Attention of payers engaged in the production of alcoholic products, low-alcohol beverages with an ethanol content of more than 1.2 percent and less than 7 percent (low-alcohol natural beverages, other low-alcohol beverages), ciders (except for fruit and berry ones) and (or) beer, beer cocktails, drinks made on the basis of beer (beer drinks) (hereinafter referred to as alcoholic products, low-alcohol beverages, and beer).

Regarding the above-mentioned excisable goods shipped from January 1, 2027:

the moment of actual realization (transfer) will be determined as the day of their shipment (transfer) falling within the tax period (month), that is, "upon shipment". This means that the realization (transfer) of goods will be reflected in the tax return (calculation) for excise taxes for the month in which they were shipped;

the payment of excise taxes will be made no later than the 22nd day of the third month following the expired tax period (month of shipment).

The specified provisions will affect the following groups of excisable goods:

Group Code Group Name 14 01 Excise taxes on spirits from food raw materials, vodka, liqueurs, spirit-containing solutions (except imported ones) 14 02 Excise taxes on vermouth and wine (except imported ones) 14 03 Excise taxes on sparkling and champagne wines (except imported ones) 14 04 Excise taxes on cognac, brandy, calvados, and cognac-based drinks (except imported ones) 14 05 Excise taxes on beer (except imported) 14 08 Excise taxes on low-alcohol and wine drinks (except imported ones)

In accordance with the provisions of part two of paragraph 4 of Article 160 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), the first months of 2027 will see a situation for alcoholic products, low-alcohol beverages, and beer, for payers who in 2026 exercised the right to determine the moment of actual realization (transfer) of excisable goods as they are paid, where the corresponding excise tax amounts will be determined and paid in two terms:

no later than the 22nd day of the month following the expired tax period - for alcoholic products, low-alcohol beverages, and beer shipped in 2026 and subject to inclusion in the tax base in 2026 and 2027, in accordance with the norms of part three of paragraph 2 of Article 149 of the Tax Code in the edition in effect until December 31, 2026;

No later than the 22nd day of the third month following the expired tax period for alcoholic products, low-alcohol drinks, and beer shipped from January 1, 2027.

The deadline for taxpayers to submit a tax return (calculation) for excise taxes on these excisable goods to the tax authorities remains unchanged and is no later than the 20th day of the month following the expired tax period.

In order to ensure a smooth transition to the changed procedure for calculating and paying excise taxes on the specified excisable goods and to avoid possible problems, the Ministry of Taxes and Levies of the Republic of Belarus recommends that manufacturers of alcoholic products, low-alcohol drinks, and beer start preparatory work and relevant organizational measures now, including:

making changes to the accounting policy;

amending contracts for the supply/implementation of the specified excisable goods;

configuring accounting systems and software to meet the new requirements for calculating and paying excise taxes.

Press center of the MNS inspection of the Republic of Belarus for the Mogilev region