Electronic declaration system in Belarus. Costs for electronic tax filing. And if the payer has lost the key, how to restore it?

Electronic tax declaration- This is the ability to provide tax returns electronically. This system makes it easier for the payer to fill out the document, automates the process of registration and submission of reports to the tax authorities, and simple control of accuracy. To connect an organization to such a scheme, you need to register with the public key registration management center to control the authenticity of the digital signature (digital signature).

History of the introduction of an electronic tax declaration system

In our country, the scheme for submitting tax returns began to undergo changes in 2009. Previously, the procedure looked like this: 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 returned it to correct errors. After this, the tax inspector entered the data from the paper document into the computer database.

This 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 tax declaration, 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.

The transition to the new system was not mandatory, so reporting documents could be submitted on paper. But there was the persistence with which tax officials recommended a new method of filing returns. This led to internal contradictions among payers, which was fueled by what seemed to be an inflated price for the service.

But the process was dynamically improving and the transition to electronic tax declaration in Belarus after a few years became the main method of submitting reporting documentation.

Decrees regulating electronic taxation

The main issues related to electronic tax declaration are regulated by:

• Law of the Republic of Belarus of December 28, 2009 No. 113-Z (.doc) “On electronic documents and electronic digital signatures” (National Register of Legal Acts of the Republic of Belarus, 2010, No. 15, 2/1665);
• Law of the Republic of Belarus of November 10, 2008 No. 455-Z “On information, informatization and information protection” (National Register of Legal Acts of the Republic of Belarus, 2008, No. 279, 2/1552);
• Decree of the President of the Republic of Belarus dated March 15, 2016 No. 98 “On improving the procedure for transmitting telecommunication messages” (National Legal Internet Portal of the Republic of Belarus, 03/17/2016, 1/16329);

New regulations are regularly introduced in this area. Thus, it is mandatory to submit a declaration in electronic format to institutions that employ more than 50 employees.

Starting from 2014, value added tax returns must be submitted electronically. Very soon, electronic declaration will apply to all types of taxation and will become as simple and accessible as opening a bank account.

Advantages of electronic declaration:

• the ability to send electronic requests to tax services to receive clarifications on legislative regulations, decisions made, request certificates on personal accounts, the status of settlements, etc.;
• reduction in the total number of errors and inaccuracies - the paper form is filled out manually, which allows errors to occur;
• remote filing eliminates the need to visit the tax office, which saves time;
• prompt interaction between inspectors accepting declarations and taxpayers;
• the ability to send reports to Belgosstrakh, statistics, and organize electronic interaction with the Ministry of Justice of the Republic of Belarus;
• The software allows you to receive updates and the latest changes in legislation.

Disadvantages of electronic declaration:

• possibility of software failure;
• you need access to a computer with Internet access and special knowledge when filling out reports;
• Technical problems may limit access to the Internet.

Basic connection steps

Activities to connect to electronic tax declaration in Belarus actually look like this:

• First, the taxpayer is registered at the center of the Republican Unitary Enterprise “National Center for Electronic Services” (you must pay for the services and submit the necessary documents);
• then the registration center provides a personal digital signature key, the use of which gives the taxpayer the right to certify documentation in electronic format;
• A taxpayer public key certificate is provided, the use of which allows tax officials to control the authenticity of electronic documentation.

There are permanent registration centers in the capital and regional cities of the country. To connect subscribers who are located in regional centers, center employees regularly travel to the sites. Connection and maintenance activities usually take place according to a predetermined schedule.

To summarize, it can be noted that recently electronic tax declaration 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 paper document flow will disappear into oblivion.

Starting from version 4.1.3, the mechanism for updating directories has been changed: the directory software must be installed once, after which the directories will be updated automatically, like the main software of the Payer automated workplace (see instructions " Switching to automatic updating of directories»).

Starting from version 4.2.41, to solve the problem of account control in the Windows Vista operating system and higher, it is recommended to install the program initially on drive D, and if it is missing, in the directory for placing application data (for Windows Vista and higher - C:\Users \%UserName%\AppData\Local, for Windows XP - C:\Program Files).

Starting from version 4.2.43, after the initial installation of the program, upon first launch, the “Available Software” form opens for installing directories and new types of declarations (previously this was done in the Help > Install new software).

In version 4.2.65, the ability to submit tax returns (calculations) in denominated units has been added (for the procedure for their submission, see Resolution of the Ministry of Taxes of April 29, 2016 No. 16). Please note that after 07/01/2016. It is mandatory to work with the Payer automated workplace version no lower than 4.2.65

Version 4.2.77 implements interactive prompts when filling out tax return forms: for value added tax, for tax under the simplified taxation system, for income tax from individuals of an individual entrepreneur (a notary carrying out notarial activities in a notary office, a lawyer carrying out advocacy activities individually), under a single tax for individual entrepreneurs and other individuals. To see hints when filling out tax return forms, payers need to edit the “payer status” (“entrepreneur”, “legal entity”, “individual”) in the menu item “parameters/payer data”.

IN version 4.2.79 added the ability to create orders for the release of alcohol-containing products (menu item “Outfits/Create order”).
To fill out work order forms After upgrading from version 4.2.77 and below to version 4.2.79, you must first install them. To do this, in the menu item “Help/Install new software...” select “Ministry of Taxation update site” in “Payer’s Documents”, select “Orders for dispensing alcohol-containing products” and perform a standard installation (the procedure for adding new payer documents is described in paragraph « 2.6. Adding payer documents (declarations, reports, etc.) » on page 24 “Instructions for installing and configuring the software and components of the Payer’s Workstation. Multi-user version”, page 19 “Instructions for installing and configuring the software and components of the Payer’s Workstation. Single-user version”).

1. For payers who are connecting to electronic declaration for the first time, it is necessary:

• configure automatic updates in accordance with the Instructions for setting up updates,
• select the necessary declarations and directories (then the selected declarations and directories will be updated automatically)

2. For payers who have installed the Payer automated workplace version 4.3.19 and lower, it is necessary to:

• configure automatic updates in accordance with the Instructions for setting up updates,
• update version 4.3.19 (or lower version) to 4.4.26,
• select the required declarations (then the selected declarations will be updated automatically).

ATTENTION!

1. When updating the Payer's workstation software from a version below 4.1.3 to version 4.4.26, the directories are not updated. That's whyafter updating to version 4.4.26you need to install the directory software “Help > Install new software …”.

2. Payers who have the Payer's AWS version 3.1.2 installed, perform the following actions:

• replace the EDECL directory in the installed workstation with the previously saved one (for example, copy from D:\ArxivED\ EDECL in C:\Program Files\EDeclaration\),
• log into the program, configure the workstation and update the software in accordance with the Instructions for setting up updates.

3. Payers who have the Payer’s AWS version 4.0.1 installed, perform the following actions:

• save a backup copy of the directory EDECL(for example, from C:\Program Files\EDeclaration\copy EDECL to D:\ArxivED\) for subsequent data transfer before installing a new version,
• installPayer's AWS version 4.4.26 ,

• replace the EDECL directory in the installed workstation with a previously saved one (for example, from D :\ArxivED\copy EDECL in C:\Program Files\EDeclaration\),
• Log in to the program, configure the AWP and update the software in accordance with the Instructions for setting up updates.

4. Payers who have installed the Payer’s AWS version lower than 3.1.2 must first carry outupdate to version 3.1.2 . Upgrade guidance is provided inupdate instructions . Then follow the steps in step 2.

About the capabilities of the electronic declaration system

Electronic declaration makes it easier for payers to fill out tax returns, automates the procedure for submitting them to tax authorities, and ensures control over the correct completion of tax return indicators.

Thus, income tax declarations under the simplified taxation system, single tax for entrepreneurs, single tax for agricultural producers, income tax from business activities, value added tax are filled out directly on the Ministry of Taxes portal, which eliminated the need for business entities to track software changes and its updates.

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 electronic signature key, to form a request for various types of information on the portal of the Ministry of Taxes and Duties of the Republic of Belarus and receive an answer automatically.

Information center, which is intended for the Ministry of Taxation Inspections to send information to payers.

Checking payment on the portal. The service is designed to check whether the paid tax amount has been credited to the payer’s personal account. It is in demand by individuals connected to the “personal account” service and paying taxes in cash or through card accounts.

Electronic tax declaration is a tax service service that allows you to file returns electronically. The service is designed to save time for payers and inspection staff, introduce paperless document flow, eliminate the need for a personal visit to the tax authorities, reduce the number of errors and generally make the process more efficient.

In addition to filing a tax return, the electronic service allows you to send any requests and documentation, applications for administrative services, and receive certificates to the inspectorate. Decisions of tax authorities, statements from personal accounts, settlements with the state budget - all this can be found out through the service. You can also send reports to Belgosstrakh and statistical government organizations, and interact with the Ministry of Justice.

Tax authorities began switching to electronic declarations 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. This has also become mandatory for organizations with more than 50 employees. It can be expected that this practice will later spread to other types of taxation.

Connection to the system

To start using electronic declaration you need to:

• Register as a subscriber of the certification center (CA) of the unitary enterprise "Information and Publishing Center for Taxes and Duties."
• Create a personal key for a digital electronic signature - the taxpayer uses it to certify declarations. It is generated at the CA.
• Create a public key certificate - with its help, tax authorities control the authenticity of the documentation sent and signed by the payer.

After this, you can start filling out and sending electronic declarations.

What is needed to register at the CA

Representative offices of the Information and Publishing Center for Taxes and Duties are open in Minsk and regional centers. From time to time, RUP employees come to the capitals of the districts to serve clients. The schedule of connections and technical support is agreed upon 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. After paying, you need to go to the organization for initial registration, issuance of a certificate and software. The person who is going to sign electronic documentation with a digital signature must come to the center. You must take with you a notarized copy of the registration notice, which certifies the payer number of the Social Security Fund of the Ministry of Labor.

The lists of documents required to obtain a key differ depending on the payer’s status. An individual entrepreneur must bring:

• Passport or other identification document.
• A copy of the paid registration receipt.
• A copy of the document on state registration of individual entrepreneurs.
• Information carrier for the key and passport of this device. The registration organization itself advises using USB AvPass or AvToken produced by Avest-Systems. If the payer has his own flash drive with the document, then you can use that too. When paying, select an invoice for registration without providing media.
• Two copies of a legibly filled in printed font, sealed (if any) and signed list of information about the individual entrepreneur. The form must indicate your full name, registration information, taxpayer registration number, and other information. You can download the list form on the website of the certification center.

To register an individual, you only need a passport, a copy of the payment receipt, a key carrier with a passport and a completed list for an individual. Heads of organizations and branches, trustees of individual entrepreneurs can also receive a certificate.

Afterwards, a disk with software and a flash drive with an electronic digital signature are issued. By installing the program from disk on your computer, you can pay taxes, fill out and send documents through the system. Before sending the document, you must sign it with your certificate in the same program.

The key and certificate are valid from one to three years, after which they need to be renewed.

Renewal of the key and electronic declaration certificate

You can renew your electronic declaration key no earlier than three months before the expiration date. When renewing, you can change any information in the certificate except for the UNP. The procedure is the same as for initial registration:

• Download the invoice for key renewal from the registration center website. Unlike the initial registration, the validity of the new certificate can only be two years. The countdown starts from the day the last key expired.
• Pay the bill. The bank may require a passport and identification number for payment.
• Come to the authorized organization with the receipt and other documents. You can renew the key both at the CA and at the tax office itself. In the latter case, you need to call and make an appointment. The list of papers is the same as for initial registration. There is no need to buy a new storage medium for the key - the old one will do.

The CA or tax office will write down a new key on a medium. In two weeks you will have to come back 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 is, although not perfect, but a convenient and fast way to interact with the tax service and other government agencies. In the future, it may become universal, so master it now.

One of the most common questions that clients ask us when opening companies is “ What taxes do enterprises pay in Belarus?" In this article we will try to give you a complete understanding of the tax burden of organizations and tell you about the main rules of tax legislation.

Legal entities registered on the territory of the Republic of Belarus, under the general taxation system, pay the following taxes, fees and other obligatory payments:

• value added tax – VAT, rate 20% of turnover on sales of goods, works or services;
• income tax, rate 18% of taxable profit;
• insurance contributions for compulsory social insurance of employees, social insurance, rate 34% of the wage fund;
• compulsory insurance against industrial accidents, rate 0.6% of the wage fund.

In addition, if required by the legislation of the Republic of Belarus:

• property tax;
• land tax;
• excise taxes;
• environmental tax;
• tax on the extraction (withdrawal) of natural resources;
• offshore tax;
• stamp duty;
• other taxes.

Local taxes and fees

Let's look at what local taxes in the Republic of Belarus include.

Dog ownership tax

Payers are animal owners. Object – dogs over three months of age. The rate is calculated based on the dog's height.

Resort fee

Payers are individuals. Object – the fact of being in health institutions. Base – the price of services provided or travel. Rates vary, but cannot be more than five percent.

Collection from suppliers

Payers are persons who collect and procure mushrooms, plants, and other raw materials for the purpose of their further industrial processing and sale. The base is the cost of the harvested goods; the rate can be no higher than five percent.

Republican taxes

Republican taxes are the main taxes that form the state budget of the Belarusian Republic. See below for a detailed description of each tax.

Income tax

When calculating gross profit, the costs of production and sales 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:

• 24% – basic tax rate;
• 10% - for organizations producing laser-optical equipment, for residents of science and technology parks and some other organizations;
• 5% – for members of the scientific and technological association created in accordance with the legislation of the Belarusian State University, in terms of revenue from the sale of information technologies and services for their development;
• 12% – applies to dividends paid.

VAT

Value added tax is an indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.

Tax rates:

• 20% is the general rate applied when selling goods.
• 10% is the rate that applies to the sale of plants, poultry, livestock and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.

Property tax

The rate of this tax is 1% of the residual value of fixed assets.

Since 2017, a tax benefit has been introduced for capital mothballed buildings that are included in the List of unused (inefficiently used) buildings.

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 taxes is quarterly, no later than the 22nd day of the first month of the quarter following the reporting one.

Land tax

All legal entities that own land plots on the territory of Belarus pay this tax, and foreign and joint ventures pay it, just like Belarusian companies - without benefits in this area.

The land tax rate (or land rent) is calculated based on the cadastral value of the land plot, and for agricultural land - on 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.

Income tax of the Republic of Belarus

The amount of monthly charges depends on the activity for which the citizen receives income.

The flat rate for individuals is 13%. 16% is charged to notaries, lawyers and entrepreneurs.

Income tax in the Republic of Belarus is established for persons receiving income from rent for real estate. The size depends on the area of ​​residence. Individuals officially working in the field of high technology must pay monthly 9% income tax in the Republic of Belarus.

Environmental tax

Environmental tax is paid by business entities for harmful effects on the environment.

Environmental tax is paid if enterprises carry out:

• Emissions of pollutants into the atmosphere.
• Storage or disposal of production waste.
• Wastewater discharge.

Stamp duty

Stamp duty is paid by individuals and entrepreneurs.

Tax rates:

• 15% - transfer to international organizations.
• 20% - issuance of copies of promissory notes and bills of exchange.

Taxes for individuals

Working citizens are required to pay personal income tax on a monthly basis. Individuals are charged an income tax of 13%, for real estate - 0.1% of the price of premises, land, vehicle. Citizens of the country, according to the Tax Code of the Republic of Belarus, must pay local taxes. Individuals may be payers of VAT, excise taxes, and state duties.

Electronic declaration

Electronic declaration of payment of indirect taxes and 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:

• Armenia.
• Belarusian Republic.
• The Republic of Kazakhstan.
• Kyrgyzstan.
• Russian Federation.

Let us remind you that the following taxes are considered indirect:

• Excise taxes.
• Value added tax.
• Fiscal monopolies.
• Customs duty.

Electronic declaration allows not only to control the export and import of goods, but also to exchange information with other EAEU countries.

Other taxes

Let's look at what other taxes exist in the Republic of Belarus.

Tax on deposits

This tax has already been approved at the state level thanks to Decree No. 7, which was signed by Alexander Lukashenko in November 2015. The decree itself came into force in April 2016.

From April, a tax of 13% will not be calculated on the amount of the entire deposit, but only on the accrued interest.

You will have to pay it:

• for those who chose a ruble deposit for a period of less than a year;
• those who have chosen a foreign currency deposit for a period of less than two years;
• for those who decided to withdraw money from a long-term deposit before the expiration date.

To pay this tax, you will not need to go to the tax office. The banks themselves will debit the required amount from your account. Also in Belarus, the introduction of a tax on purchases in foreign online stores is currently being considered.

Car sales tax

The car sales tax is an income tax that relates to the republican taxes and fees of the Republic of Belarus. The sale of the first car is not subject to taxes, but the sale of the second car in a year means that a person is obliged to pay a tax to the treasury of the Republic of Belarus.

Tax calculation: rate – 13%.

Tax on debt

Debt tax is an income tax on the amount borrowed. The debt tax in Belarus was introduced on January 1, 2015. The essence of this tax is that a person who has loans or credit from a foreign organization or from a private individual 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. Unrepaid debt is subject to tax.

The income tax rate is 13% of the debt.

But it is worth remembering that funds that were borrowed or credited from Belarusian banks or financial organizations are not subject to tax.

You also won’t have to pay tax if the money was borrowed from relatives.

Tax on parasitism

The tax on parasitism in Belarus is a special levy that all citizens of the Republic of Belarus who have been unemployed for more than six months are required to pay. This tax contribution was introduced to prevent social dependency and reduce unemployment in the republic.

Tax will not be charged on:

• incapacitated citizens and disabled people of any group;
• persons under 18 years of age;
• citizens of retirement age: men over 60 years old, women over 55 years old;
• raising a child under 7 years of age; disabled child under 18 years of age; three or more minor children;
• living on the territory of the republic for less than 183 days a year (documentary confirmation is required - an exit stamp in the passport).

Conclusion

When assessing the tax system of Belarus, it should be noted that its basic tax law is modern, understandable, and detailed. There is a tendency to stimulate 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 these categories of taxpayers with benefits and preferences.