tax Code of the Republic of Belarus |
X |
X |
|
|
4.1.4. according to Item 8 of article 73 of the Tax Code of the Republic of Belarus |
X |
X |
|
On payment due date |
||||
|
(number) |
(number of month) |
(four figures of year) |
Are applied to the tax declaration (calculation)
|
data on the size and structure of the used privileges according to appendix to this form |
|
Head of the organization |
|||
|
(signature) |
(initials, surname) | ||
|
Official of inspection of the Ministry of Taxes and Tax Collection |
|||
|
(signature) |
(initials, surname) |
Stamp or mark
inspections of the Ministry of Taxes and Tax Collection
(managements (department) of work with payers)
It is received
|
(number) |
(number of month) |
(four figures of year) |
______________________________
1 Accounting number of the payer.
2 The branch is understood as branch, representation or other separate division of the legal entity of the Republic of Belarus (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 which is not given the rights of the legal entity) which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and for which for making of transactions by the legal entity the account with provision of the right to dispose of money on the account to officials of these separate divisions is opened.
to the Form of the tax declaration (calculation) for 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
Data on the size and structure of the used privileges
rub.
|
№ |
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 gosudarstva1 |
Code lgoty2 |
The size of the granted tax allowance tax base |
The VAT amount which did not come to the budget in connection with use lgoty3 |
|
1 |
2 |
3 |
4 |
5 |
6 |
|
Head of the organization |
|||
|
(signature) |
(initials, surname) |
______________________________
1 It is filled with the payer on the goods specified in lines 2, 2.1, 3 and 3.1 of the tax declaration (calculation) for the VAT in case of commodity importation the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union.
2 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).
3 It is filled with the payer in case of application of release from the VAT and (or) VAT rate in the amount of ten (10) percent in case of commodity importation on the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union.
Appendix 3
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 20, 2026 No. 3
Form
|
In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection) on the city of Minsk |
Sign |
Mark | |||||||
|
Payer's sign: | |||||||||
|
the foreign person rendering services in electronic forme1 |
foreign organization |
||||||||
|
foreign individual entrepreneur |
|||||||||
|
the other person who is the taxpayer according to the legislation of foreign state |
|||||||||
|
the foreign intermediary in calculations for services in electronic forme2 |
foreign organization |
||||||||
|
foreign individual entrepreneur |
|||||||||
|
the other person who is the taxpayer according to the legislation of foreign state |
|||||||||
|
Code of inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk |
101 |
Modification and (or) amendments in the tax declaration (calculation): | |||||||
|
UNP3 |
according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message |
||||||||
|
Country code |
|||||||||
|
_____________________________________ (full name (surname, own _____________________________________ name, middle name (if that is available) the payer, _____________________________________ phone, e-mail address) _____________________________________ (name of the organization, surname, _____________________________________ own name, middle name (if that is available) _____________________________________ representative, _____________________________________ phone, e-mail address) |
number |
date | |||||||
|
according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification |
|||||||||
|
number |
date | ||||||||
|
in connection with detection of incompleteness of data or mistakes |
|||||||||
|
for |
years | |||
|
(number of quarter) |
(four figures of year) |
Part I
The VAT amount which is subject to payment
rub.
|
Indicator |
Amount |
|
1 |
2 |
|
1. The cost of the rendered services taking into account VAT amount (the line "TOTAL" of the column 4 of part II) |
|
|
2. VAT rate |
20/120 |
|
3. The VAT amount which is subject to payment (line 1 x line 2) |
|
On payment due date |
|||
|
(number) |
(number of month) |
(four figures of year) |
Part II
Calculation of cost of the rendered services taking into account VAT amount
|
Currency code |
The cost of the rendered services taking into account VAT amount, in payment currency |
Official rate of Belarusian ruble the last day of tax period |
The cost of the rendered services taking into account VAT amount, in Belarusian rubles |
|
1 |
2 |
3 |
4 |
|
TOTAL |
X |
X |
______________________________
1 The foreign person rendering services electronically is understood as the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state who render services electronically which place of realization the territory of the Republic of Belarus, to buyers of the Republic of Belarus, the corresponding criteria, the certain Item 2 of article 141 of the Tax Code of the Republic of Belarus (further – buyers of services of the Republic of Belarus) perfroming calculations with them for the rendered services is recognized.
2 The foreign intermediary in calculations for services electronically is understood as the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state who will organize rendering services electronically of the foreign organization (the foreign individual entrepreneur) to buyers of services of the Republic of Belarus, and also settlings with such buyers of services.
3 The accounting number of the payer specified in the notice on assignment of accounting number of the payer.
Appendix 4
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 20, 2026 No. 3
Form
|
In inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk (further – inspection of the Ministry of Taxes and Tax Collection) |
Sign |
Mark | |||||||
|
Payer's sign: | |||||||||
|
the foreign person performing electronic remote sale tovarov1 |
foreign organization |
||||||||
|
foreign individual entrepreneur |
|||||||||
|
the other person who is the taxpayer according to the legislation of foreign state |
|||||||||
|
the foreign intermediary in calculations in case of electronic remote sale tovarov2 |
foreign organization |
||||||||
|
foreign individual entrepreneur |
|||||||||
|
the other person who is the taxpayer according to the legislation of foreign state |
|||||||||
|
Code of inspection of the Ministry of Taxes and Tax Collection |
101 |
Modification and (or) amendments in the tax declaration (calculation): | |||||||
|
UNP3 |
according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message |
||||||||
|
Country code |
|||||||||
|
_____________________________________ (full name (surname, own _____________________________________ name, middle name (if that is available) the payer, _____________________________________ phone, e-mail address) _____________________________________ (name of the organization, surname, _____________________________________ own name, middle name (if that is available) _____________________________________ representative, _____________________________________ phone, e-mail address) |
number |
date | |||||||
|
according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification |
|||||||||
|
number |
date | ||||||||
|
in connection with detection of incompleteness of data or mistakes |
|||||||||
|
for |
years | |||
|
(number of quarter) |
(four figures of year) |
Part I
The VAT amount which is subject to payment
rub.
|
Indicator |
The amount taking into account VAT amount |
VAT rate |
The VAT amount which is subject to payment |
|
1 |
2 |
3 |
4 |
|
1. On the transactions specified in the line "TOTAL" of the column 5 of part II |
20/120 |
||
|
2. On the transactions specified in the line "TOTAL" of the column 5 of part III |
10/110 |
||
|
TOTAL (line 1 + line 2) |
x |
|
On payment due date |
|||
|
(number) |
(number of month) |
(four figures of year) |
Part II
Calculation of cost of the realized goods taking into account VAT amount
at the rate twenty (20) percent
|
Currency code |
The cost of the realized goods taking into account VAT amount, in payment currency |
The cost of returned goods taking into account VAT amount, in payment currency |
Official rate of Belarusian ruble the last day of tax period |
The cost of the realized goods taking into account returned goods and VAT amount, in Belarusian rubles (column 2 x column 4 – column 3 x the column 4) |
|
1 |
2 |
3 |
4 |
5 |
|
TOTAL |
X |
X |
X |
Part III
Calculation of cost of the realized goods taking into account VAT amount
at the rate ten (10) percent
Data on goods
|
№ |
Commodity code according to the Commodity Nomenclature of Foreign Economic Activity of EAES4 |
|
|
1 |
2 |
|
|
Currency code |
The cost of the realized goods taking into account VAT amount, in payment currency |
The cost of returned goods taking into account VAT amount, in payment currency |
Official rate of Belarusian ruble the last day of tax period |
The cost of the realized goods taking into account returned goods and VAT amount, in Belarusian rubles (column 2 x column 4 – column 3 x the column 4) |
|
1 |
2 |
3 |
4 |
5 |
|
TOTAL |
X |
X |
X |
______________________________
1 The foreign person performing electronic remote sales of goods is understood as the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state which perform electronic remote sales of goods to buyers of the Republic of Belarus, the corresponding criteria, the certain Item 2 of article 1411 of the Tax Code of the Republic of Belarus (further – buyers of goods of the Republic of Belarus) perfroming calculations with them for the delivered goods.
2 The foreign intermediary in calculations in case of electronic remote sales of goods is understood as the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state who will organize electronic remote sales of goods of the foreign organization (the foreign individual entrepreneur) to buyers of goods of the Republic of Belarus, and also settlings with such buyers of goods.
3 The accounting number of the payer specified in the notice on assignment of accounting number of the payer.
4 Code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.
Appendix 5
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 20, 2026 No. 3
Form
|
In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection) |
Sign |
Mark X | ||||
|
on _____________________________________ (the name of the area, city, area in the city) |
Modification and (or) amendments in part I of the tax declaration (calculation) |
|||||
|
management (department) of work with payers (name of the area) |
Modification and (or) amendments in part II of the tax declaration (calculation) |
|||||
|
Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) |
Modification and (or) amendments in part III of the tax declaration (calculation) |
|||||
|
Modification and (or) amendments in the tax declaration (calculation): |
||||||
|
UNP1 |
||||||
|
according to Item 6 of article 33 of the Tax Code of the Republic of Belarus |
||||||
|
according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message |
||||||
|
_______________________________________ |
number |
date |
||||
|
(name (surname, own name, _______________________________________ middle name (if that is available) the payer) |
||||||
|
_______________________________________ |
according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification |
|||||
|
(location (residence) _______________________________________ payer) |
number |
date |
||||
|
_______________________________________ |
||||||
|
(surname, own name, middle name (if that _______________________________________ is available) the responsible person, _______________________________________ phone) |
in connection with detection of incompleteness of data or mistakes |
|||||
|
Sign of submission of the tax declaration (calculation) |
Mark X |
|||||||
|
According to the paragraph the second parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus |
Date of submission to registering body of the petition for dissolution (activities termination) | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to the paragraph third parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus |
Date of submission to registering body of the liquidation balance sheet, notification on activities termination process completion | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to Item 3 of article 44 of the Tax Code of the Republic of Belarus |
Date of liquidation filiala2 or emergence of circumstances in connection with which the obligation filiala2 on execution of the tax liabilities of the legal entity stops | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to item 4 of article 44 of the Tax Code of the Republic of Belarus |
Date of the termination in the territory of the Republic of Belarus activities of the foreign organization, its representation, permanent mission | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to Items 4-6 of article 45 of the Tax Code of the Republic of Belarus |
Date of reorganization of the legal entity | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
According to Item 6 of article 44 of the Tax Code of the Republic of Belarus |
Date of termination of the contract of particular partnership (cooperation agreement) | |||||||
|
(number) |
(number of month) |
(four |
||||||
|
Sign of submission of the tax declaration (calculation) |
Mark |
|||||||
|
Due to the creation by the individual entrepreneur of the commercial organization established by one person |
||||||||
|
for |
month |
years | ||
|
(number of month) |
(four figures of year) |
|
№ |
Indicators |
Unit of measure |
Quantity (amount) of goods in natural vyrazhenii3 |
Share of ethyl alcohol 3, tobacco raw materials in tobacco for hookah, (%) |
Rate of excises for unit of measure, rub. |
Amount of excises, rub. |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
Part I. Calculation of the excises levied by tax authorities in case of commodity importation | ||||||
|
Code of group of excise goods according to the reference book of groups of excise goods |
||||||
|
Total |
X |
X |
X |
X |
||
|
1.1 |
Including to surcharge (reduction) (line 1.1.1 + line 1.1.2 + line 1.1.3): |
X |
X |
X |
X |
|
|
1.1.1 |
according to the inspection statement |
X |
X |
X |
X |
|
|
1.1.2 |
according to Item 6 of article 73 of the Tax Code of the Republic of Belarus |
X |
X |
X |
X |
|
|
1.1.3 |
according to Item 8 of article 73 of the Tax Code of the Republic of Belarus |
X |
X |
X |
X |
|
|
On payment due date |
|||
|
(number) |
(number of month) |
(four figures of year) |
|
Part II. Calculation of excises for the realized excise goods | ||||||
|
Code of group of excise goods according to the reference book of groups of excise goods (codes: 1401–1413, 1427, 1428, 1431) |
||||||
|
Section I. Realization of the excise goods assessed by excises | ||||||
|
Realization (use) of excise goods in the territory of the Republic of Belarus | ||||||
|
1 |
The added amount of excises – all |
X |
X |
X |
X |
|
|
1.1 |
in case of realization (use) of the imported excise goods when which importing payment of excises was not made, all |
X |
X |
X |
X |
|
|
1.1.1 |
in case of realization of the imported (acquired) excise goods – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
1.1.2 |
when using excise goods for own needs, transfer (realization) to the workers, exchange, voluntary conveyance – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
1.2 |
in case of realization (use) made (acquired, received) excise goods – all |
X |
X |
X |
X |
|
|
1.2.1 |
in case of realization of the excise goods made from own raw materials – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
1.2.2 |
in case of realization of the excise goods made from raw materials supplied by the customer – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
1.2.3 |
when using excise goods for own needs, transfer (realization) to the workers, exchange with participation of excise goods, voluntary conveyance – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
1.2.4 |
when using (realization, transfer) of the acquired (received) excise goods not on purpose – everything, including by types of excise goods, with indication of code of type of alcoholic products: |
X |
X |
X |
X |
|
|
Realization of excise goods out of limits of the territory of the Republic of Belarus on which release is not provided | ||||||
|
2 |
The added amount of excises – all |
X |
X |
X |
X |
|
|
2.1 |
in case of realization of the exported excise goods out of limits of the Republic of Belarus, except export on the territory of state members of the Eurasian Economic Union on which release is not provided, – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
2.2 |
in case of realization of the exported excise goods on the territory of state members of the Eurasian Economic Union on which release is not provided, – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X |
X |
|
|
Section II. Quantity (amount) of excise goods: exempted from excises; | ||||||
|
3 |
Quantity (amount) of the excise goods exempted from taxation by excises – all (line 3.1 + line 3.2 + line 3.3 + line 3.4 + line 3.5 + line 3.6 + line 3.7): |
X |
X |
X | ||
|
3.1 |
on the exported excise goods out of limits of the Republic of Belarus, except export on the territory of state members of the Eurasian Economic Union, – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X | ||
|
3.2 |
on the exported excise goods on the territory of state members of the Eurasian Economic Union – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X | ||
|
3.3 |
on implementable (transferred) to the excise goods, including excise goods placed under customs procedure of refusal for benefit of the state confiscated under sentence (resolution) of court or turned into the income of the state otherwise which are subject to realization (transfer), industrial conversion, including utilization, in case of their realization (transfer) – everything, including by types of excise goods: |
X |
X |
X | ||
|
3.4 |
on the oil products made in the territory of the Republic of Belarus and which are not assessed by excises in case of their realization – everything, including by types of excise goods: |
X |
X |
X | ||
|
3.5 |
on the alcohol shipped (released) for production of medicines, veterinary medicines to legal entities of the Republic of Belarus to whom their production is authorized, – everything including with indication of code of type of alcoholic products: |
X |
X |
X | ||
|
3.6 |
on self-produced excise goods, implementable owners of duty-free shops for their subsequent realization in such shops or on boards of aircrafts as the supplies which are exported from customs area of the Eurasian Economic Union – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X | ||
|
3.7 |
on other excise goods, including by types of excise goods: |
X |
X |
X | ||
|
4 |
Quantity (amount) of the excise goods assessed on zero rate of excises – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products: |
X |
X |
X | ||
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