Simplified taxation system: criteria for transition and procedure for submitting notification Legal entities applying in 2026 the general taxation procedure with payment of profit tax and expressing the desire to switch, starting from 2027, to the simplified taxation system (STS) must, from October 1, 2026 to December 31, 2026, submit to the tax authority at the place of registration a notification of transition to the STS in the form according to Appendix 43 to the Decree of the Ministry of Taxes and Duties of the Republic of Belarus dated January 20, 2026 No. 3 "On the calculation and payment of taxes, dues (fees), and other payments".

• those indicated in paragraph 2 of article 324 of the Tax Code of the Republic of Belarus;
• those that have ceased after January 1, 2026 to apply the STS in connection with transition to the general system or another taxation regime;
• whose average number of employees for January–September 2026 exceeds 50 persons;
• whose gross revenue, cumulative for the first nine months of 2026, amounted to more than 2,800,000 Belarusian rubles.