So, from May 1, 2022, an advertising tax was introduced in Belarus. Moreover, advertising materials include not only announcements and published media content, but also quite tangible promotional materials. However, they do not include corporate souvenirs and gifts that companies give to clients on
holidays (New Year, etc.) or some
significant events. The only email data condition is that such products are presented by the company’s employees themselves, without involving third parties. Also, the production of advertising materials in any form is not considered advertising.
The innovation concerns almost all legal entities of almost any form of ownership and individual entrepreneurs (but not individuals) officially registered in the Republic of Belarus. According to Decree
No. 131, the object of taxation is the
posted (or distributed) advertising materials aimed at citizens and residents of the Republic of Belarus, including the relevant segment of the Internet on the basis of a contract for the provision of paid services.
Since the new 2023 (literally from if you’re planning on making your own video January 1), the procedure for taxing taxpayers of the Republic of Belarus with a fee for the placement (or distribution) of advertising has begun to be regulated not by the Presidential Decree (N 131), but by the Tax Code (according to Law N 230-Z of December 30, 2022). For fee payers, this has entailed some changes. Let’s talk about them.
What has changed after the aqb directory introduction of the fee for service providers To survive in the new conditions, many players in the RB advertising business now have to be inventive in order to meet their clients halfway, helping them avoid new expenses (which are quite significant, by the way). Thus, subparagraph 2.3 of the Decree lists cases when advertising is not actually subject to the fee. For example, these are events by government agencies. Promotion by any means of official physical and sports organizations, distributors of healthy lifestyle ideas is exempt from the fee.