Procedure for submitting tax declarations (calculations)

Non-profit organizations in the form of an electronic document:

Paragraph 4 of Article 40 of the Tax Code of the Republic of Belarus (hereinafter - TC) states that organizations, except for foreign organizations that do not carry out activities on the territory of the Republic of Belarus through a permanent establishment, are required to submit tax declarations (calculations) in established formats in the form of an electronic document.

At the same time, the above requirement does not apply to payers: in relation to whom procedures in bankruptcy or insolvency cases are applied, except for rehabilitation; who are in the process of liquidation (termination of activities).

Considering the above, non-profit organizations, including public organizations, political parties, trade unions, institutions funded by owners, homeowners' associations, garage cooperatives, and gardening associations, are required to submit tax declarations (calculations) in the form of an electronic document, signed with an electronic digital signature (hereinafter - EDS) for the tax (reporting) periods of 2026.

Reference: to obtain a personal EDS key, one should contact the RUP "National Center for Electronic Services", and the RUP "Republican Information and Publishing Center of the Ministry of Taxes and Duties of the Republic of Belarus".

According to paragraph 2 of Article 40 TC, the tax declaration (calculation) is submitted by each payer for each tax, fee (duty), in relation to which he is recognized as a payer, and in the presence of taxable objects in the tax period.

According to paragraph 6 of Article 186 TC, non-profit organizations, except for consumer societies and their unions, which are subjects of trade, submit tax declarations (calculations) on profit tax only based on the results of the past calendar year and only in the presence of gross profit (loss).

Information and explanatory work sector of the Ministry of Taxes and Duties inspection for the Orsha district.