One of the most common questions that clients ask us when opening companies is: What taxes do businesses in Belarus pay?". In this article, we will try to give you a complete picture of the tax burden of organizations and talk about the basic rules of tax law.
Legal entities registered in the territory of the Republic of Belarus, with common system taxes are paid the following taxes, fees and other obligatory payments:
In addition, if required by the legislation of the Republic of Belarus:
Let's take a look at what is included local taxes in the Republic of Belarus.
The payers are the owners of the animals. Object - dogs older than three months of age. The rate is calculated based on the height of the dog.
Payers are individuals. The object is the fact of being in health-improving institutions. Base - the price of services rendered or vouchers. The rates are different, but cannot be more than five percent.
Payers - persons who collect and harvest mushrooms, plants, other raw materials for the purpose of their further industrial processing and sale. Base - the cost of harvested, the rate can be no higher than five percent.
Republican taxes are the main taxes that form the state budget Belarusian Republic. See below for a detailed description of each tax.
When calculating gross profit, the costs of production and sale of products, as well as non-operating expenses, are taken into account.
The Tax Code of the Republic of Belarus establishes the following income tax rates:
Value Added Tax is indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.
Tax rates:
The rate of this tax is 1% residual value fixed assets.
Since 2017, a tax exemption has been introduced for permanent mothballed buildings that are included in the List of unused (inefficiently used).
Previously, they were not exempt from paying tax.
For legal entities the tax base is calculated annually based on the residual value as of January 1 of the reporting year. The procedure for paying real estate tax is quarterly, no later than the 22nd day of the first month of the quarter following the reporting one.
All legal entities that own plots in Belarus pay this tax, while foreign and joint ventures pay it, like Belarusian companies - without benefits in this area.
Bid land tax(or rent for land) is calculated based on cadastral value land plot, and for agricultural land - from the cadastral valuation score.
Land tax rates for legal entities also depend on the area and territorial location of the land plot, the presence of increasing coefficients, etc.
The amount of monthly accruals depends on the activity for which the citizen receives income.
The single rate of natural persons is 13%. 16% is charged to notaries, lawyers and entrepreneurs.
Income tax in the Republic of Belarus is established for persons who receive income from rent for real estate. The size depends on where you live. Individuals officially working in the field of high technologies must pay 9% income tax in the Republic of Belarus on a monthly basis.
The environmental tax is paid by business entities for the harmful impact on the environment.
The environmental tax is paid if the enterprises carry out:
Stamp duty is paid by individuals and entrepreneurs.
Tax rates:
Working citizens are required to pay personal income tax on a monthly basis. Individuals are charged income tax in the amount of 13%, on real estate - 0.1% of the price of premises, land, vehicles. Citizens of the country, according to the Tax Code of the Republic of Belarus, must pay local fees. Individuals may be payers of VAT, excises, state duties.
Electronic declaration on the payment of indirect taxes and the import of products from the territory of the republics of the Eurasian Economic Union was introduced in Belarus in 2015 on January 1.
Countries included in the EAEU:
Recall that indirect taxes are considered such as:
Electronic declaration allows not only to control the export and import of goods, but also to exchange information with other EAEU countries.
Let's look at what other taxes exist in the Republic of Belarus.
This tax has already been approved at the state level thanks to Decree No. 7, which Alexander Lukashenko signed in November 2015. The decree itself came into force in April 2016.
Starting from April, the 13% tax will be deducted not from the amount of the entire deposit, but only from the accrued interest.
It will have to be paid:
To pay this tax, it will not be necessary to go to the tax office. Banks will deduct the necessary amount from your account. Belarus is also currently considering introducing a tax on purchases in foreign online stores.
Vehicle sales tax is an income tax that relates to republican taxes and fees of the Republic of Belarus. The sale of the first car is not taxed, but the sale of the second car for the year means that a person is obliged to pay a fee to the treasury of the Republic of Belarus.
Tax calculation: rate - 13%.
Debt tax is income tax on the loan amount. Tax on debts in Belarus was introduced on January 1, 2015. The essence of this tax is that a person who has loans or credit in a foreign organization or from a private person who does not have a permanent establishment in the Belarusian Republic is obliged to pay a certain amount to the state for the use of money. Unpaid debt is taxable.
The income tax rate is 13% of the debt.
But it is worth remembering that funds that were borrowed or credited in Belarusian banks or financial institutions are not taxed.
The tax will also not have to be paid if the money was borrowed from relatives.
The parasitism tax in Belarus is a special fee, which is required to be paid by all citizens of the Republic of Belarus who have been unemployed for more than six months. This tax contribution was introduced in order to prevent social dependency and reduce unemployment in the republic.
Tax will not be charged on:
Assessing tax system Belarus, it should be noted that its main tax law is modern, understandable, detailed. There is a trend towards stimulating the development of industries engaged in activities in the field of high technologies, as well as producers of agricultural products. This is done by providing privileges and preferences to these categories of taxpayers.
Electronic tax declaration is the ability to submit tax returns in in electronic format. This system provides the payer with easier filling out of the document, automation of the process of registration and submission of reports to the tax authorities, simple control of correctness. To connect an organization to such a scheme, you need to register with the center of registration management of public keys to control the authenticity of the EDS (electronic digital signature).
In our country, the scheme for submitting tax declarations began to undergo changes since 2009. Previously, the procedure was as follows: the taxpayer filled out a generally accepted reporting form for a certain time period. The completed paper was submitted for verification to the tax inspector, who accepted or gave it back to correct errors. After that, the tax inspector entered the data from the paper document into the computer database.
Such a scheme led to the formation of large queues at the tax authorities on the last reporting days, which caused dissatisfaction among those who accepted and submitted papers. Electronic declaration of taxes, which began to be discussed in 2009, was supposed to eliminate existing shortcomings, reduce the number of errors, and make the procedure more efficient and effective.
Go to new system was not binding, so reporting documents could also be submitted on paper. But there was a tenacity with which tax officials recommended a new method of filing a declaration. This led to the emergence of an internal contradiction among the payers, which was fueled by the seemingly inflated price of the service.
But the process was developing dynamically and the transition to electronic tax declaration in Belarus in a few years became the main way to submit reporting documentation.
The main issues related to electronic tax declaration are regulated by:
In this area, new regulations. So, it is necessary to submit declarations in electronic format to institutions with more than 50 employees.
Starting from 2014, VAT returns must be submitted electronically. Very soon, electronic declaration will cover all types of taxation and will become as simple and affordable as opening a bank account.
Basic connection steps
Measures to connect to the electronic declaration of taxes in Belarus actually look like this:
There are permanent registration centers in the capital and regional cities of the country. To connect subscribers who are in district centers, employees of the center regularly go to places. Connection and maintenance activities are usually carried out according to a predetermined schedule.
Summing up, it can be noted that recently the electronic declaration of taxes has been developing very dynamically, turning into a familiar method of communication between organizations and individual entrepreneurs with government agencies. In this regard, very soon the paper workflow will go into oblivion.
About the possibilities of the electronic declaration system
Electronic declaration makes it easier for payers to complete the process tax returns, automates the procedure for their submission to the tax authorities, ensures control over the correctness of filling in the indicators of tax returns.
So, income tax returns, under the simplified taxation system, single tax for entrepreneurs, a single tax for agricultural producers, income tax from entrepreneurial activity, value added tax are filled directly on the portal of the Ministry of Taxation, which eliminated the need for business entities to track software changes and update it.
In addition, organizations and individual entrepreneurs can use electronic services:
The payer's personal account, the functionality of which allows the payer who has an EDS key, on the portal of the Ministry of Taxes and Dues of the Republic of Belarus, to form a request for various types of information and receive an answer automatically.
Information Center, which is designed to send information to payers by inspections of the Ministry of Taxes and Taxes.
Verification of payment on the portal. The service is designed to check the crediting of the paid tax amount to the payer's personal account. It is in demand by individuals connected to the service " Personal Area» and paying taxes in cash in cash or through card accounts.
An experienced system administrator will install and configure the electronic declaration complex and other necessary software for banking, accounting, and fiscal accounting on site.
The service is delivered on a turnkey basis. This means that the customer pays for the finished configuration of the computer to suit his needs. There is no need to pay only for the departure and installation attempt.
We guarantee that the electronic declaration will work as intended by the developer!
You can use this service by calling by phone and ordering a day-to-day visit of a specialist. Payment upon completion of work for cash or bank transfer.
If the computer is infected or malfunctioning, a clean installation of Windows with the transfer of all user settings is suggested to achieve the result. Service provided
Our specialist will be able to eliminate all the listed problems with setting up the Electronic Declaration.
The electronic declaration program (EDeclaration) is used to draw up and submit declarations to the inspections of the Ministry of Taxes and Dues of the Republic of Belarus.
Electronic tax declaration is a tax service that allows you to submit declarations electronically. The service is designed to save time for payers and inspection staff, introduce paperless workflow, eliminate the need for a personal visit to the tax authorities, reduce the number of errors and, in general, make the process more efficient.
In addition to filing a tax return, electronic service allows you to send any requests and documentation to the inspection, applications for administrative services, receive certificates. Solutions tax authorities, statements from a personal account, settlements with the state budget - you can find out about all this through the service. You can also send reports to Belgosstrakh and statistical government organizations, interact with the Ministry of Justice.
The tax authorities began to switch to electronic declaration in 2009, and through their efforts this method of presenting tax payments has become the main one over time. Since 2014, VAT returns have been accepted only in electronic form. It has also become mandatory for organizations with more than 50 employees. It can be expected that later this practice will spread to other types of taxation.
To start using electronic declaration, you must:
After that, you can start filling out and sending electronic declarations.
Representative offices of the "Information and Publishing Center for Taxes and Duties" are open in Minsk and regional centers. In the capitals of districts, employees of the RUP from time to time come themselves to serve customers. The schedule of connections and technical support is agreed in advance.
The registration service is paid. You can download invoices for legal entities and individuals, as well as individual entrepreneurs, on the official website of the center. Having paid, you need to go to the organization for the initial registration, issuance of a certificate and software. The person who is going to sign electronic documentation with a digital signature should come to the center. You must take with you a notarized copy of the notice of registration, which certifies the payer number of the Social Protection Fund of the Ministry of Labor.
The lists of documents for obtaining the key differ depending on the status of the payer. Individual entrepreneur must bring:
For registration individual you only need a passport, a copy of the payment receipt, a key carrier with a passport and a completed list for individuals. Also, heads of organizations and branches, trusted representatives of individual entrepreneurs can receive a certificate.
After that, a disk with software and a flash drive with an electronic digital signature are issued. By installing the program from the disk on your computer, you can pay taxes, fill out and send documents through the system. Before sending, the document must be signed in the same program with your certificate.
The key and certificate are valid from one to three years, after which they need to be renewed.
You can renew the electronic declaration key no earlier than three months before the expiration date. In the certificate, when renewing, you can change any information with the exception of the UNP. The procedure is the same as for the initial registration:
A new key will be written to the carrier in the CA or tax. In two weeks you will have to come for a new disk - from it you will update the program on your computer and will be able to use the electronic tax declaration system for another two years.
Electronic declaration - though not perfect, but a convenient and quick way to interact with tax service and other government agencies. In the future, it may become universal, so master it now.
