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

of March 31, 2026 No. 14

About the electronic invoice

Based on the paragraph of third Item 5 of Article 107, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: parts two of Item 1 of article 131 of the Tax Code of the Republic of Belarus

1. Establish form of the electronic invoice according to appendix 1.

2. Approve the Instruction about procedure for creation (including fillings), drawing (direction), obtaining, signing and storage of the electronic invoice it (is applied).

3. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 2.

4. This resolution becomes effective after its official publication.

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 31, 2026 No. 14

Form

Electronic invoice

 

 

______________________________

1 Electronic invoice.

2 Accounting number of the payer.

3 Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

4 The nation-wide qualifier of the Republic of Belarus OKRB 005-2011 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 5, 2011 No. 85.

5 Value added tax.

6 It is filled only with the producer and (or) the importer of excise goods, except for works on production of goods from raw materials supplied by the customer, and also the payer determined by item 4 of article 146 of the Tax Code of the Republic of Belarus.

 

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 31, 2026 No. 14

List of invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus

1. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15 "About establishment of form of the electronic invoice and approval of the Instruction about procedure for creation (including fillings), drawing (direction), obtaining, signing and storage of the electronic invoice".

2. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 13, 2017 No. 1 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

3. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 24, 2018 No. 1 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

4. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 3 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

5. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2020 No. 8 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

6. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of July 21, 2020 No. 12 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

7. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 31, 2021 No. 8 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

8. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 29, 2022 No. 18 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

9. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 29, 2023 No. 17 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

10. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 23, 2024 No. 15 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

11. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 19, 2025 No. 7 "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 25, 2016 No. 15".

 

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 31, 2026 No. 14

The instruction about procedure for creation (including fillings), drawing (direction), obtaining, signing and storage of the electronic invoice

Chapter 1. General provisions

1. This Instruction determines procedure for creation (including fillings), drawing (direction), obtaining, signing and storage of the electronic invoice in the form of the electronic document (further – ESChF).

2. For the purposes of this Instruction the following terms and their determinations are used:

the foreign organization – the foreign organization which is not staying on the registry in tax authorities of the Republic of Belarus in connection with opening of branch or with availability of the bases specified in subitem 1.2 of Item 1 of article 180 of the Tax Code of the Republic of Belarus, implementing (acquiring) goods (works, services), property rights (further, unless otherwise specified, – objects), securities, derivative financial instruments, issuing (obtaining) the credits (loans) (further – financial objects);

the payer giving the tax deductions – the organization or its separate division performing transfer of the tax deductions on the value added tax (further – the VAT) according to the procedure, stipulated in Item the 25th article 133 of the Tax Code of the Republic of Belarus, subitem 1.5 of Item 1 of the Presidential decree of the Republic of Belarus of April 3, 2006 No. 186 "About the taxation of national association "Belarusian railroad" and (or) other legal acts;

the payer receiving the tax deductions – the organization or its separate division receiving the tax deductions on the VAT according to the procedure, stipulated in Item the 25th article 133 of the Tax Code of the Republic of Belarus, subitem 1.5 of Item 1 of the Presidential decree of the Republic of Belarus of April 3, 2006 No. 186 and (or) other legal acts;

the payer giving turnovers on realization – the organizations which are entering composite balance sheet of the main activities of national association "Belarusian railroad" (further – the Belarusian railroad), monthly transferring for inclusion in the tax declaration (calculation) for the value added tax (further – the tax declaration) on transportations to the Belarusian railroad turnovers on realization on composite balance sheet of the main activities;

the payer receiving turnovers on realization – the Belarusian railroad which is monthly receiving from the organizations entering composite balance sheet of the main activities of the Belarusian railroad for inclusion in the tax declaration on transportations turnovers on realization on composite balance sheet of the main activities;

the buyer of objects in the territory of the Republic of Belarus at the foreign organization – the Belarusian organization (individual entrepreneur) or the foreign organization performing activities in the territory of the Republic of Belarus and consisting with respect thereto on accounting in tax authorities of the Republic of Belarus, the acquiring objects in the territory of the Republic of Belarus at the foreign organization or the foreign individual entrepreneur;

the intermediary – the organization or the individual entrepreneur performing transfer of objects which cost in case of compensation is not recognized the taxation object according to subitem 2.12 of Item 2 of article 115 of the Tax Code of the Republic of Belarus;

the consumer – person receiving objects from the intermediary or actually made costs on asset construction from the customer (builder);

settlement VAT rate – the VAT rate determined in the settlement way in case of calculation of the VAT by goods proceeding from tax base and share of VAT amount on the goods which are available in calendar month according to Item 5 of article 128 of the Tax Code of the Republic of Belarus.

3. The taxpayer, charges (duties) (further – the payer) creating ESChF can act as the supplier of objects or as the receiver of objects. If the payer creating ESChF acts as the supplier of objects, ESChF is created by the supplier, goes to the Portal of electronic invoices (further – the Portal) and is exposed to the receiver. If the payer creating ESChF acts as the receiver of objects, ESChF is created by the receiver and goes to the Portal without exposure to the receiver.

The supplier depending on type of the made economic activity can have the status "Seller", "Consignor", "Broker", "Trustee", "The payer giving the tax deductions", "The payer, giving turnovers on realization", "The foreign organization", "Intermediary" or "The customer (builder)".

The receiver depending on type of the made economic activity can have the status "Buyer", "Consumer", "Consignor", "Broker", "The payer receiving the tax deductions", "The buyer of objects in the territory of the Republic of Belarus at the foreign organization" or "The payer, receiving turnovers on realization".

4. ESChF is created and exposed (goes) the seller in case of realization of objects, financial objects for the purposes of Item 1 of article 97 of the Tax Code of the Republic of Belarus according to the transactions specified in Item 1 or 2 of article 88 of the Tax Code of the Republic of Belarus.

ESChF is created and exposed (goes) the buyer in case of:

acquisition of objects in the territory of the Republic of Belarus at the foreign organization, the foreign individual entrepreneur;

commodity importation on the territory of the Republic of Belarus;

exposure of VAT amounts.

ESChF is created and exposed (goes) the buyer – the income tax payer in case of acquisition:

objects at resident of offshore zone, at the affiliated person – the foreign organization, at the affiliated physical person, at the affiliated person – the payer applying specific modes of the taxation;

financial objects at resident of offshore zone, at the affiliated person – the foreign organization, at the affiliated physical person, at the payer applying specific modes of the taxation;

at the foreign organization and (or) the foreign citizen of strategic goods which place of realization the territory of the Republic of Belarus, without import of goods purchased to the territory of the Republic of Belarus is not recognized.

5. The type (it is specified the payer creating ESChF) and the status is appropriated to the created, exposed (directed) ESChF (it is appropriated automatically by the Portal during creation of ESChF). In the course of the address the type of the created ESChF does not change, only the status can change.

6. ESChF can have the following types: initial, additional, corrected, additional without reference to ESChF.

7. ESChF of all types can have the following statuses:

7.1. "In development".

The status "In development" is given automatically during creation of ESChF on the Portal (in case of data entry from the keyboard or by means of loading on the Portal of the xml-file prepared by the automated method in the accounting accounting program or other information system of the payer (further – the xml-file). ESChF having the specified status can be edited by the payer who created ESChF and to remain with the blank obligatory fields;

7.2. "In development. Mistake".

The status "In development. The mistake" is appropriated automatically for all ESChF types created on the Portal or loaded into the Section "Personal account" from the xml-file if ESChF was directed, and in case of its check the following errors are found:

details, obligatory for filling, are not entered;

mistakes in formats of filling of data;

the errors found by formatno-logical control.

ESChF having the status "In development. The mistake", can be edited by the payer creating ESChF within three months from the date of creation on the Portal or from the date of the last adjustment of ESChF on the Portal (in case of its adjustment);

7.3. "Is exposed".

ESChF is considered exposed when it is created without mistakes, is signed by the digital signature (further – the EDS) and exposed directed) to the receiver or to the Portal;

7.4. "It is exposed. It is signed by the receiver".

ESChF acquires the status "Is exposed. It is signed by the receiver" when the receiver signed ESChF EDS exposed to him;

7.5. "On approval".

The status "On approval" is given for the additional or corrected ESChF in cases when:

to the initial or corrected ESChF which is signed by the EDS two parties it is exposed additional ESChF (goes) to negative adjustment amount of cost of objects including VAT and (or) VAT amount;

to the initial or corrected ESChF which is signed by the EDS two parties it is exposed the corrected ESChF (goes);

it is exposed to the receiver of ESChF with type additional without reference to ESChF to negative adjustment amount of cost of objects including VAT and (or) VAT amount.

In cases when to the initial or corrected ESChF which is signed by the EDS only the party which created this ESChF it is exposed the corrected ESChF (goes), the status "On approval" is not applied. In that case the corrected ESChF accepts the status "Is exposed" or "Is exposed. It is signed by the receiver", and initial (corrected) accepts the status "Is cancelled".

In cases when to the initial or corrected ESChF which is signed by the EDS only the party which created this ESChF it is exposed additional ESChF (goes) to negative adjustment amount of cost of objects including VAT and (or) VAT amount, the status "On approval" it is not applied. In that case additional ESChF accepts the status "Is exposed" or "Is exposed. It is signed by the receiver";

7.6. "Is cancelled".

The exposed (directed) ESChF can be cancelled. If ESChF is signed by the EDS only the party which created this ESChF, its cancellation can be made unilaterally.

If the exposed ESChF is signed by two parties, cancellation of such ESChF requires signing of the EDS by two parties. The status of ESChF which is cancelled by the supplier and is signed by the receiver changes with "Is exposed. It is signed by the receiver" on cancelled".

The status of ESChF which is cancelled by the supplier and consent to cancellation it is not signed by the receiver, changes with "It is exposed. It is signed by the receiver" on "exposed. It is cancelled by the supplier".

The payer who created and exposed (directed) ESChF can only be the initiator of cancellation of ESChF;

7.7. "It is exposed. It is cancelled by the supplier".

The status "Is exposed. It is cancelled by the supplier" it is appropriated to ESChF signed by two parties which is cancelled by the supplier and is not signed by the receiver.

Chapter 2. Procedure for creation, exposure (direction), obtaining, signing and storage of ESChF

8. Payers expose (direct), receive ESChF on the Portal (www.vat.gov.by) by means of the Section "Personal account". The entrance to "Personal account" is performed after authorization by means of personal key of the EDS.

The Section "Personal account" contains subsections in which are performed by the payer:

management of settings of personal account, management of the rights and list of access for employees of the subject of managing to functions of the Portal;

creation (loading) of ESChF, its signing of the EDS, exposure (direction);

work with received by ESChF: signing of the EDS, management shown (specified) in ESChF VAT amounts by means of specifying in ESChF of signs of additional data which can be put down by buyers of objects, financial objects;

preliminary control of indicators of tax declarations on the basis of ESChF exposed (directed) and received;

creation of templates for forming of ESChF on their basis;

work with archive ESChF;

report generation in the realized forms;

forming of aggregated analytical data based on ESChF exposed (directed) and received;

acquaintance with the information messages created by the Portal;

acquaintance with normative reference information.

9. The payer creating ESChF having the right to use one of the following methods of creation and the ESChF direction on the Portal with use of the global computer Internet:

in "Personal account" by input in the interactive mode of indicators and (or) data with the subsequent signing of the electronic document EDS;

in "Personal account" by loading of the xml-file which is loaded unsigned by the EDS and its signing the EDS is performed on the Portal;

by loading with use of web service of the Portal from accounting system of the payer of the xml-file signed by the EDS.

10. Prepared as a result of input in the interactive mode of indicators and (or) data or as a result of loading of the ESChF xml-file before its signing the EDS receives the status "In development" or "In development. Mistake". The payer creating ESChF can adjust and delete ESChF with the status "In development" or "In development. Mistake".

11. ESChF is exposed to preliminary formatno-logical control in case of its loading in the form of the xml-file on the Portal or with use of web service of the Portal from accounting system of the payer.

Preliminary formatno-logical control performs checks on:

validity of the EDS (when loading ESChF through web service of the Portal);

ESChF compliance to required structure (when loading ESChF through web service of the Portal and when loading the xml-file on the Portal);

compliance of accounting number of the payer (further – UNP) the payer creating to ESChF, UNP containing in the EDS which signs ESChF;

compliance of UNP of the payer creating ESChF, UNP of the supplier or the receiver's UNP in ESChF.

In the presence of errors of preliminary formatno-logical control in the files loaded through web service of the Portal, ESChF is not accepted on the Portal, and information containing in this ESChF does not remain. At the same time:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info