In Belarus, starting October 1, 2026, the rules for processing and accepting electronic tax returns and other documents are changing, the Ministry of Taxes and Duties reported. The agency has clearly defined the conditions under which a taxpayer will be refused acceptance of documents.

Main changes and reasons for refusal

The tax authority will not accept or process a document if it is signed by a person who is not a legal or official representative of the company/individual entrepreneur. According to Article 24 of the Tax Code, all powers of representatives must be documented.

A declaration will be rejected if the tax authorities obtain information that the confidentiality of the private key of the electronic digital signature (EDS) has been compromised.

Documents will not be accepted if a declaration is submitted for a reporting period that is currently under audit.

The exception is cases where the submission is related to reflecting the results of the audit itself or circumstances that arose after its commencement but pertain to this period.

The Ministry of Taxes and Duties also specified the procedure for notifying taxpayers about the acceptance or rejection of their electronic documents.