Making a decision to refund the differential between the amount of tax deductions and the total amount of value added tax calculated on the sale of goods (work, services), property rights is performed in accordance with the Law of the Republic of Belarus No. 433-Z dated 28 October 2008 "On the basics of administrative procedures", the Decree of the Council of Ministers of the Republic of Belarus No. 548 dated 24 September 2021 "On administrative procedures carried out in relation to business entities", the Decree of the Ministry of Taxes and Levies of the Republic of Belarus No. 14 dated 26 April 2013 "On the implementation by tax authorities of administrative procedures and the establishment of forms of documents". The form of administrative decision is specified in Annex 27 to the Decree of the Ministry of Taxes and Levies of the Republic of Belarus No. 14 dated 26 April 2013.
Strong authentication
To submit an application for the administrative procedure, it is necessary to:
1. authorise on the Unified Portal of E-services (UPES) via the US IILE (using a valid private key, the private key certificate (PKC) of which is issued by the RCC of the SPKMS, biometric identity documents, as well as other methods of strong authentication available in the Unified System for Identification of Individuals and Legal Entities (US IILE));
2. the administrative procedure will be available in the personal electronic account;
3. fill in the electronic application and send the application to the authorised body for reviewing and making an administrative decision.
The result of the implementation of the AP will be available to the party in interest in their personal electronic account at the Unified Portal of Electronic Services (UPES) in the "My Services" section when viewing the previously submitted application.
2 working days, and if inspection is necessary — 19 working days
Free-of-charge
Individual entrepreneurs, legal entities
The result of the implementation of the administrative procedure is an electronic document or a paper document in the form according to Annex 27 to the Decree of the Ministry of Taxes and Levies of the Republic of Belarus No. 14 dated 26 April 2013.