Oxidative biocatalytic activities are crucial for soil organic matter (SOM) decomposition and turnover. Laccases are widespread oxidative enzymes, catalyzing the oxidation of phenolic compounds and occurring as three-domain (3D) and two-domain (2D) proteins. The 2D laccases are produced only by bacteria and catalyze polymerization reactions at alkaline pH, resulting in sequestration of organic carbon in soil. The 3D laccases are produced by fungi and bacteria and participate both in decomposition and polymerization of SOM in acidic environment. The approaches to differentiate the 2D and 3D laccase activities in situ in soil are absent. Based on the ability of 3D and 2D laccases to oxidize 2,2′-azino-bis(3-ethylbenzothiazoline)-6-sulfonic acid (ABTS) and on their specific sensitivities to NaN