For the attention of taxpayers of the professional income tax!

Tax authorities draw the attention of individuals – taxpayers of the professional income tax (hereinafter referred to as PIT).

When making settlements, the PIT taxpayer is obliged to generate a receipt using the "Professional Income Tax" application, ensure its transfer to the buyer (customer), and transfer information about the settlement amount to the tax authority for tax control purposes (para. 8 of the Regulation on the procedure for using the "Professional Income Tax" application, approved by the Resolution of the Council of Ministers of the Republic of Belarus of 01.07.2022 N 433 (hereinafter referred to as the Regulation).

A receipt generated through the application is a document confirming the acceptance of payment instruments by the taxpayer when selling goods (works, services) (including when accepting advance payments, deposits).

The receipt must be generated by the taxpayer in the application at the moment of receiving funds for each settlement transaction. Exceptions include settlements made via bank payment cards, QR codes and/or mobile applications, non-cash funds or electronic money, in which case the taxpayer is allowed to generate a receipt for each settlement transaction no later than the 7th day of the month following the month in which the buyers (customers) made the settlements (para. 9 of the Regulation).

If the tax authorities establish the fact of non-generation of a receipt, an individual may be brought to administrative responsibility under Part 13.14 of the Code of Administrative Offenses of the Republic of Belarus, and tax will be calculated on the income received at a rate of 20% instead of 10%.

The taxpayer is obliged to transfer the generated receipt to the buyer (customer) in electronic form (SMS message, email message, or other) or on paper, except for the buyer's refusal

(of the customer) upon its receipt (para. 10, 11 of the Regulation).

When forming receipts, the payer is obliged to reflect in them complete and reliable information established by paragraph 12 of the Regulation.

For example, when providing services, including consulting services, the name of the receipt must indicate the specific service and (or) the topic (subject) of the consultation.

Inspection of the Ministry of Taxes and Duties for the Vitebsk Region