From October 1, 2026, an updated procedure for the processing and acceptance by tax authorities of declarations, calculations, and other documents in electronic form will come into effect in Belarus. The rules stipulated in Resolution No. 7 of the Ministry of Taxes and Duties of February 29, 2012, “On the Submission of Electronic Documents to Tax Authorities” are being changed.

Among the main innovations are clarified grounds for refusal and the procedure for notifying the taxpayer.

The press service of the Ministry of Taxes and Duties of Belarus published details on its Telegram channel.

The tax authority will refuse acceptance if the signature under the electronic document was made by a person who is not a legal or authorized representative of the taxpayer.

Further processing of such a file is not carried out. Article 24 of the Tax Code of the Republic of Belarus allows a taxpayer to participate in tax relations through a representative, but their authority must be documented.

For a legal representative of a legal entity — a head, liquidator, or manager in insolvency or bankruptcy proceedings — and for an individual entrepreneur, separate confirmation when signing with an electronic digital signature is not provided.

If the signatory is an authorized representative, a document (or a copy) confirming their rights is sent to the tax authority.

Suitable documents include a contract with a tax consultant; a power of attorney signed by the head of the organization or another person for legal entities; and a power of attorney certified in accordance with legislation, for example, notarized, for individuals, including individual entrepreneurs.

Such a document is submitted once, so it does not need to be attached again with each submission. Methods of submission are in person, by postal mail, by courier, or electronically.

A refusal of acceptance is also sent if the tax authority has received information from the key owner about a breach of the secrecy of the private key of the electronic digital signature.

The obligations of the private key owner are established by Article 25 of the Law of the Republic of Belarus of December 28, 2009 No. 113-Z “On Electronic Documents and Electronic Digital Signatures.”

Another ground is the submission of a tax declaration (calculation) for a tax (reporting) period that is being audited or has already been audited. Refusal will follow if the document is not related to the reflection in accounting or tax records of the results of the audit or circumstances that arose after the start of the audit but relate to the audited period.

This follows from parts four and five of paragraph 6 of Article 40 of the Tax Code of the Republic of Belarus.