To prove these grounds for exemption from contributions to the FSZN, it is necessary to provide an appropriate certificate to the local body of the FSZN.
Opening an individual entrepreneur in practice will not cause any special problems for citizens: here is an exhaustive instruction. On the website, in addition to reading the instructions, you can quickly fill out and download all the documents on the topic in our program.
In accordance with the legislation of Belarus, they cannot open individual entrepreneurship:
When applying for state registration of an individual entrepreneur, a citizen confirms with a signature that he does not have all the above-mentioned restrictions for opening an individual entrepreneur. If false information is reported, the activity of the sole proprietor is illegal and prohibited, and the state registration is invalidated by the decision of the economic court.
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Opening a turnkey sole proprietor with expenses
from 150 BYN
To open an individual entrepreneur costs - 0.5 of the base value - the amount of the state duty, which currently amounts to 12 rubles 25 kopecks Belarusian rubles. Details for payment of the fee can be found on the websites of the relevant registration authorities (executive committees, administrations).
The following are exempt from paying the state fee:
In case of exemption of a citizen in accordance with the legislation from payment of state duty, it is necessary to submit to the registration authority an appropriate document confirming the right to such exemption:
For state registration as an individual entrepreneur, the following documents are required:
An individual entrepreneur is registered with the local executive and administrative body at the place of residence of an individual. For example, in Minsk, an individual entrepreneur is registered with the Minsk City Executive Committee (42 Pushkin Ave.). As a rule, by calling the registration authority, you can sign up for state registration for a certain time.
A person registering as an individual entrepreneur, or his representative acting on the basis of a notarized power of attorney, must present to the employee of the registering authority the original identity document (passport, residence permit).
The sole proprietor is considered to be registered on the day of receipt by the registration authority of all necessary documents duly executed.
The certificate of state registration of an individual entrepreneur is issued by the registering authority no later than the working day following the day of submission of documents for state registration. In fact, your photo is pasted into a ready-made form with you and a state number is assigned – the document is ready and handed out.
The document (notice) on the registration of an individual entrepreneur with the tax inspectorate, statistical bodies, bodies of the Social Protection Fund, Belgosstrakh can be picked up at the registration authority after 5 working days from the date of making an entry on the state registration of an individual entrepreneur. We recommend that you call the phone number of the registering authority and find out if this document is ready.
The legislation does not require registration of a seal for an individual entrepreneur. At the same time, it is difficult to do without printing when concluding contracts with counterparties. In addition, without a seal, an individual entrepreneur may have difficulties opening a bank account.
We recommend ordering printing from our partners: they do it quickly and efficiently, and are also located right next to the executive committee, where the sole proprietor opens. In order to order a seal, you will need to provide a certificate of state registration. Delivery in Minsk is possible. When ordering through our website, you do not incur additional costs, and also save time, since the print will already be ready and delivered to you by the time the individual entrepreneurship is opened.
It is necessary to contact the tax authority at your place of residence to receive a book of comments and suggestions, and a book of accounting for inspections and the choice of a tax system.
The book of comments and suggestions is kept at the sole proprietor, as well as at the places of sale of goods, performance of works, provision of services.
The book is issued by the tax authority at the place where the sole proprietor is registered for tax accounting on the basis of an application for the issuance of a book with justification of the number of copies and an attachment of a document confirming the payment of the cost of the book (books). The book is registered by an employee of the tax authorities and issued to the sole proprietor on the day of submission of these documents. The book of comments and suggestions does not need to be stitched.
The sole proprietor is obliged to issue a book of inspections no later than one month from the moment of setting for tax accounting. The audit book must be numbered, laced, signed by the sole proprietor and stamped (if available).
The audit book is purchased additionally for each trading place on the market, a trading facility and other object in which an individual entrepreneur performs work, provides services, sells goods (with the exception of vehicles used for the transportation of passengers and cargo on the basis of a license). It is also necessary to issue an order on the appointment of a person responsible for the safety of the audit book, for example, himself.
To receive the above-mentioned books from the tax authority, you will be asked to buy stationery and subscribe to newspapers for sole proprietors. We recommend politely refusing newspaper subscriptions.
* If your activity falls under the activities listed for the application of a single tax and you work with individuals, then you must submit a tax return and pay a single tax no later than the 1st day of the month in which you will carry out the activity.
Disclose the list of activities subject to the application of a single tax
* If you work with legal entities and sole proprietors or are engaged in activities that are not subject to the application of a single tax, then you can apply the USN or the general taxation system.
* If you work simultaneously with individuals, legal entities and sole proprietors, while the activity falls under the application of a single tax, then you are a payer of a single tax and the USN (or the general taxation system). At the same time, it is necessary to keep separate records of income, depending on who you work with in each specific transaction. For example, if we performed a service for an individual, we attribute this income to a single tax, while it should already be paid in the current month, if we performed a service for a legal entity and an individual entrepreneur, then we attribute this income to the USN (general taxation system) and pay 5% of this revenue according to the results of the current quarter.
If you can apply the USN, then you must provide the tax inspectorate with a notification of the transition to the simplified taxation system ("USN"). We recommend using the sample, which is available on our website.
Currently there are two types of USN:
A note is made in the tax return about the application of one or another type of STS.
If an individual entrepreneur switches to the USN with VAT payment, such an individual entrepreneur will have the obligation to file all tax returns in electronic form using special software that must be purchased from the tax authorities. Such a duty is provided for VAT payers. In practice, tax authorities often seek to impose the filing of declarations in electronic form for other categories of sole proprietors, but such requirements have no legal basis.
If the sole proprietor does not switch to the USN, he will be responsible for calculating and paying income tax from individuals (the general taxation system is 16% of profit).
Do not forget to submit an application for choosing a reporting period for taxation (quarter or month).
After registration, the sole proprietor is automatically registered with the FSZN. Every year in February, based on the results of the FSZN's activities, it issues an invoice for the previous year, regardless of whether the individual entrepreneur carried out activities or not. The formula for the amount of contributions is as follows - 35% x the minimum salary in the region for each month x 12 months. For the first year of existence, the sole proprietor pays only for the period starting from the month of registration of the sole proprietor.
In the following cases individual entrepreneur is not a payer of contributions to the FSZN:
1) Is in an employment relationship;
2) Is a pension recipient;
3) Is a student of a secondary special, higher educational institution full-time education;
4) Has the right to child care allowance under the age of 3 years.
To open a current account, the following documents must be submitted to the bank:
We recommend opening an account with Alfa-Bank. The minimum percentage of funds withdrawal from the account (cashing out) among banks is 0.5-1%. A specialist who can help with the account will always be in touch with you. When ordering through our website, there is no overpayment and you will save time, as the bank's specialist will drive up to you with all the necessary documents, and will also help you set up a client bank on your computer
When conducting a tax audit, an individual entrepreneur may be required to provide accounting policy. Accounting policy is a document in which an individual entrepreneur chooses one of the possible options of actions in the manner determined by tax legislation. We recommend using the sample, which is available on our website.
If you are engaged in the activities listed below, then it is enough for you to pay a single tax, while remaining an individual without having to open an individual entrepreneur:
* The list has been updated due to the adoption of Decree No.337 of September 19, 2017