MogilevNEWS.by 15.09.2026
Taxi operations remain in the spotlight of tax authorities. Yet, during inspections, facts continue to be uncovered: lack of cash registers, violations of the legal procedures for accepting payment (cash) when providing services, non‑payment (partial payment) of taxes and fees.

— Thus, over the first eight months of the current year, the Mogilev regional inspections issued 95 decisions imposing administrative penalties under Articles 13.14 and 13.15 of the Code of Administrative Offences of the Republic of Belarus, with a total amount of fines amounting to 890,000 rubles, — the press centre of the Ministry of Taxes of the Republic of Belarus for the Mogilev region noted. — As part of the inspections on compliance with tax legislation, three economic entities were examined, and 3.5 million rubles were demanded for payment to the budget.

The most common violation is the concealment of cash revenue from taxation. Money received outside the cash register “goes” to pay salaries “in envelopes.” Cases of schemes for illegal minimization of tax liabilities are not uncommon.

— A transport company from Bobruisk transferred its taxi service operations to a newly created controlled company that applies the simplified tax system (УСН), — the tax inspection cited as an example. — This scheme allowed the distribution of revenue from sales for the purpose of unfair tax burden optimization amid significant turnover. In addition, facts of concealment of revenue from construction work and taxi services were identified. Cases of paying employees in envelopes were also discovered, including employees who were not officially employed. As a result of the inspection, more than 2 million rubles were demanded for payment. The organization was held administratively liable for 0.5 million rubles. Criminal proceedings were initiated against the business owner for tax evasion.

Similar violations were identified during a desk audit of the LLC from Bykhovo, to which the tax inspection levied 172.8 thousand rubles in taxes, including 83.3 thousand rubles of personal income tax for issuing salaries “in envelopes.”

In order for taxi operations to comply with the legal requirements, passenger transport operators by taxi vehicles must ensure:

— compliance with the requirements of the Presidential Decree of the Republic of Belarus dated 25.01.2024 No. 32 “On Passenger Transport by Road” (hereinafter referred to as Decree No. 32);

• — compliance with tax legislation;
• — installation of cash registers in taxi vehicles;
• — the installation of a card payment terminal in taxi vehicles;

— the conduct of explanatory work with drivers to ensure they meet the legal requirements governing the acceptance of payment and the use of cash registers during taxi transport operations, as well as the consequences that may arise from non‑compliance.

Taxi drivers are required to:

— participate in passenger transport by taxi vehicle equipped with a cash register and a card payment terminal. Exception: taxi vehicles of economic entities that accept payments in non‑cash form for passenger transport services by taxi vehicles, ordered and paid through an electronic information system only using bank payment card details;

— when a trip is paid in cash or by non‑cash means using a bank payment card, issue a payment document (cash receipt) on the cash register installed in the taxi vehicle and ensure its issuance to the passenger;

— inform the passenger of the possibility of issuing the payment document electronically upon their consent and notify the passenger of the possible methods of consenting to the electronic issuance of the payment document.

Owners of electronic information systems must provide a pop‑up informational window in the mobile application interfaces for passengers, reminding them of their right to refuse payment for a trip in case a payment document generated by the cash register is not issued.

Measures of responsibility have been established for non‑compliance with legal requirements. The fine for not using cash register equipment in a taxi for drivers is up to 1,350 rubles (up to 30 BV), for sole proprietors up to 2,250 rubles (up to 50 BV), and for legal entities up to 4,500 rubles (up to 100 BV) – Article 13.14 of the Code of Administrative Offences of the Republic of Belarus. The fine for the absence of cash register equipment or a payment terminal in a taxi, or for their improper use – for drivers up to 2,250 rubles (up to 50 BV), for sole proprietors up to 4,500 rubles (up to 100 BV), for legal entities up to 9,000 rubles (up to 200 BV) – Part 1, Article 13.15 of the Code of Administrative Offences of the Republic of Belarus.

Repeated (two or more times within 12 consecutive months) violations of the established procedure for accepting payment and/or using cash register equipment and/or payment terminals constitute grounds for exclusion from the Registry of passenger car transport in the irregular report. The fine for conducting transport activities without being listed in the Registry for drivers ranges from 900 to 2,250 rubles (from 20 to 50 BV) with confiscation up to 100 % of the income obtained from such activity, of the instruments and means used to commit the administrative offence, or without confiscation; for sole proprietors from 900 to 9,000 rubles (from 20 to 200 BV) with confiscation up to 100 % of the income obtained from such activity, of the instruments and means used to commit the administrative offence, or without confiscation; for legal entities up to 22,500 rubles (up to 500 BV) with confiscation up to 100 % of the income obtained from such activity, of the instruments and means used to commit the administrative offence, or without confiscation