Starting October 1, 2026, updated rules for the acceptance and processing of tax returns (calculations) and other documents submitted electronically by tax authorities will come into effect in Belarus. They are established in Resolution No. 7 of the Ministry of Taxes and Duties (MNS) dated February 29, 2012, "On the Submission of Electronic Documents to Tax Authorities".

The document clarifies when the inspection is entitled to refuse acceptance and how it will notify the taxpayer.

Details have been published in the official Telegram channel of the press service of the Ministry of Taxes and Levies of Belarus.

This concerns documents that taxpayers submit to the inspection in digital format. If an electronic declaration, calculation, or any other file is signed by a person who does not have the status of a legal or authorized representative, the tax authority will refuse acceptance. Processing of the document will not continue thereafter.

The MNS refers to Article 24 of the Tax Code of the Republic of Belarus. It provides for the taxpayer's participation in relations regulated by tax legislation through a legal or authorized representative. The authority of such a person must be documented.

Another ground for refusal is information from the tax authority that the confidentiality of the private key of the electronic digital signature has been compromised.

A separate ground relates to declarations (calculations) for the tax (reporting) period that is undergoing or has already undergone an audit. Acceptance will be refused if the document is not related to reflecting in accounting or tax accounting the results of the audit or circumstances that arose after the audit began but pertain to the audited period.

The resolution also details the procedure for notifying the taxpayer of the acceptance of documents or refusal thereof.