From January 1, 2027, Belarus introduces a new procedure for calculating and paying excise duties on domestically produced excisable alcohol goods. The moment of actual sale will be determined by the shipment date, and excise tax must be paid no later than the 22nd day of the third month following the shipment month.

The new rules apply to food-grade alcohol, vodka, liqueur and vodka products, vermouths, wines, sparkling and champagne wines, cognac, brandy, beer, beer beverages, and low-alcohol drinks with an alcohol content between 1.2% and 7%. A transitional dual-payment regime is provided for 2027: old rules apply to goods shipped in 2026, while new rules apply to shipments from January 1, 2027.

The Tax Ministry recommends that producers update their accounting policies, revise supply contracts, and reconfigure accounting software such as 1C in advance. Early preparation will help businesses avoid penalties and ensure a smooth transition to the new regulations.