Belarusian organizations planning to apply the simplified tax system (USN) from January 1, 2027, must submit the relevant notification to the tax authorities before the end of the current year. The last day for accepting documents is December 31, 2026, inclusive. This was reported by the Ministry of Taxes and Levies.

The agency emphasized that only those companies that meet a number of key criteria based on the results of their work for the current season can switch to the "simplified" system.

Limits and conditions for applying the USN from January 1, 2027:

Number of employees. The average number of employees of the organization for the first nine months of 2026 should not exceed 50 people.

Revenue size. The gross revenue for the same nine-month period should not exceed 2.8 million rubles.

Absence of restrictions. The organization must not have legislative restrictions on the application of the simplified tax system. This refers to the requirements established by paragraphs 2 and 4 of Article 324 of the Tax Code (taking into account the provisions of paragraph 3 of Article 324 and paragraph 6.1 of Article 327).

Procedure for submitting documents

If the company meets all the listed criteria, it must submit an official application to the tax inspection at the place of registration within the established timeframe. The notification of the transition to the USN is filled out in a strictly defined form - in accordance with Appendix 43 to the decree of the Ministry of Taxes and Levies dated January 20, 2026, No. 3 "On the calculation and payment of taxes, levies (duties), and other payments".