Taxes in Belarus video sources. Belarus will rewrite the Tax Code. What can change for individuals and entrepreneurs Individuals in Belarus

If the time has come in your life when you desperately want to take action, the desire is worth realizing. Moreover, there are no special barriers for this. To become an individual entrepreneur in Belarus, you will need a simple package of documents and 20 minutes of free time. How much money is needed for registration, what types of activities require a license, what taxes will you have to pay and how to behave if the business does not go? The answers to these questions are in our text.

Also on September 19, 2017, Decree of the President of the Republic of Belarus No. 337 "On regulation of the activities of individuals" was published. It expands the list of economic activities that citizens have the right to engage in without registering as individual entrepreneurs.

If the activity you need is not found in this list, for its systematic implementation you will need to register as an individual entrepreneur or create a legal entity. And here the most interesting begins.

How to apply

There are two most popular ways: bring documents in person or use the Internet.

registration

- Currently, the procedure for registering an individual entrepreneur is very simple,- comments lawyer Sergei Zikratsky. - It is enough to fill out an application, pay a fee, take a passport and a photo and go to the executive committee. The application form was approved by the Decree of the Ministry of Justice No. 8 of 01/16/2009 and, as a rule, is available on the websites of the executive committees, for example.

It is necessary to open an IP in the executive committee at the place of registration. In the capital, individual entrepreneurs do this in the Registration and Licensing Department of the Minsk City Executive Committee.

Payment of duty

The fee for registering an individual entrepreneur is 0.5 base unit (now it is 11 rubles 50 kopecks). Details for its payment must be specified in the executive committee. For the capital, the current details can be found on the website of the Minsk City Executive Committee.

An important point: according to the Tax Code, the Registration and Licensing Department of the Minsk City Executive Committee or another registering body cannot accept a receipt without the original blue seal of the bank with the signature of its employee. Now the issue of introducing payment of duties through the ERIP is being discussed. However, it is still unclear how quickly it will be resolved.

Possible mistakes

When filling out the required application, you are unlikely to make any fatal mistakes. Basically, these are blots made by carelessness: I forgot to indicate the passport number or something else. If you are not sure, you can go for a consultation, during which experts will chew on how to fill out the forms. To deal with the application, a prepared person will spend a maximum of 10 minutes.

- Filling out the application should not cause any particular difficulties, except, perhaps, for determining the type of activity that is planned to be carried out, Zikratsky notes. - The types of activities are determined in accordance with OKRB 005-2011 “Types of economic activity”. You can familiarize yourself with the classifier and instructions for its use.

Registration certificate

The procedure for registering an individual entrepreneur in the presence of the collected package of documents takes no more than 20 minutes. A proper certificate of state registration in accordance with the law is issued the next day. At the same time, in the registration authority in Minsk, an IP certificate is issued at the time of its registration.

- Thus, the procedure for registering an individual entrepreneur is not at all complicated and takes no more than a few days,- concludes the lawyer.

What to do after registering an IP

When you have a certificate of registration of an individual entrepreneur in your hands, you can make a seal. Although it is optional for IP.

Registration of an individual entrepreneur with the tax authorities, the Social Security Fund, Belgosstrakh, and statistical authorities is not your headache. This will be done by the board. A new-found individual entrepreneur can receive notifications of registration with state bodies five working days after registration. To do this, you will need to look at the same executive committee that registered it. You don't have to pay anything.

- However, you still have to go to the tax office, the lawyer warns. - The legislation requires that each individual entrepreneur keep a book of records of inspections and a book of comments and suggestions. The book of comments and suggestions is sold through the trading network of the Belblankvyd publishing house, which has kiosks in many IMNS. The book of checks can also be bought at the publishing house, but it must be additionally registered with the inspectorate. To do this, you need to enter the completed book in the "One Window" in your IMNS.

To open a bank account, only an application for opening an account and a copy of the IP registration certificate (without notarization) are now required. It is also worth taking your passport and seal with you (if it was made).

When going through the state registration procedure, you yourself have the right to initiate in the application for state registration the sending to the bank of the information necessary for opening a bank account. In this case, when opening a bank account, you no longer need to provide a copy of the IP registration certificate.

Registration in the Commercial Register

This is only necessary for those individual entrepreneurs who plan to trade. If you have such intentions, you must register in the Commercial Register. The procedure is free. The completed application should be submitted to the trade department of the executive committee (district administration) at the place of its registration.

Application forms for registration in the trade register and instructions for filling them out are available on the website of the Ministry of Antimonopoly Regulation and Trade of the Republic of Belarus (MART).

Registration in the Register of Household Services

- When providing household services (for example, hairdressing, shoe repair, service stations), registration in the register of household services is mandatory. It's also free. A complete list of services, the provision of which requires registration in the register, application forms and the procedure for filling it out are available on the MART website, Zikratsky notes.

Cash acceptance

When receiving cash, in the vast majority of cases, "IPs" must use cash registers (KSA). True, there are exceptions. The list of cases when you can do without KSA is established by the Decree of the National Bank and the Council of Ministers of the Republic of Belarus No. 924/16 of 07/06/2011. This resolution and other regulatory documents on cash acceptance are available on the website of the Ministry of Taxes and Duties.

In our country, only those KSA models that are listed in a special register can be used. Companies that specialize in the sale and maintenance of cash equipment will be able to choose the right model, help with its registration with the IMNS, and carry out further maintenance.

Obtaining licenses

If you want to open a pawnshop, provide legal services, or operate a taxi, you need a license. The list of such activities is constantly being reduced. Its full version was established by decree of the President of the Republic of Belarus No. 450 of 09/01/2010.

taxes

The most interesting.

When carrying out certain types of activities (for example, hairdressing services, transportation, cleaning and cleaning of premises, and some others), individual entrepreneurs pay a single tax.

- The types of activities in the implementation of which individual entrepreneurs pay a single tax are established by Article 296 of the Tax Code of the Republic of Belarus. I draw your attention to the fact that the payment of a single tax is the responsibility of an individual entrepreneur, Zikratsky says. - If its type of activity is among those established by Article 296 of the Tax Code and at the same time services are provided to individuals, the individual entrepreneur is obliged to pay a single tax and cannot apply a different taxation system.

If the type of activity does not oblige to pay a single tax, an individual entrepreneur can independently choose a taxation system.

- In this case, an individual entrepreneur has the right to either pay income tax in the amount of 16% exclusively on income (revenue minus documented expenses), or apply a simplified taxation system and pay 5% of all revenue (or 3% of revenue plus VAT). I draw your attention to the fact that the simplified system of taxation of individual entrepreneurs may not apply to all types of activities. There are also revenue limits. These questions are best studied in advance.

To apply the simplified taxation system, you must submit an application to the Tax Inspectorate at the place of your registration.

- This must be done no later than 20 working days from the date of registration. The application form was approved by the Decree of the Ministry of Taxes and Taxes of the Republic of Belarus No. 42 of December 24, 2014. This form, as well as other documents required by entrepreneurs, is on the website of the Ministry of Taxes and Dues of the Republic of Belarus, sums up the lawyer.

What to look out for

There is a decree of the President of the Republic of Belarus No. 40 dated 16.01.2009 “On the social protection fund of the population of the Ministry of Labor and Social Protection”. According to him, a person who has become an entrepreneur, regardless of whether he carries out activities or not, must pay a contribution to the Social Security Fund. If he has a main place of work and the employer pays a contribution for him, there are no questions to the individual entrepreneur. If an individual is an individual entrepreneur and does not work anywhere, the fee must be paid from the moment of registration.

Modeling the situation in case of business failure. When everything is so deplorable, the IP should immediately begin the procedure for terminating activities. Until it is started, the contribution to the Social Security Fund continues to accrue. This occurs before the commencement of the termination procedure. If you have retired, the debt will be collected from your pension contributions.

Being in the process of liquidation (termination of activities), you will not be able to act as the founder of a new enterprise.

If you decide to withdraw from the founders and even properly notified your partners, but they did not make the appropriate changes to the statutory documents, you will still continue to be listed as a founder in the USR database.

Let's imagine that the business did not go. The process of terminating the activities of an IP takes at least two months (from the date of publication of the publication), taking into account the absence of accounts payable.

The procedure is simple: pay for the placement of an announcement about the termination of business activities in the journal "Justice of Belarus" (the cost of the announcement is 9 rubles) and write a corresponding application to the registration authority. Two months from the date of publication of the publication is the time during which creditors can file a claim.

- In accordance with the changes in the regulation on the procedure for the liquidation of business entities, which will come into force in September 2017, the executive committee itself will notify the "Justice of Belarus" about the start of the liquidation procedure, Zikratsky says. - Therefore, the entrepreneur will have less worries and expenses at the stage of termination of activities.

Do you want to earn extra money in your free time or make your favorite hobby your main source of income? There are opportunities for this even without registration as an individual entrepreneur (hereinafter - IP).

What can you do

Without registering an individual entrepreneur, you can engage in, among other things, tutoring, photography, pet training, selling kittens and puppies, and providing toastmaster services. As well as<*> :

1) sell bakery and confectionery products, finished culinary products. At the same time, such sale is allowed only in the places established for this (for example, outlets in the markets, in trade pavilions, etc.);

2) provide other individuals with apartments, houses, summer cottages for short-term (no more than 15 days) residence<*> .

Note!
You can rent out only those residential premises that belong to you by right of ownership.<*> . For example, if the dacha belongs to your grandmother, then only she can rent it;

3) perform works (render services):

- interior design;

- graphic design, decoration (decoration) of cars or the interior of buildings (structures), premises or other places;

- modeling of interior design items, textiles, furniture, clothing and footwear, personal items and household products;

— repair of watches, shoes;

— repair, restoration, assembly of furniture;

- tuning musical instruments;

- sawing and chopping firewood;

- loading and unloading of goods;

— tailoring of clothes, headwear, shoes from the customer's materials;

– finishing works, including masonry and repair of stoves and fireplaces;

– development of websites, installation (configuration) of computers and software, restoration, repair, maintenance of computers, training in working with them, repair and maintenance of peripheral equipment;

— provision of hairdressing and cosmetic services, as well as manicure and pedicure services.

Under what conditions can you work

If you want to engage in one or more types of activities without registering an IP, you must simultaneously comply with the following conditions:

1) perform work (render services) independently. It is impossible to involve other persons under labor and (or) civil law contracts<*> ;

2) comply with sanitary requirements, if the type of activity you have chosen is included in the list of works (services) for which such requirements are established. These include, for example, hairdressing, finishing work, the manufacture and sale of confectionery;

3) go through the registration process.

Note!
You have the right to perform work (render services) both for individuals and for organizations and individual entrepreneurs<*> .

How to legalize your work

Before starting to engage in the chosen type of activity, you need to complete the following steps:

Step 1. Notify the tax office.

You need to send a written notice to the tax office at the place of registration. It includes, among other things:

What type(s) of activities will you be involved in?

- the period during which you are going to carry out this activity;

- place of business.

When submitting a notification, you must present an identity document (for example, a passport). If you have benefits for the payment of a single tax, then it is advisable to additionally present the relevant documents from those indicated in the table.

Step 2. Pay a single tax.

You are required to pay a single tax before the beginning implementation of the selected type of activity<*>. In essence, the flat tax is a monthly payment that is paid for the months in which you plan to work.<*>. The amount of the tax will depend on what type of activity you want to engage in and in which locality<*> .

If you plan to work on orders from citizens, you need to pay a single tax yourself. At the same time, such citizens should use your works (services) for needs not related to entrepreneurial activity.<*> .

Note!
If you work on the orders of individual entrepreneurs and / or organizations, they are required to calculate and pay income tax for you. The amount of tax will depend on the income that you receive from the individual entrepreneur and / or organization<*> .

On a note
You do not need to calculate the amount of tax yourself. This will be done by an employee of the tax office to which you sent a written notification<*> . You can also find out the details for paying the single tax.

You don't have to pay any other taxes. The single tax replaces the payment of income tax, VAT, other taxes and fees<*> .

If it is established that a citizen carried out activities without paying a single tax, he will be obliged to pay tax at the current rate. If such a violation is committed, the tax will have to be paid again in the amount of five times.<*> .

What benefits are established for the payment of a single tax.

N	Who is the exemption for?	By how much is the single tax reduced?	What documents need to be presented
1	Persons who have reached the generally established retirement age, regardless of the type of pension received<*>	20%	Pensioner's ID
2	Disabled<*>	20%	Disability certificate or pension certificate, which contains the data: - on the appointment of a disability group; - the period for which the disability is established
3	Parents in a large family with three or more children under the age of 18<*>	20%	Identity document and certificate of a large family
4	Parents of a disabled child under the age of 18<*>	20%	Identity document and certificate of a disabled child
5	Parents - disabled people of groups I and II who are raising a minor child and (or) a child who is studying in the daytime form of education<*>	100%	Certificates of a disabled person or pension certificates containing data on a disability group. As well as copies of the child's birth certificate and (or) certificate of the educational institution that the child is studying full-time education

On a note
For persons who are entitled to the benefit simultaneously for several reasons specified in paragraphs 1 - 4 of the table, the single tax will be reduced by 45%<*> .

How to earn a pension by doing activities without registering an individual entrepreneur.

In order for the period of work without registering an individual entrepreneur to be included in the length of service for calculating a pension, you need to additionally pay insurance premiums to the Social Security Fund (hereinafter referred to as contributions)<*>. Unlike an individual entrepreneur, you do not have to pay contributions. You can do it voluntarily<*> .

Note!
If your customers are individual entrepreneurs and / or organizations, they are required to pay fees for you. This condition must be included in the civil law contract between you and the individual entrepreneur / organization<*> .

If you decide to pay contributions yourself, follow the algorithm.

Step 1. Register with the Social Security Department.

To do this, you need to contact the FSZN department at the place of registration and write an application. You will also need a passport or other identification document and a single tax receipt.

Step 2. Determine the amount of contributions.

You need to pay 29% of your income, but not less than 29% of the established minimum wage<*> .

reference Information
You can calculate the amount of contributions using the calculator on the FSZN website.

For periods when you did not carry out activities and did not receive income, contributions may not be paid. However, these periods will not be included in the length of service for calculating your pension. Periods for which contributions were paid in the amount of less than 29% of the minimum wage will be partially included in the length of service for calculating the pension<*> .

Example
The minimum wage is 330 rubles, the minimum payment is 95.70 rubles. For a month, a citizen transferred half of the minimum payment to the Social Security Fund - 47.85 rubles. Only 15 days will be counted in the length of service for assigning a pension to this citizen.

Step 3 Determine due dates for dues.

Contributions must be paid within a calendar year. You can pay your dues weekly, monthly, or in a single payment. The main thing is that contributions for the current year should be paid no later than March 1 of the next year.<*> .

Step 4: Pay dues and report.

You can make payments:

- in cash to the cash desks of banks, through information kiosks;

- using Internet banking, mobile banking through the "Settlement" system (ERIP).

reference Information
Detailed instructions and details for paying contributions can be found on the FSZN website in the "Transfer of payments" section.

You also need to provide information to the Federal Social Protection Fund in the form PU-3. This document reflects the periods when you carried out activities and the amount of contributions paid<*> .

Note!
You must provide information in the form PU-3 once a year - until March 31 of the year following the reporting<*> .

Form PU-3 is filled out using a special program that can be downloaded for free on the website of the Social Security Fund. You must provide form PU-3 to the Social Security Fund in electronic format, for example, on a flash drive. Form PU-3 must be attached to it on paper, certified by your signature<*> .

Legal entities registered in the territory of the Republic of Belarus, under the general taxation system, pay the following taxes, fees and other obligatory payments:

• value added tax - VAT, the rate of 20% of the turnover for the sale of goods, works or services;
• income tax, rate 18% of taxable income;
• insurance premiums for compulsory social insurance of employees, social insurance, the rate is 34% of the wage fund;
• compulsory insurance against industrial accidents, the rate is 0.6% of the wage fund.

In addition, if required by the legislation of the Republic of Belarus:

• property tax;
• land tax;
• excises;
• environmental tax;
• tax for extraction (withdrawal) of natural resources;
• offshore fee;
• stamp duty;
• other taxes.

Business taxes in the Republic of Belarus

Business taxes in the Republic of Belarus can be conditionally divided into several groups:

1. Taxes paid from business activities.
2. Dividend taxes.
3. Payroll taxes.

Business taxes

Taxes on business activities can be paid under the general or simplified taxation system. When applying the general taxation system, the taxable base is reduced by the expenditure part, attributable under the legislation of the Republic of Belarus to the cost price. At a minimum, the general taxation system (DST) includes income tax (rate 18%) and value added tax (rate 20%). The simplified taxation system can be applied without payment of value added tax (VAT) and with payment of VAT. In the first case, the tax rate is 5% of gross revenue, in the second case - 3%.

taxes on dividends

Taxes on dividends in 2016 for individuals - 13%, for legal entities income tax on dividends is 12%.

payroll taxes

Payroll taxes include:

• income tax;
• payments in Belgosstrakh (accident insurance);
• payments to the social protection fund (insurance and pension contributions).

Under the wage fund, we mean the amount of wages accrued to employees of the enterprise for a calendar month. Please note: wages in the Republic of Belarus must be paid at least once a month.

The income tax rate is 13% in 2016 (there are a number of exemptions for applying the income tax rate of 9%). The amount of income tax is withheld from the employee's salary. Deductions in Belgosstrakh leave less than 1% of the wage fund. The amount of deductions is set depending on the type of activity that the organization carries out.

Payments to the social protection fund of the population (insurance and pension contributions) are extremely important for citizens of the Republic of Belarus, since according to the Decree of the President of the Republic of Belarus of December 31, 2015 No. paid to the Social Security Fund for at least 15 years 6 months. Starting from January 1, 2017, the specified work experience is increased annually from January 1 by 6 months until reaching 20 years. Since 2016, a feature of payments to the Social Security Fund has become the obligation to pay them for foreign citizens and stateless persons who work in the Republic of Belarus.

In 2016, contributions to the Social Security Fund are paid by the organization and for individual entrepreneurs providing services for managing the organization, including if these individual entrepreneurs - managers are at the same time founders, owners of property. In 2016, representative offices of foreign organizations accredited in the Republic of Belarus must also register with the Social Security Fund and pay contributions.

Non-payment or incomplete payment of contributions to the Social Security Fund entails administrative liability. An individual entrepreneur or organization is subject to a fine of 20% of the unpaid contributions. The total amount of contributions to the Social Security Fund is 35% of the wage fund, while 1% of the salary is withheld from the employee, 34% is paid by the employer.

5 taxes that have recently appeared in Belarus

2010: dog tax

This tax appeared thanks to the decision of the Minsk Regional Council of Deputies No. 49 in December 2010. The tax must be paid by owners of dogs over the age of three months. The rules of the fee are defined by Art. 270 of the Tax Code of the Republic of Belarus. Rates depend on the height of the dog at the withers. Each region has its own rates. For example, in Slutsk there are:

up to 40 cm - 0.05 BV per month;

40-70 cm - 0.1 BV per month;

more than 70 cm, as well as for dangerous dogs - 0.3 BV per month.

In order to pay the tax, pet owners must apply to the housing department at the place of residence.

2014: road tax

Officially, the tax on roads is called "State duty for the issuance of a permit for the admission of a vehicle to participate in road traffic." Car owners began to pay it from January 1, 2014.

The duty is levied on individuals and organizations before passing the technical inspection. For example, in 2014 Belarusians paid 5 BV for an ordinary passenger car (weight 1.5–2 tons). However, since the beginning of 2015, this amount has been raised to 6 BV.

As life has shown, not everyone is ready to pay this tax. This year in Slutsk and Soligorsk, a wave of use of fake stamps in technical inspection documents has swept. Car owners paid between $40 and $120 to have a fake stamp put on their certificate. It is cheaper than going through the procedure legally. But in the end it is more expensive when the hand of the law overtakes the cunning one.

2015: debt tax

Since January 2015, some Belarusians have to pay a tax of 13% on the amount of a loan from a foreign bank that does not have a representative office in Belarus, or money borrowed from friends and acquaintances (not from relatives). As a rule, this happens if a person bought something expensive for himself and thereby attracted the attention of the tax. For example, if a non-working resident of Slutsk bought an apartment for money borrowed from a friend. Funds received in Belarusian banks and individual entrepreneurs are not taxed on debts.

2015: parasitism tax

On April 2, 2015, Decree No. 3 “On the Prevention of Social Dependency” was signed, which people and officials call the “parasitism tax”.

The initiative to bring the unemployed to justice came from Prime Minister Mikhail Myasnikovich. He made a statement on this subject in mid-2013 at a meeting with the leaders of the Mogilev region. The initiative was also supported by Alexander Lukashenko: “Take measures so that everyone works, make everyone work!” he demanded in October 2014 at a meeting on employment and population migration. The decree was adopted, its main provisions can be stated as follows: citizens of Belarus who do not participate in budget financing for 183 calendar days, i.e., do not pay taxes to the budget, are required to pay a tax of 20 BV.

2016: tax on deposits

This tax has already been approved at the state level thanks to Decree No. 7, which Alexander Lukashenko signed in November 2015. The decree itself will take effect from April 2016. Starting from April, the 13% tax will be deducted not from the amount of the entire deposit, but only from the accrued interest.

It will have to be paid:

• those who have chosen a ruble deposit for a period of less than a year;
• those who have chosen a foreign currency deposit for a period of less than two years;
• those who decide to withdraw money from a long-term deposit before the expiration date.

To pay this tax, it will not be necessary to go to the tax office. Banks will deduct the required amount from your account. Belarus is also currently considering introducing a tax on purchases in foreign online stores.

Worsening in 2017 tax changes

In addition to constant editorial changes, the innovations of 2017 also carry a number of negative changes for taxpayers, the purpose of which is to increase budget revenues by increasing the tax burden on the Belarusian economy.

Significant impairment is introduced for income tax. So, since 2017, the concept of economically justified costs has been introduced. The economic justification of costs, as always, is left to the discretion of the tax authorities, which, at their discretion, will determine whether the costs are economically justified or not. Based on the existing law enforcement practice, it is known that the tax inspectorate will interpret all controversial issues in its favor. Despite the general uncertainty with the interpretation of the economic feasibility of costs, today it is possible to determine in which direction the control bodies will work.

So already from January 1, 2017, the costs cannot be economically justified in the following cases if:

• in fact, the goods (intangible assets) were not received, work was not performed, services were not provided, property rights were not transferred;
• works are performed, services are provided by an individual entrepreneur who is at the same time a person in an employment relationship with the payer, and such services, works are related to the labor duties of such a person;
• works are performed, services are rendered to the payer (with the exception of a joint-stock company) by an organization (except for joint-stock companies) that is a founder (participant) of the payer or in respect of which the payer is a founder (participant), if such work, services are related to the duties of an employee who is with the payer in labor relations.

In fact, the Tax Code consolidates an already existing provision, according to which the costs of false entrepreneurs, which are considered not actually provided, are not taken into account when calculating income tax. The legislation also provides for a new approach according to which a person who is in an employment relationship with an enterprise cannot provide him with services as an individual entrepreneur, and the costs of work and services of related persons are also excluded. It is obvious that the state is trying to fight all the manifestations of tax optimization known to it, and in fact, it limits the opportunities for doing business in the state, and, consequently, worsens the business climate in the state, contributes to the continuation of the economic crisis in the Republic of Belarus.

An analysis of changes in tax legislation for 2017 reveals two significant problems in the rule-making procedure that hinder overcoming the economic crisis in the Republic of Belarus.

• First, changes in legislation adopted by officials often do not meet the interests of the economy and are associated with a lack of understanding or unwillingness to understand the current economic situation in the state. This shortcoming can be overcome only by improving the economic literacy of officials.
• Secondly, most of the legislative changes are editorial in nature, which not only do not lead to additional revenues to the budget, but often have a negative impact on the Belarusian business. This disadvantage can only be overcome by reducing the total number of officials by reducing the number of functions performed by officials, or by limiting the rule-making functions of officials by introducing a 3-5 year ban on making any changes to the legislation.

Video

In this material, we will consider a list of activities that individuals are entitled to carry out without registering as an individual entrepreneur. Consider the nuances and pitfalls (where without them ) of doing business in Belarus without opening an individual entrepreneur.

Why is it possible to operate without state registration?

The logic of the legislation is simple and pragmatic. The fact is that many areas of activity are inherently quite simple, do not require significant document flow, and incomes are not always large, and sometimes even eventful (for example, Santa Claus services are a seasonal business).

And what happens?

A person runs a business for a short period, for example, in his spare time from his main job or seasonally. And for the rest of the time, the individual entrepreneur or company is simply idle. But it is necessary to draw up documents, submit tax returns, pay tax and contributions to the Social Protection Fund of the Republic of Belarus (FSZN). Ultimately, many decide not to formalize their activities and not pay tax.
The state decided to close this gap by allowing certain types of economic activity to be carried out without state registration as an individual entrepreneur.

The list of activities when IP can not be opened

Article 1 of the Civil Code of the Republic of Belarus establishes what exactly does not apply to entrepreneurial activity. Similar conditions, but with some differences, are contained in Article 337 of the Special Part of the Tax Code. Why there are differences - we will consider in another, more specialized material.

1. Sale of floriculture products, ornamental plants, their seeds and seedlings, animals (except for kittens and puppies) at trading places; sale of self-made bakery and confectionery products, other finished culinary products.
2. Sale of kittens and puppies, provided that you legally keep a pet (cat, dog).
3. Video and photography services for events such as weddings and celebrations.
4. Services of toastmaster, actor, dancer, musician, stand-up comedian.
5. Correction, copying and preparation of documents. Office activity.
6. Translation services.
7. Santa Claus services and other similar services related to birthday greetings, etc.
8. Lawn care services, cleaning the green area from leaves and mowed grass, other debris.
9. Music and entertainment services for weddings, anniversaries and other events.
10. Applying watercolor.
11. Setting up musical instruments.
12. Services in the field of agriculture: cultivation of agricultural products, grain crushing and grazing services.
13. Services of a hairdresser, beautician, manicure and pedicure.
14. Use of machines for measuring weight and height.
15. Manufacture of clothing and footwear from customer's materials.
16. Designer services: interior, furniture, cars, permanent buildings, clothing and footwear, other household items.
17. Website development, software installation, equipment setup, PC training.
18. Sawing and chopping firewood, services of loaders.
19. Repair and banner of furniture from materials of the consumer.
20. Watch and shoe repair.
21. Clothing repair.
22. Tutoring in various fields.
23. Furniture assembly.
24. Help around the house: laundry, cleaning, walking pets, cooking.
25. Packaging of goods provided by the client.
26. Services for the maintenance, care and training of domestic animals, except for farm animals.
27. Babysitting services: care for adults and children.
28. Cleaning: cleaning and cleaning of residential premises.
29. Repair and construction: plastering, painting, glazing, flooring and wall cladding, wall papering, laying (repair) of stoves and fireplaces.
30. Renting out real estate.

As you can see, the list is quite wide. But do not rejoice ahead of time. Let us further consider the issues of taxation and the features of work without registering an individual entrepreneur.

Conditions for carrying out activities without registering an individual entrepreneur

In order to carry out the above activities, a number of conditions must be met simultaneously:

• you must carry out works, services on your own, without involving employees under labor agreements (contracts) and civil law agreements (for example, a work contract). If you need assistants (sellers, couriers, and so on) - you need to register as an individual entrepreneur, or open a company;
• services and work can only be provided for the personal needs of individuals. For example, if someone needs to paste over the walls in the office, then such activities cannot be carried out without registering an individual entrepreneur;
• it is necessary to comply with sanitary standards and requirements, if applicable to the specified activity (production of food products, cosmetic services);
• be sure to go through the procedure of registration in the tax office and pay a single tax.

The restrictions are simple, but in many ways hamper the options for expanding and developing the business. Modern realities require new approaches: doing business online, automated sales, accepting payments using bank plastic cards, sms. All this will be problematic to implement if you do not have a bank account and a registered individual entrepreneur or company. Therefore, when starting a business, it is necessary to comprehensively study the business model and take into account the groundwork for growth.

Taxation of activities of individuals

Despite the absence of the need to register your activity as an individual entrepreneur, you need to contact the tax office at the place of residence and apply for the start of a particular type of activity. The tax inspector will accept the application, calculate the single tax payable. The amount of tax will depend on the location of the activity and the specific direction of your small business.

In some cases, there are benefits for paying a single tax on individuals, and if you are an artisan, then the rules are completely different. We will talk about this in more detail in a specialized lesson.

Pension provision and FSZN issues

As a general rule, you do not need to make contributions to the Social Security Fund. However, if you want to use social guarantees and receive a pension, you can apply to the territorial branch of the Social Protection Fund with a statement about the desire to voluntarily pay such contributions. It is advisable to do this if, apart from your small business, you have no other official source of income (work under an employment contract, where deductions and payments of relevant contributions are already made). We will consider in more detail about deductions to the Social Security Fund without registering an individual entrepreneur in a separate lesson.

Legal regulation of the issue

The main normative acts that regulate the issues under consideration are:

1. Decree of the President of the Republic of Belarus dated September 19, 2017 No. 337 “On regulation of the activities of individuals”;
2. Decree of the President of the Republic of Belarus dated April 18, 2019 No. 151 “On changing the Decrees of the President of the Republic of Belarus”;
3. Civil Code of the Republic of Belarus;
4. Tax Code of the Republic of Belarus.

If you have any additional questions, please study the indicated documents, or ask a question on our specialized forum by clicking on the "Ask a question" link in the site menu.

Take care of yourself!

© Andrey BUSHMAKIN

For public comment, draft proposed amendments to this document. For example, they want to allow individual entrepreneurs and individuals to pay taxes and penalties with deferred payments or in installments, and the deadline for filing a tax return can be postponed to March 31. the site looked at what changes the authorities had prepared for the Tax Code.

The picture is illustrative. Photo: Dmitry Brushko, TUT.BY

Want to reschedule tax filing deadline

For individuals, they want a deadline for filing a declaration for income received. It is proposed to postpone the deadline for submitting income tax returns from March 1 to March 31, and the deadline for paying income tax from May 15 to June 1 of the year following the reporting year.

A notice to an individual or his representative must be delivered no later than April 30 of the year following the reporting tax period.

Earlier, the tax authorities explained that they decided to introduce this change due to the need for an individual to submit, simultaneously with the declaration, documents confirming the receipt of income and the payment of tax on these incomes abroad.

Tax debts will be allowed to be paid in installments

Individual entrepreneurs and individuals may be allowed to pay taxes and penalties with deferred payments or in installments. Organizations and individual entrepreneurs can count on such relief if they have a difficult financial situation, and individuals - based on their property status or in connection with being in a difficult life situation. The main condition for individuals is that the objects of taxation should not be related to the implementation of entrepreneurial activities.

A difficult life situation is understood as an objective circumstance (a set of circumstances) that does not depend on an individual, which he cannot overcome at the expense of available opportunities.

Conditions for using installments or deferrals
followed by installment payment is:

• current payments to the budget within the period established by law;
• payments in repayment of deferred and (or) installment amounts of debt on taxes, dues (duties), penalties and interest for the use of deferral and (or) installment plan - within the period established by the decision on granting a deferral, installment plan or deferment with subsequent installment plan.

At the same time, the accrual of penalties on the amounts of debts on taxes, dues
(duties) will be terminated from the first day of the period for which
installments or deferrals are granted.

Now deferment or installment payment of taxes and (or) arrears on them are provided by individual districts. And only for IP.

Conscientious payers will be given time to correct, and “forgetful” ones will have their accounts blocked

Belarus wants to introduce a new mechanism for suspending transactions on payers' accounts. If today there is a debt on payments to the budget, then the very next day the tax authorities should suspend all operations on the accounts of this entity. Now it is proposed to conscientious payers who have tax debts to provide an additional 10 working days to eliminate violations. The main condition: before that, they had to pay everything regularly to the state budget within six months. If the payer deposits all the funds within this allotted time, then operations on his accounts will not be suspended.

For those who still had a debt before, but at the same time it was repaid before the first day of the month that follows the month of the formation of the debt, the tax authorities want to introduce a delay of 5 working days. If during this time the violations are eliminated, then account transactions will also not be suspended.

Employers will report to the tax authorities data on all incomes of employees

From January 1, 2019, employers - organizations and individual entrepreneurs - must provide tax authorities with data on all incomes of their employees. Information must be submitted quarterly. For this innovation, the authorities will amend the Tax Code.

The database will contain information on all monetary receipts of Belarusians. Data will be collected here both on receipts within the country and from abroad, this was previously reported in the Ministry of Taxes and Taxes.

Organizations and individual entrepreneurs will, for example, have to provide tax data on income (loans, credits), income tax is withheld both at the expense of individuals and employers, as well as on cash receipts (loans, credits, sale of real estate and cars) on which income tax is not calculated. Also, employers will submit information on property, professional tax deductions, social, standard tax deductions. Among other data that will be transferred to the tax office are expenses on transactions with securities and financial instruments of forward transactions.

This includes income received by the employee from the employer at the place of main work, including remuneration for the performance of labor and other duties, bonuses, vacation pay, other income, including those paid from the extrabudgetary fund for social protection of the population (FSZN), as well as income from employment contracts. (income of internal and external part-time workers).

Belarusians will be able to apply to any tax office

Starting next year, individuals must submit tax returns on paper to any tax office, regardless of their place of registration. Now this can only be done at the tax office at the place of residence.

Indulgences for ipeshniks

Authorities change for individual entrepreneurs who now pay a single tax. From 2019, these individual entrepreneurs will be able to choose the tax regime. For example, a simplified taxation system or a single tax.

The picture is illustrative. Alexandra Kvitkevich, TUT.BY

The Ministry of Taxes and Taxes specifies that today the maximum and minimum tax rates are prescribed in the Tax Code, depending on where the individual entrepreneur is engaged in activities.

- Local Councils of Deputies determine its specific size, taking into account the characteristics of the area. But in practice, there are situations when, for example, in the regional center the rate can be higher or at the level of Minsk. But we must understand that in the regions there is not such a brisk trade, not such vigorous activity. Minsk is the capital, the profitability here is higher, therefore, the rates in Minsk should be initially higher, - Ella Selitskaya, Deputy Minister for Taxes and Duties, noted earlier.

Changes for apartment renters

Changes have also been developed for those who lease or rent residential and non-residential premises, parking spaces and pay income tax in fixed amounts. For these citizens, they want to eliminate the need to submit an income tax return if the established amount of annual income has been exceeded. Accordingly, the need to pay additional tax will be eliminated.

In 2018, the limit of such income is 6116 rubles.

The picture is illustrative. Photo: Evgeny Erchak, TUT.BY

Updates on real estate and land tax

For real estate tax and land tax, it is proposed to remove a 10-fold increase in rates. Now these fees are paid for misuse, untimely return of a land plot, for unauthorized seizure of land, for an inefficiently used or unused building or structure.

It is also proposed to refuse to levy a double tax on real estate if an excess construction object is introduced.

They want to limit the amount of penalties after inspections

The changes will also affect the amount of fines that business entities are charged based on the results of the audit. It is proposed that it should not be more than the amount of additional tax.