If the time has come in your life when you desperately want to take action, your desire is worth realizing. Moreover, there are no special barriers to 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 do you need to register, what types of activities require a license, what taxes will you have to pay and how to behave if the business does not take off? 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 types economic activity which citizens have the right to engage in without registering as individual entrepreneurs.

If the activity you need is not on this list, to carry it out systematically you will need to register as an individual entrepreneur or create a legal entity. And this is where the fun begins.

How to submit documents

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 Zikretsky. - It is enough to fill out an application, pay a fee, take a passport and photograph and go to the executive committee. The application form was approved by Resolution of the Ministry of Justice No. 8 of January 16, 2009 and, as a rule, is available on the websites of executive committees, for example.

An individual entrepreneur must be opened in the executive committee at the place of registration. In the capital, individual entrepreneurs do this at the Registration and Licensing Department of the Minsk City Executive Committee.

Payment of duty

The fee for registering an individual entrepreneur is 0.5 of the base value (currently it is 11 rubles 50 kopecks). Details for its payment must be clarified with the executive committee. For the capital, 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 registration authority cannot accept a receipt without the original blue seal of the bank with the signature of its employee. The issue of introducing payment of duties through ERIP is currently being discussed. However, how quickly it will be resolved is still unclear.

Possible mistakes

By filling out the required application, you are unlikely to make any fatal mistakes. Mostly these are blots made due to carelessness: I forgot to indicate my passport number or something else. If you are not sure, you can go to a consultation, during which specialists will explain how to fill out the forms. To deal with the application, a trained person will spend a maximum of 10 minutes.

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

Registration certificate

The procedure for registering an individual entrepreneur in the presence of a collected package of documents takes no more than 20 minutes. Proper certificate of state registration in accordance with the law, it is issued the next day. At the same time, the registration authority in Minsk issues an individual entrepreneur certificate 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,- the lawyer concludes.

What to do after registering an individual entrepreneur

When you have a certificate of registration of individual entrepreneurs in your hands, you can make a stamp. Although it is not mandatory for individual entrepreneurs.

Registration of individual entrepreneurs with the tax authorities and the Fund social protection population, Belgosstrakh, statistical authorities - not your headache. The executive committee will do this. A newly-minted individual entrepreneur can receive notifications about registration with government agencies five working days after registration. To do this, you will need to look into the same executive committee that registered it. You don't need to pay anything.

- However, you still have to go to the tax office,- the lawyer warns. - The law requires that each individual entrepreneur keep a book of inspections and a book of comments and suggestions. The book of comments and suggestions is sold through the distribution network of the publishing house "Belblankvyd", whose kiosks are located in many imns. The inspection book can also be purchased from the publishing house, but you must additionally register it with the inspectorate. To do this, you need to enter the completed book into the “One Window” in your Tax Inspectorate.

To open a bank account, you now only need an application to open an account and a copy of the individual entrepreneur registration certificate (without notarization). You should also take your passport and stamp (if one was issued) with you.

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

Registration in the Trade Register

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

Application forms for registration in 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, hairdressers, shoe repair, service stations) registration in the register of household services is mandatory. It's also free. A full list of services, the provision of which requires registration in the register, application forms and the procedure for filling them out are available on the MART website.- notes Zikratsky.

Cash acceptance

When receiving cash, in the vast majority of cases, cashiers must use cash adding machines (CAAs). True, there are exceptions here too. The list of cases when it is possible to do without CSA is established by Resolution of the National Bank and the Council of Ministers of the Republic of Belarus No. 924/16 dated 07/06/2011. This resolution and others regulations for accepting cash are available on the website of the Ministry of Taxes and Duties.

In our country, you can only use those KSA models that are included in a special register. Companies that specialize in selling and servicing cash register equipment can help you select the right model, help with its registration with the Tax Inspectorate, and carry out further maintenance.

Obtaining licenses

Do you want to open a pawnshop, provide legal services To operate a taxi - you need a license. The list of types of such activities is constantly shrinking. Its full version was established by Decree of the President of the Republic of Belarus No. 450 dated September 1, 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 single tax.

- The types of activities for which individual entrepreneurs pay a single tax are established by Article 296 of the Tax Code of the Republic of Belarus. Please note that paying a single tax is the responsibility of individual entrepreneurs,- says Zikracki. - If his type of activity is among those established by Article 296 of the Tax Code and 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 you to pay a single tax, the individual entrepreneur can independently choose the taxation system.

- In this case, the 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). Please note that individual entrepreneurs can apply the simplified taxation system when carrying out not all types of activities. There are also restrictions on the amount of revenue. It is better to study these questions in advance.

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

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

What to pay attention to

There is a decree of the President of the Republic of Belarus No. 40 dated January 16, 2009 “On the Social Protection Fund of the Ministry of Labor and Social Protection”. According to it, 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, no questions arise for 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.

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

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

If you decide to leave the founders and even duly 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 Unified State Register database.

Let's imagine that the business didn't take off. The process of terminating the activities of an individual entrepreneur takes at least two months (from the date of 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 activity in the magazine “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 is the time during which creditors can file a claim.

- In accordance with the changes in the regulations on the procedure for 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,- says Zikracki. - Therefore, the entrepreneur will have fewer worries and expenses at the stage of cessation of activity.

You can open an individual entrepreneur in Belarus in 1 day. 80% of registration and registration issues will be resolved by the executive committee at your place of registration.

Where to open an individual entrepreneur in Grodno:
- Administration of the Leninsky district of Grodno at the address: st. Sovetskaya, 14, room 239;
- Administration of the Oktyabrsky district of Grodno at the address: st. Gagarina, 18 bldg. 2, room 29.

How to open an individual entrepreneur in the Republic of Belarus is prescribed in the Presidential Decree - “Regulations on state registration and liquidation (termination of activities) of business entities” dated January 16, 2009.

Step-by-step instructions for opening an individual entrepreneur in Belarus

Take advantage ready-made plan on opening an individual entrepreneur. For convenience, we have divided everything that is needed to open a private enterprise in Belarus into 3 blocks.

Step 1. Preparation

Kind of activity. Do you want to open an individual entrepreneur and don’t know where to start? Decide what you will do. You are not required to name the business in the application for registration of an individual entrepreneur. But it may happen that you choose a business that requires a license to operate. Then the plan will be supplemented with one more item: licensing or certification. The list of licensed types of business can be found in the Decree of the President of the Republic of Belarus “On licensing individual species activities" dated September 1, 2010.

Tax system. You have 5 days to choose a taxation system from the moment you submit documents to the executive committee. But we advise you to seek advice on choosing a tax regime in advance. If you have not expressed any tax preferences, you will default to paying tax at common system taxation. Choose the optimal tax regime right away. Because you can switch to another one only from the beginning of the new calendar year.

Step 2. Registration of individual entrepreneurs with the executive committee

Registration method. You can register an individual entrepreneur on the web portal - www.egr.gov.by. To do this, buy an electronic key digital signature. Or contact the district administration at your place of registration in person.

Documentation. Package of papers for registration with the executive committee:

• passport or residence permit of the Republic of Belarus,
• photograph 3X4 cm;
• receipt of payment of state duty in the amount of 0.5 basic units - please ask the executive committee for payment details;
• application - fill out electronic application on the portal www.egr.gov.by and print or ask for an application form from an executive committee employee.

Obtaining a certificate of registration of individual entrepreneurs. Come back for your certificate the next day.

Registration of individual entrepreneurs with regulatory authorities. Come on the fifth day after registration to receive notification of registration with the tax, social, statistical and insurance services. The registration procedure is free.

Step 3. Additional procedures

Post-registration procedures depend on various factors. For example, do you plan to hire people, do you work, do you receive a pension. Therefore, before the third stage, seek the advice of a specialist. He will explain all the nuances of your situation.

Where to go for advice?

Grodno regional institution of financial support for entrepreneurs at the address: Grodno, st. Gorky, 49-425, tel. 74-22-27. Here you will receive advice on commercial and entrepreneurial issues.

Administration of the Leninsky district of Grodno, department of economics at the address: st. Sovetskaya, 14, office No. 239, tel. 72-34-26, 74-03-02.

Administration of the Oktyabrsky district of Grodno, Grodno at the address: st. Gagarina, 18 building 2, room 29, tel. 52-30-75.

Licensing authorities and ministries.

The list of licensed types of business can be found in the Decree of the President of the Republic of Belarus “On licensing of certain types of activities” dated September 1, 2010. Please check with the relevant services for the procedure for obtaining a license.

Tax office.

Go to the tax office at your place of registration.

For the city of Grodno: Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Leninsky District on the street. Dubko, 19; Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus in the Oktyabrsky district on the street. B. Troitskaya, 39.

For the Grodno district: Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Grodno region on the street. Titova, 9.

You will fill out the form and indicate the taxation system. Buy a book of inspections and revisions, a book of comments and suggestions for each of your objects.

The tax office requires documents:

• a copy of the individual entrepreneur's registration certificate;
• a copy of the registration notice;
• photograph 3X4 cm;
• a copy of the work book if you are not working;
• a copy of the birth certificate of minor children if you do not work;
• copies of pages 31-33 of the passport;
• a copy of the lease agreement, if you are renting a premises;
• copies of employment contracts with employees registered in the Federal Social Security Service, if you hire staff;
• two folders with a binder;
• five envelopes for the Republic of Belarus.

FSZN.

If you work, your employer pays contributions to social funds for you. Just in case, call the Federal Social Security Service and check if your unique taxpayer number is there. If you do not work, then you yourself contribute 35% of the minimum wage in the Republic of Belarus to the Social Security Fund every month.

Belgosstakh.

Contact us if you are hiring workers. Provide the insurance service with copies of employment contracts. Then pay for your employees insurance premiums. You report to the insurance company once every six months.

Bank.

Do you plan to conduct transactions on non-cash payments? Open a bank account. If you use a cash register or your profit is more than 1000 basic units, then opening a current account is mandatory.

Registration and registration of individual entrepreneurs is one of the key points for “Your Business”. Therefore, be decisive - ask for help, consult entrepreneurship support centers. You will find a lot of useful information about running a business in our other articles.

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How to open an individual entrepreneur in the Republic of Belarus

The process of opening an individual entrepreneur takes about one working day. Fortunately, today this is done quite quickly. An individual entrepreneur registers his activities with the local executive committee at his place of registration and receives a certificate of registration of an individual entrepreneur.

If not all the documentation necessary to obtain a certificate has been prepared or the documents are filled out incorrectly, then the executive committee will not issue the certificate until the entire list is provided necessary documents to open an IP.

What is needed to open an individual entrepreneur in Belarus

Before you decide to open an individual entrepreneur providing services for taxis, cargo transportation, construction, hairdressing services, or open an individual entrepreneur in Minsk for other types of activities, you need to develop a future business plan for your business and competently analyze it.

After submitting the required list of documents for opening an individual entrepreneur to the local executive committee, the entrepreneur receives a registration certificate. Then he can easily open a bank account for his company and decide on the issue of making a seal.

Which IP to open

The question of which business is the most profitable and profitable at the initial stage torments many entrepreneurs. Opening an individual entrepreneur to provide services for taxis, cargo transportation, construction, hairdressing services, or opening an individual entrepreneur in Minsk for other types of activities, of course, you need to decide on your own, based on your knowledge and capabilities.

Even at the dawn of the idea of ​​​​opening your own business, it is worth drawing up a clear business plan and specifying in it as much as possible all the details of running a future business.

There are three types of activities:

• production
• provision of services
• trade

Based on your knowledge, desires, capabilities, and also after analyzing the general situation in the country and your potential competitors, deciding what business to start will not be difficult.

How much does it cost to open a sole proprietorship?

To register an individual entrepreneur, the following documents are required:

• Statement on state approval approved by the Resolution of the Ministers of Justice of the Republic of Belarus. registration;
• several photographs 3*4;
• a document confirming payment of the state duty;
• power of attorney, certified by a notary, for a representative before the registration authority.

The cost of opening an individual entrepreneur depends on the amount of the state duty established at the time of filing documents for registration of an individual entrepreneur.

Which bank should I open an account for as an individual entrepreneur?

Having made a firm decision to open an individual entrepreneur for the provision of services and having figured out how to open an individual entrepreneur for taxi, cargo transportation, hairdressing, construction and collecting everything Required documents, you need to decide in which bank to open an account.

Initially, you need to carefully read the tariffs of all banks for opening an account for legal entities, conduct a detailed analysis.

Unambiguously answer the question of which is the most optimal bank for opening an account for a legal entity. It’s impossible to give faces. It all depends on the type of activity, its structure and specifics, as well as on the nature of future transactions and the number of payments.

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Who cannot be an individual entrepreneur in Belarus?

There is a list of certain restrictions in the legislation on this matter.

The following cannot be registered as an individual entrepreneur:

• Persons who have an outstanding (unexpunged) conviction for economic crimes;
• Those who have not complied with court orders regarding the recovery of property from them;
• Managers, founders and ordinary owners of enterprises in the stage of bankruptcy and liquidation;
• The managers and owners listed above, as well as former individual entrepreneurs, in case of unpaid debts to the budget, within 3 years from the date of exclusion of the enterprise (or individual entrepreneur) from the Unified State Register;
• Persons who do not have citizenship or residence permit in the Republic of Belarus.

When registering, the future individual entrepreneur confirms the absence of the above restrictions and is warned of liability for submitting false information.

Where is an individual entrepreneur registered? Documents for registration of individual entrepreneurs? Registration deadlines?

Registration of individual entrepreneurs takes place in local authorities - city and district executive committees.

To open an individual entrepreneur, you must provide the local registration authority with:

• Identity card - passport or residence permit;
• In case of registration through a representative - his power of attorney for such actions;
• Statement established form. The application form can be obtained at the place of registration;
• One or two photographs in 3x4 format;
• Receipt for payment of state duty;
• File for the listed documents.

All documents for opening an individual entrepreneur, except for an identity card, are submitted to the registration authority.

The final stage of the entire process will be the issuance of a Certificate of State Registration of an individual entrepreneur, with a photograph, address and assigned license plate number. This happens the next day after the documents are received.

However, registration of an individual entrepreneur does not yet mean the right to start commercial activities. In addition to the Certificate, the entrepreneur will need several more registration procedures and mandatory documents.

How much does it cost to open a sole proprietorship?

The fee for registering an individual entrepreneur is 0.5 of the base amount. Payment details can be obtained from the executive committee, local administration - the same place where the application is accepted.

• Those receiving average or higher education in full-time education and who completed such training within a year after graduation;
• Submitting documents for individual entrepreneur registration in electronic format;
• Unemployed people starting a business with the support and direction of employment centers.

The right to free registration must be documented.

What else is needed to open an individual entrepreneur?

In addition to the Certificate, the entrepreneur will need several additional operations and documents. Some of them are mandatory for all individual entrepreneurs, some are needed for specific types of activities.

Of all the obligatory things, the most obligatory is registration with the tax office at the place of registration. It is impossible to do without this because the main responsibility of an entrepreneur to the state is to pay taxes.

All newly opened individual entrepreneurs are automatically registered with the local tax office. But a personal visit to this organization is still inevitable, because... You will have to fill out a form, select a taxation form, and also purchase: a book of comments and suggestions and a book of checks.

Obtaining books will not cause any particular difficulties; a tax inspector will help you fill out the form.

But choosing a suitable tax calculation system is one of the most important conditions for success (or failure) commercial activities, and it is advisable to choose the type of taxation in advance, even at the stage of thinking about future entrepreneurship.

The individual entrepreneur will also be automatically registered in the FSZN database. Once included in the database, the obligation to pay contributions to the Fund will arise. But some individual entrepreneurs have a legal opportunity to avoid such payments, because... Contributions to the Social Security Fund are paid at one place of work. If a registered entrepreneur is also engaged in hired labor and receives a salary at another place of work, from which contributions are paid, then there is no need to duplicate these payments for business activities. This obligation also does not arise for recipients of pensions, child care benefits for children under 3 years of age, and full-time students.

The right to exemption from mandatory payments to the Social Security Fund must be documented in the local branch of the Fund.

Relations with Belgosstrakh arise only for those individual entrepreneurs who hire workers; other entrepreneurs do not pay insurance premiums.

Many individual entrepreneurs at the beginning of their activities have questions: “Should I open a bank account?”, “Do I need cash machine?. In both cases, everything depends on the type of activity and expected revenue.

Individual entrepreneurs may not open a bank account:

• registered as single tax payers;
• not using a cash register or similar system;
• whose revenue does not exceed 1000 basic units.

The need for a cash register depends on the type and location of transactions. Guidance on this matter may change periodically, so it is best to consult individually.

There is definitely no need for a cash register for those who do not accept cash.

The need for licenses, activity certification and other special permits is an even more complex issue. There are no general answers here at all. It will no longer be the status of an individual entrepreneur or legal entity that will matter, but the specifics of the activity.

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Citizens of the Republic of Belarus have the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur. Carrying out business activities without such registration is prohibited and can constitute both an administrative and criminal offense.

1. How much does it cost to open an individual entrepreneur?

The cost of self-registration of an individual entrepreneur is 0.5 of the base value. As of 01.01.18, the base amount is 24.5 BYN, and the state duty is, accordingly, 12.25 Belarusian rubles.

2. What mandatory additional expenses will there be when opening an individual entrepreneur?

1. Book of comments and suggestions - 4 bel. rub.
2. Inspection book - 1.9 bel. rub.
3. Electronic declaration (for submitting tax returns in in electronic format) - 78.74 bel. rub.

3. What additional costs may arise when opening an individual entrepreneur?

1. Photo for documents, if you do not have a ready-made 3x4 cm photograph.
2. Subscribe to newspapers/magazines at the IMNS, if you consider it necessary).
3. Production of a seal, if you decide to work with a seal from 20.00 bel. rub.
4. Cardboard folders, envelopes in the Internal Revenue Service are requested in 99% of cases.
5. Costs for copies of documents if there is no copy machine at home/office.

4. What documents are needed to open an individual entrepreneur?

1. Passport.
2. A completed application in the prescribed form can be completed here.
3. Receipt for payment of state duty.

5. Where can I find the OKED code to fill out an application for individual entrepreneur registration?

OKED code is a number associated with a specific type of economic activity.

Here you can download the current reference book: “National Classifier of Types of Economic Activities of the Republic of Belarus.”

6. Where should I go with the collected documents to register an individual entrepreneur?

In Minsk, individual entrepreneurs are registered in the Minsk City Executive Committee: Minsk, sq. Svobody, 8,. Tel. +375 17 220 29 00.

In other localities of Belarus, individual entrepreneurs are registered with the local executive and administrative body at the place of registration (Regional and district executive committees).

7. How long does it take to open an individual entrepreneur?

In Minsk, a certificate of registration of individual entrepreneurs is issued on the day of application. But no later than the next working day after the day of submission of documents for registration

8. I opened an individual entrepreneur, when can I start working?

If your activity does not require additional permits, you can start working from the day of state registration - as soon as you receive the registration certificate in your hands.

9. When registering as an individual entrepreneur, he indicated one type of activity, and then decided to work in a different type of activity. What to do? Where to go and who to tell?

When changing types of activities, the notification principle applies.

It works like this. When registering, you indicate the type of activity you intend to engage in. We changed our minds. Do something else without notifying anyone. How will they know? According to the tax return that you are required to pay for this type of activity.

Before you start engaging in a specific type of activity, you need to figure out whether you have the right to pay the tax that you are going to pay. Moreover, it is necessary to figure out whether you can pay this particular tax before you submit a return for this tax.

10. Does an individual entrepreneur need a current account?

An individual entrepreneur is required to open a bank account if:

1. It works with a cash register (KSA).
2. If monthly revenue exceeds 1,000 basic units.
3. It is advisable to open a current account if an individual entrepreneur intends to make settlements with other individual entrepreneurs and legal entities.

Basic value as of 01/01/2018 = 24.50 BYN. rub.

To open a current bank account, you must provide the following documents to the bank:

• statement;
• a copy (without notarization) of the state registration certificate;
• a card with a sample signature of an individual entrepreneur and a seal impression (if the individual entrepreneur uses a seal).

11. Which bank is better to open a current account?

When deciding to open a personal account in a particular bank, consider:

1. Bank reliability.
2. Tariffs for services and services provided.
3. Convenience of visiting the bank: location, availability of parking, opening hours, workload (if you go to deposit proceeds at the bank).

12. Do you need an individual entrepreneur seal?

The law does not oblige individual entrepreneurs to work with a seal.

13. Who cannot be an individual entrepreneur?

You cannot register as an individual entrepreneur:

1. If a criminal record for crimes against property and the conduct of economic activity has not been expunged or expunged.
2. If there is an unfulfilled court order to foreclose on the property.
3. If you are the owner of property (founder, participant, manager) of a legal entity that is in a state of economic insolvency (bankruptcy) or liquidation.
4. If you were individual entrepreneurs, founders, participants, heads of organizations declared bankrupt, if these organizations or individual entrepreneurs did not make payments for taxes, fees (duties), other payments to the budget and state extra-budgetary funds within 3 years from the date of their exclusion from USR
5. Foreign citizens who do not have a residence permit of the Republic of Belarus.
6. Civil servants and employees of state security agencies, as well as government officials and equivalent to them.

14. What happens if I couldn’t open an individual entrepreneur, but I opened it and worked, and then the fact came out that I didn’t have the right?

In this case, Article 12.7 clause 2 of the Code of Administrative Offenses is applicable to you, which threatens with a fine of 20 to 200 basic units and confiscation of income.

15. What taxes do individual entrepreneurs pay?

A complete list of payments is given here: taxes and fees paid by individual entrepreneurs.

Main tax payment options:

15.1. Single tax

15.2. Simplified taxation system

Terms of use for 2018 are available on the website of the Ministry of Taxes and Duties of the Republic of Belarus.

Since 2018, online stores can again use a simplified tax system!

16. How do I understand what tax I need to pay as an individual entrepreneur?

1. Explore if there is a choice. Some activities are subject to a specific tax. Let's look at the previous paragraph.
2. Calculate it yourself or contact a specialist accountant who works with individual entrepreneurs.
3. We consider as much as possible, taking into account all the nuances: where we buy, what we buy, where we sell, what we sell, with or without VAT, what expenses are planned, how much we are going to mark up. Approximately the same when providing services.

17. Which taxation system is better/simpler?

Everything here is quite subjective. Very briefly about each type of tax.

1. Single tax- the easiest to “maintain”, paid according to rates, but before starting work. From 40 times the rate exceeding the rate, an additional 5% is paid. It can only be “selected” for retail, but not all. In other cases, he is obligated to pay according to the list. Those. there is not much choice.
2. simplified tax system- you can undertake to lead yourself, but for different types There are various pitfalls in activities. The word “simplified” is misleading. Does not exempt you from having all documents and document management. This system is not always profitable: if there is a large cost part and not a large markup. Costs do not affect the amount and tax calculation. But this does not mean that you do not need to draw up or store documents for expenses. There are types of activities when it cannot be used.
3. Income tax- the most difficult to account for. Prohibition of application only if there is an established obligation to pay a single tax. The tax amount is affected by costs. Documented and related to business activities. It is allowed not to take into account expenses when calculating tax, but to deduct 10% of the amount of revenue. Not taking it into account when calculating does not mean not drawing up or not storing documents.

See “Full list of payments” in clause 15.

18. Basic principles of calculation, pros and cons of income tax and single tax

Which system is more profitable, given the possibility of choice, must be calculated in numbers. If the margin is not large, then at first glance, income tax is preferable.

However, administration is difficult, which means additional costs for a specialist; Possible problems with the classification of expenses taken into account when calculating tax not in favor of the individual entrepreneur during the audit sometimes reduce the benefits of applying income tax to nothing.

19. I paid the simplified tax system (income tax). Do I need to pay to the Social Security Fund?

80% of those who sought advice consider the Federal Social Security Fund to be a tax. Misconception. This is a payment to the social protection fund. What does it change? Payment of taxes from activities: simplified tax system, unified tax system, income tax, do not replace payment to the fund. The presence or absence of revenue does not affect the need to pay to the Social Protection Fund of the Ministry of Labor and Social Protection.

What influences? Let's look at the next point.

20. When does an individual entrepreneur not need to pay the Social Security Fund?

Payment to the social protection fund is not paid if:

1. You have another main place of work.
2. You receive a pension.
3. You are a full-time student at a secondary specialized higher educational institution.
4. You are entitled to child care benefits up to 3 years of age.

21. How much should I pay to the Social Security Fund?

35% of the minimum wages established in the Republic of Belarus - this is the minimum that is required to be paid. More is optional, less is not. The inspector at the fund will tell you the amount.

22. When can you not open an individual entrepreneur?

See:

• Article 295 of the Tax Code of the Republic of Belarus: Types of activities for which individuals who do not carry out entrepreneurial activities pay a single tax.
• About the activities of artisans.

23. Can an individual entrepreneur hire workers and how many?

An individual entrepreneur can have three employees in addition to himself. The restriction on inviting only family members has been lifted.

24. When (for what types of activities) do you need to obtain a license?

Here is a complete list of licensed activities and those who issue licenses.

25. Do I need to register with the Federal Social Insurance Fund and Belgosstrakh?

When registering an individual entrepreneur, the registering authority registers it with Belgosstrakh and the Federal Social Insurance Fund. A notice with registration codes is issued by the registering authority 5 days after registration.

You don’t need to go/call anywhere yourself. It is necessary to take additional steps when an individual entrepreneur hires an employee.

26. I registered an individual entrepreneur, do I need to register somewhere else?

• Trade and everything connected with it - Trade register.
• Services, household only – Register of household services.

These procedures are free, but carrying out activities without registration in the trade register and the register of household services is prohibited!

27. Is it possible to open an individual entrepreneur during maternity leave (leave to care for a child up to 3 years old)? How will this affect and will it affect child care benefits?

Yes, open an individual entrepreneur while in maternity leave(child care up to 3 years old) is possible. At the same time, the child care benefit will remain at 50%.

28. Does the individual entrepreneur pay himself a salary?

No, he doesn't pay. Individual entrepreneur receives income from business activities.

"Wages (according to Labor Code RB Art. 57) - remuneration for labor, which the employer is obliged to pay to the employee for the work performed, depending on its complexity, quantity, quality, working conditions and qualifications of the employee, taking into account the time actually worked, as well as for the periods included in working hours.”

An individual entrepreneur is not an employee for himself and is not an employer for himself.

29. Does an individual entrepreneur need to pay income tax if the individual entrepreneur pays a single tax, the simplified tax system?

Paying a single tax or a tax under the simplified tax system on entrepreneurial activity exempts you from paying income tax on entrepreneurial activity.

Let's not confuse: if, in addition to the fact that you are an individual entrepreneur, you are also employed and receive a salary there, then from salary to employment contract the employer withholds income tax. The activity of an individual entrepreneur does not exempt you from this income.

30. In what cases is it necessary to use cash registers (KSA)?

Cash must be accepted using cash register equipment. Cash register equipment (except for cash register equipment with a means of control by tax authorities), before its use, must be registered with the tax office.

Based on materials from: ipvs.buhmost.by.

beseller.by

Opening an individual entrepreneur in the Republic of Belarus

According to the legislation of the Republic of Belarus, every citizen engaged in business (activities on his own behalf that generates regular income) is required to register as an individual entrepreneur. If this is not done and you continue to receive such income, then the authorities can impose a fine of up to 100 basic units (abbreviated as BV), as well as confiscate all the property with which the citizen received that same regular income (regardless of the amount of profit).

At the same time, the one in whose name the business is registered can act as the founder of various commercial or non-profit organizations.

The advantages of individual entrepreneurs over other forms of business registration (limited or supplemented liability companies, unitary enterprises) are in the following aspects:

1. There is no need to agree on the name.
2. There is no need for a legal address.
3. No need to create charter capital and charter.
4. You can freely manage the individual entrepreneur’s funds in the current account: withdraw them or invest them, for example.

If a citizen has registered as an individual entrepreneur, then he can conduct business without creating a company.

Registration of individual entrepreneur

What do you need to open an individual entrepreneur in Belarus?

To begin registering a citizen as an individual entrepreneur, you need to submit the following documents to the executive committee at your place of registration:

• application for registration;
• passport (residence permit is suitable);
• photo of the applicant 3 by 4;
• receipt of payment of state duty (size: 0.5 BV).

Officials review papers on the day of application. At the same time, a record of individual entrepreneur registration appears in the Unified State Register of Legal Entities and Individual Entrepreneurs (USR). The next day, the citizen’s registration certificate as an individual entrepreneur will be ready and will need to be picked up.

Then you need to register with the tax structure and the Social Protection Fund (FSZN). This must be done within five working days from the date of registration of the individual entrepreneur. Papers confirming registration are also issued within five days.

The tax authority will need:

1. Fill out the so-called taxpayer questionnaire.
2. Register a book of inspection records.

For further work, a businessman does not have to make a seal, although this can be done freely without obtaining government permits. The situation with a current account is different: its presence is necessary to carry out financial transactions with partners and avoid problems with accounting. Moreover, the number of current accounts opened by an entrepreneur in the territory of the Republic of Belarus is not limited, as is the list of banks where this can be done.

Creating a current account requires submitting a package of documents consisting of:

• applications for opening an account;
• copies of the state registration certificate;
• cards containing a sample signature and a seal impression.

Bank employees will independently establish and register the authenticity of the samples provided in the last paragraph.

In most banks, opening an account is free, and the monthly service fee (service package included) varies from 1 to 2 BV.

Taxation of individual entrepreneurs in Belarus in 2018 also has its own nuances.

Entrepreneurs often switch to a simplified taxation system with a rate of 5%. In this case, the tax is paid quarterly. A tax return is also submitted once a quarter. In order for an entrepreneur to switch to the “simplified” system, he must notify the government agency where the initial registration of the individual entrepreneur took place about the transition to this tax collection system.

True, the law establishes a list of types of activities that are subject to only a single tax for individual entrepreneurs in Belarus in 2018 (for example, freelancing). In this case, using the “simplified” approach is prohibited.

The following are subject to a single tax:

1. Retail trade.
2. Public catering.
3. Production of custom clothing.
4. Cleaning of premises.
5. Activities of photographers, designers, graphic artists.
6. Film production.
7. Activities of translators.
8. Consulting services and data-related services.
9. Information service.

The size of the single tax is adjusted and approved by local authorities every year (in the capital the rate is higher than in other regions).

The single tax is paid monthly.

The minimum contribution of individual entrepreneurs to the Social Security Fund is 35% of the minimum salary. The size of the contribution can be increased, because the future pension of the businessman depends on it.

Contributions to the Social Security Fund can be made throughout the year. The main thing is to pay them in full before March of the year following the reporting year.

For individual entrepreneurs working under an employment contract, these contributions are paid by the employer.

Opening an individual entrepreneur in Russia for a citizen of the Republic of Belarus

How to open an individual entrepreneur in Russia for a citizen of Belarus? In order for a citizen of the Republic of Belarus to carry out business activities as an individual in Russia, he must submit the following package of documents to the registering government agency:

1. Application for registration of individual entrepreneurs.
2. Identity document (a copy is possible).
3. Receipt for payment of state duty.
4. A paper confirming the presence/absence of a criminal record.
5. A document confirming the right of a foreigner to stay on the territory of the Russian Federation for a long time.
6. Applicant's Taxpayer Identification Number.

It is not necessary to obtain a seal and open a bank account, but in order for an individual entrepreneur to be able to work with a wider range of people, it is better to acquire these attributes.

If his turnover is small, and if the entrepreneur does not use the labor of hired employees, then he can do without an invoice and a seal.

The document from paragraph 5 can be obtained from the Main Directorate for Migration Issues of the Ministry of Internal Affairs of the Russian Federation.

This government agency issues:

• temporary residence permits;
• residence permits.

The latter is also an identity document.

Citizens of the Republic of Belarus receive a residence permit in a simplified manner. Thus, they, unlike other foreign citizens, do not first need to obtain a temporary residence permit in Russia.

A document that satisfies paragraph 2 can be either an internal or international passport of a citizen of the Republic of Belarus, as well as a birth certificate.

It is necessary to take into account the process of legalization of foreign documents, that is, the process of confirming the authenticity of a document and the possibility of its use on the territory of the Russian Federation, issued by government agencies of another country. Most often, this is done by the diplomatic structures of states on Russian territory.

It is important that there is an agreement between the Republic of Belarus and all CIS countries on the mutual abolition of this process. Compatriot citizens of Belarus do not need to legalize documents on the territory of the Russian Federation for them to be considered valid.

The paper from paragraph 4 is required for the following: only those people who have no criminal record have the right to engage in certain types of business in the Russian Federation.

In order for a foreigner to receive such a certificate in Russia, he must contact the consulate of his country.

True, the whole process will take a lot of time. It is easier to initially obtain such a certificate at the place of residence in your home country from the police department.

You can submit the above papers for individual entrepreneur registration:

• personally;
• by mail;
• using the services of a law firm;
• by proxy.

In the third case, you will have to pay for the company’s services. Other methods are either cheap or free.

Personally, a citizen can submit papers for registration of an individual entrepreneur either in a multifunctional center (MFC) or online using the service on the Federal Tax Service website.

To register an individual entrepreneur through the MFC, you need to visit the center’s branch and bring the above package of papers. An employee of the multifunctional center will check their authenticity and complete availability, and then inform about further actions. The process lasts less than an hour, without long lines and stuffy offices.

To register online, you need to follow the following step-by-step instructions:

1. Go to the Tax Service website in the “IP” section. There you need to fill out a new application.
2. In the window that opens, agree to data processing.
3. Select the application form called P Fill it out.
4. Add Taxpayer Identification Number. If it is not there, the field must be left blank.
5. Fill in the basic information of the applicant and select the type of activity from the proposed list.
6. Pay the state fee (you can use an electronic wallet or cash at Sberbank).
7. Select the method of submitting the application “Electronically, without an electronic signature.”
8. Click "Next".
9. Click "Send"

Registration individual entrepreneurship lasts three days, and the amount of the state duty that must be paid in 2018 is set at 800 rubles.

A citizen of the Republic of Belarus may be denied registration of an individual business in several cases:

1. Failure to comply with the conditions for filling out the application.
2. A citizen wants to engage in a type of business prohibited for individuals.
3. An incomplete package of documents was provided.
4. The citizen is registered at a location other than his permanent residence address.
5. The citizen is already registered as an individual entrepreneur.
6. The court prohibited the citizen from engaging in business.
7. No more than a year ago, the applicant’s individual entrepreneur was bankrupt or forcibly closed.

Individual entrepreneurs registered in Russia are prohibited from engaging in:

• air transportation;
• creation and sale of alcoholic products;
• business related to narcotic and potent substances;
• production and repair of aircraft;
• security activities;
• employment of citizens of the Russian Federation outside its territory;
• formation of funds related to the pension industry and investments;
• electricity trading;
• weapons and military-technical activities;
• industrial safety analysis;
• business related to pyrotechnic equipment of classes 4 and 5;
• business in the space industry.

If the applicant was denied registration of an individual entrepreneur, you can either correct bureaucratic shortcomings, or wait until the ban expires (it is set by the court), or even choose a different form of business registration (a limited liability company, for example, or a joint stock company).

An individual entrepreneur is an individual, as a result of whose activities he receives income. Such an entrepreneur independently resolves the economic issues of his business. This activity must be registered with government agencies, which also determine the field of work for individual entrepreneurs.

From the legal side, the actions of individual entrepreneurs are prescribed in the national Law “On Entrepreneurship”. Other provisions, codes, and decrees are also valid.

Are you already wondering how to register an individual entrepreneur in Minsk or another city? We will tell you about this procedure in more detail, in case you don’t have to register with government agencies to do something that is necessary and useful for you.

Who CANNOT become an individual entrepreneur?

To begin with, it is worth telling who the law does not allow to register as an individual entrepreneur. Among these individuals:

• – those who do not have Belarusian citizenship or at least a residence permit;
• – employees of government bodies and authorities, the prosecutor’s office, courts;
• – founders, heads of bankrupt institutions;
• – who has a criminal record (outstanding, unexpunged) for economic crimes;
• – if there is an unfulfilled court order for the recovery of property.

Who DOESN'T need to register?

How to become an individual entrepreneur in Belarus today? You should look through the Tax Code of our country. This document provides a list of those types of activities for which it is not necessary to register an individual entrepreneur. This list was also supplemented by the 2017 decree “On regulation of the activities of individuals.” So, don't, if you're doing:

• – tutoring;
• – cleaning of premises;
• – create a design;
• – care for adults and children;
• – organize events;
• – you sell kittens, puppies from your own pets;
• – present premises for short-term stays;
• – repair clothes, watches, furniture;
• – develop websites, install software, etc.

It turns out that if you do not need registration, then first inform the tax office of your desire to work. You will still have to pay a single tax. This procedure is enshrined in law. Then you have to pay every month in which the work was performed.

For today single tax rates for individual entrepreneurs are adjusted in each region and capital approximately annually. Most often they change upward. Sometimes it turns out that one type of activity in each region is subject to different rates. For example, we select the category about washing, dry cleaning and dyeing. As of June 2018, in Minsk an individual entrepreneur will pay 173 rubles for this work, in the Minsk region - 162, Grodno - 105, Mogilev - 95, in Vitebsk - 91, in Brest - 87, in Gomel - 80 rubles. And in other regional centers and settlements these numbers may be even lower.

Registration of individual entrepreneurs in Minsk or another city. Algorithm of actions

If you have looked at the specified documents and come to the conclusion that you need registration, then we will tell you in detail how to register an individual entrepreneur in Belarus, how much money and time it will take, where to register an individual entrepreneur, and where to look for the coveted application for registration of an individual entrepreneur in 2018, at what portals should I go to?

Registration of individual entrepreneurs in Minsk step-by-step instructions for 2018

1). Where to register an individual entrepreneur in Minsk or another city?

Go to the administration office at the place of registration (same executive committee). By the way, in the capital this procedure is carried out in the Minsk City Executive Committee, in the Department of Registration and Licensing. Address: Freedom Square, 8/10. It is advised to go there in the first half of the day (the earlier the better) so as not to spend the day in line.

2). What documents do we collect?

Have you already decided exactly what you want to do and what you will make a profit from? The selected type of labor can be clarified in the National Classifier. In it, the types of work are deciphered, they are divided from sections to subclasses, each has a number that will be useful for further filling out papers.

You will need the following documents:

• - Passport of a citizen of our country (or residence permit);
• - application for registration of individual entrepreneurs in 2018;
• - personal photo 3x4 or 4x5;
• - original confirmation of payment of state duty (or a copy), this is 0.5 of the base value (12.25 rubles).

Prepare for registration in advance. For example, take photographs. You also pay the state duty exclusively in , and if you pay through the ERIP, then such a payment will not be submitted, it is said on the portal of the capital’s executive committee. Some citizens are exempt from this payment (read about this in the Tax Code, Article 257). By the way, the application form for registration of an individual entrepreneur has been accepted by the Ministry of Justice. You can download the application for registration of an individual entrepreneur on the resource of the Minsk City Executive Committee; take this form with you, because they will NOT give it to you on the spot.

3). How to submit documents online?

Here you need to bring the same papers as when submitting in person. Use the portal of the Unified State Register of Legal Entities and Individual Entrepreneurs. To log in here you need to purchase electronic key digital signature. Let us tell you that this can be made for a fee at the National Center electronic services, and also in the Information and Publishing Center on Taxes and Duties. After authorization, go through the same steps described above, but online.

4). Registration is in your pocket, and then what?

The procedure for registering an individual entrepreneur will take about a day. Such an entrepreneur has the right to start earning money with his skills immediately after he is given a registration certificate. After this, the entrepreneur is his own boss.

You can also take into account the time spent in the form of several days for opening an account in, for the automatic registration procedure with various government agencies. Pick up a notice of this after a few days at the place of registration. Among other things, the individual entrepreneur acquires a book of comments and suggestions that his clients will use. In addition to this, you need to have a book of audit records; it also needs to be registered with the tax office.

Before following these points, try to answer eternal questions: can you provide for yourself and your family, are you ready to make independent decisions in running a business, can you become successful entrepreneur, do you have the courage to take responsibility for your actions?

can be viewed on our portal

You can also read about the procedure, documents and deadlines for closing an individual entrepreneur on our website.

First and very important, the registration procedure begins with your desire to register yourself as an individual entrepreneur. Then you need to decide on the type of activity you will do. The choice is yours, it’s a personal preference as to what you are drawn to or where you want to express yourself.

To register yourself as an individual entrepreneur, you just need to look at which district your house belongs to and go to the registration authority of your district (usually the administration). For example, you live on Nalibokskaya street 33, which belongs to the Frunzensky district, which means you need to go to the administration of the Frunzensky district.

And now to the main thing: you can register yourself as an individual entrepreneur two ways:

1. Personal appeal to the registration authority (come directly to the authority itself).
2. Online registration

And now about each of the two methods in more detail.

The procedure for registration through a personal application to the registration authority

Congratulations! You are registered as an individual entrepreneur and can carry out your activities.

Online registration of individual entrepreneurs

Registration using the web portal is actually simple, but it has its own characteristics, which we will discuss further. First of all, you will need to log in to this portal (“egr.gov.by”). To do this, it is not enough to register an account, as you are used to doing on many sites. Here you also need an electronic digital signature key (hereinafter referred to as EDS), which can be purchased at the Republican Unitary Enterprise “Information and Publishing Center for Taxes and Duties” and at the Republican Unitary Enterprise “National Center for Electronic Services”. The price list is on the website of these organizations described above. The cost of such a key for a period of 1 year for an individual is 48,60 (including VAT) rubles

Important point!

Persons registering an individual entrepreneur or legal entity are exempt from paying the state fee. A person through this portal (“egr. gov. by") via EDS key (p.p. 8.2. clause 8 art. 257 Tax Code of the Republic of Belarus)

Online registration procedure

Requirements:

1. color photo
2. file format .jpg
3. size should be no more 100 kilobyte
4. file resolution no more 1024x768 pixels

After you have registered as an individual entrepreneur, on the same day the authority will electronically send you a certificate of state registration of an individual entrepreneur. If you want a “paper” type of certificate, then you need to come to this authority and provide color photograph 3x4 similar to the one you sent electronically. Next, as with a regular personal application, within five working days the registration authority will send a notice of your registration with government agencies.

Result:

Registration of individual entrepreneurs is currently uncomplicated and extremely simple, the main thing is to have the desire and good mood. In our case, electronic registration will the better, that you can do everything without leaving your home or if you are not in the city at all, but you need to register yourself as an individual entrepreneur. This is really convenient, but provided that you have an EDS key, which you must purchase in advance and its cost is for individuals 48,60 (including VAT) rubles for a period of 1 year, otherwise it will not work. Therefore, it will be easier “the old fashioned way” as many do. You came to the registration authority, filled out an application by hand, gave photographs, paid a fee, opened a bank account and that’s it - you are issued a registration certificate on the same day, and within five working days you receive a notification that you have been registered with tax and other authorities. authorities of the Republic of Belarus.

26.02.2020

There are more than 240 thousand individual entrepreneurs (IP) in the Republic of Belarus. Of these, almost 90 thousand are in retail business, about 30 thousand more provide transport, courier and other support services, about the same number of individual entrepreneurs - specialists in various fields, and another 19 thousand builders. For the client, this fact is practically unimportant, but those who are just starting a business most often start with registering an individual entrepreneur, so it’s worth understanding the issue.

Legislative basis of individual entrepreneurship

Entrepreneurial activity is the independent actions of an individual aimed at systematically generating profit. Entrepreneurship can be manufacturing, trade, or services. What one person does like employee, the other can do it as an individual entrepreneur. The only difference is economic independence:

• The employee has a manager, but the entrepreneur does not;
• an employee does not have rights to the product (services) produced, but an entrepreneur does;
• an employee can count on payment for his work, and the entrepreneur must still sell his product or service;
• however, the entrepreneur is free to set a price for the product of his labor.

In our country, the activities of an individual entrepreneur are determined by a mass of regulations, some of which regulate the position of individual entrepreneurs, others relate to many forms of business.

However, unlike organizations, an individual entrepreneur remains an individual. For this reason:

• An individual entrepreneur cannot have a governing body, but bears full responsibility for his actions.
• An individual entrepreneur does not have a division of property into personal and commercial. Therefore, one has to answer for obligations with all the property belonging to him;
• An individual entrepreneur cannot take a name for himself, but acts under his own name. More precisely, a store or workshop owned by an individual entrepreneur may have its own name, but the individual entrepreneur is obliged to enter into contracts on his own behalf.
• Individual entrepreneurs do not need a legal address, but indicate the registration address (registration).

Who cannot be an individual entrepreneur in Belarus?

An individual entrepreneur can only be a fully capable person who has the right to own and dispose of property, enter into contractual relations, etc.

A person limited in rights for some reason will not be able to open an individual entrepreneur.

It is not necessary to be a citizen of the Republic of Belarus to register an individual entrepreneur, but it is necessary to have a residence permit and be registered at some address.

Without registration, citizenship or residence permit, an individual entrepreneur will not be opened.

The following will not be registered as an individual entrepreneur:

• someone who has not yet expunged a criminal record on economic charges;
• the one who did not comply with the court decision on collection (did not give up property, did not pay fines, etc.);
• one who was the manager or owner of an enterprise that is in the process of bankruptcy or liquidation, as well as within 3 years after the end of these processes;
• a former individual entrepreneur who did not pay off the budget.

Who does not need to register an individual entrepreneur?

There are types of entrepreneurial activities that you can engage in without opening an individual entrepreneur. Eg:

• agricultural services (shepherd, specialist, worker, etc.);
• tutoring and consultations in the field of education;
• cleaning and housework, nursing services;
• organization of holidays;
• sale of kittens, puppies from our own animals;
• training and working with non-farm animals and birds;
• sale of seeds, seedlings, flowers, paintings, sculptures, crafts;
• translation services and secretarial work (photocopying, typing, forwarding, etc.);
• clothing repair, etc.;
• measurement of height and weight.

You also need to pay taxes for such activities, but individual entrepreneur status is not required.

However, there is one important difference between entrepreneurs and artisans, as well as other individuals engaged in business without registration as an individual entrepreneur:

• An individual entrepreneur has the right to hire 3 employees (unlike in previous years - not necessarily relatives);
• artisans and other individuals without individual entrepreneur status do not have the right to hire workers.

How to register an individual entrepreneur?

To register an individual entrepreneur, you need to perform several simple operations in a certain sequence:

1. Contact the authority executive power at the place of registration. This will be the district executive committee.
2. Receive a standard form from the executive committee and fill it out - answer the questions posed.
3. Pay the state fee.
4. Give the completed application form, payment receipt and color photograph to the executive committee employees for evidence.

This completes the mandatory procedures. Within 5 days, the executive committee will issue the individual entrepreneur with a registration certificate of the following type:

Now entrepreneurs do not need to register themselves with the tax office, the Social Security Fund and statistical authorities. This happens automatically based on information provided by the executive committee.

To broaden your horizons, we’ll tell you about another way to open an individual entrepreneur, namely online registration.

This option for opening an individual entrepreneur requires not only access to the Internet, but also pre-registration on the egr.gov.by portal and obtaining an electronic signature. Those who have done all this can:

1. Log in to the egr.gov.by portal under your name.
2. Select the registration section of a legal entity or individual entrepreneur:

• Fill out the form.
• Send a color photo in jpg format, no larger than 1024x768 pixels. and no heavier than 100 KB.
• Inform the bank serving the future individual entrepreneur.

Within 24 hours after registration, an individual entrepreneur will receive a Certificate in electronic form. You can obtain a paper version of the Certificate from the executive committee; for this you will need a 3 by 4 paper color photo.

There is no need to pay for registering an individual entrepreneur through the government services portal, but electronic signature will cost 48 rubles.

What else will you need to start working as an individual entrepreneur?

A novice entrepreneur still needs to choose a form of taxation and obtain a book of checks, a book of comments and suggestions from the tax office at the place of registration. But if the issue with books is resolved relatively simply and inexpensively, then the choice of tax form deserves separate and careful study.

Documents for registration of individual entrepreneurs in Belarus

To register an individual entrepreneur in the Republic of Belarus, you only need:

• passport of a citizen of the Republic of Belarus or residence permit in the Republic;
• when registering through an authorized person - a power of attorney to perform such actions;
• an application on the prescribed form (issued by the executive committee or downloaded from the website of one of the government agencies);
• color photo 3 by 4;
• registration payment receipt;
• file for the listed papers.

Information about future activities or a business plan for individual entrepreneurs in Belarus is not required. The application form for opening an individual entrepreneur can be found in the executive committee or found on the Internet.

How much does it cost to open an individual entrepreneur in Belarus?

The fee for registering an individual entrepreneur is 0.5 basic units. At the moment it is equal to 27 rubles. Those. 27/2 = 13.5 rub.

The law defines a list of persons for whom registration of individual entrepreneurs is free. This:

• unemployed students and full-time schoolchildren of higher and secondary schools educational institutions, during the period of study and within a year after graduation;
• those who submit documents for registration electronically through the egr.gov.by portal;
• unemployed in the direction of employment centers.

Where to open a current account for an individual entrepreneur?

An individual entrepreneur can open a current account in any bank that provides cash settlement services (CSR). Not all entrepreneurs are required to have a bank account, and not everyone uses the services of banks in the process of work. But opening an account for an individual entrepreneur is still useful. If only because the volume of payments by bank cards is growing, and for non-cash transactions you need a bank account. It can be easier to get a loan for an individual entrepreneur in the bank where the individual entrepreneur’s account is already opened.

But if there is no need, then you don’t have to open a bank account. How can you avoid installing a cash register for individual entrepreneurs who do not handle cash?

What does the law say?

• Tax Code of the Republic of Belarus. Article 19. Individual entrepreneurs
• Code of the Republic of Belarus on Administrative Offences. Article 12.7. Illegal business activity
• Excerpt from Civil Code, article 26

Popular questions

How much is the tax for individual entrepreneurs in Belarus in 2019-20?

Taxation of individual entrepreneurs in the Republic of Belarus is based on principles common to all forms of business. But there are some features that concern only individual entrepreneurs:

• income tax is not 13% as for individuals, but 16%;
• It is possible to pay a single tax determined by local authorities.

Paying a single tax exempts you from other taxes. But a single tax is not allowed for all types of activities.

Where is an individual entrepreneur registered?

In the executive committees at the place of registration. It will not be possible to open an individual entrepreneur in Minsk without registration in the capital, and Minsk residents will not be able to open an individual entrepreneur in another city.

Where to open a cash register for individual entrepreneurs?

In any bank where there is a service for opening current accounts and cash transactions.

How much does it cost to open a sole proprietorship?

0.5 base value, now - 13.5 rubles.

Who does not need or is not required to register an individual entrepreneur?

There is a list of types of business activities for which registration as an individual entrepreneur is not required, for example, tutoring, some repairs, etc.

Is it possible to become an individual entrepreneur if you are not yet 18 years old?

An individual entrepreneur must have full legal capacity, which occurs at the moment of majority, i.e. At 18 years old. However, in Belarus the emancipation procedure is provided and applied, i.e. early recognition of full legal capacity. One of the reasons for emancipation, according to Art. 26 of the Civil Code may just be engaging in entrepreneurial activity. In this case, to register an individual entrepreneur, you will first need the consent of the parents for emancipation, then recognition of full legal capacity in the executive committee, and then registration of the individual entrepreneur in the usual manner.

conclusions

Individual entrepreneurship is one of the convenient forms of registering a new small business. Individual entrepreneurs are spared many formalities and expenses.

However, one should not think that individual entrepreneurs may not obey the laws and regulations mandatory for legal entities. In most cases, the requirements do not depend on the registration form.

Individual entrepreneur does not save on taxes. For example, a single tax on small turnover will be more difficult than full-fledged accounting.

The property of an individual entrepreneur is not divided into personal and commercial. An individual entrepreneur, unlike a director, cannot resign, but will be responsible for all obligations, including personal belongings.

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