Individual Entrepreneurship opening in Belarus

1. Who can't open an individual entrepreneurship?
2. How much does it cost to open an individual entrepreneurship?
3. What do I need to open an individual entrepreneurship?
4. Where to apply for opening documents?
5. How long it takes to open an individual entrepreneurship?
6. Do I need a seal?
7. Accounting books for inspections, comments and suggestions
8. Taxes and the Federal Tax Service for individual entrepreneurs
9. How do I open a bank account?
10. Do I need to create an accounting policy?
11. Activity without the need to open an individual entrepreneurship
12. Licensing, hiring an employee

Question 1. Who can't open an individual entrepreneurship?

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:

• citizens who have an outstanding or outstanding criminal record for crimes against property and the order of economic activity;
• citizens in respect of whom there is an unfulfilled court order on foreclosure on property;
• citizens who are property owners (founder, participant, head) of a legal entity in a state of economic insolvency (bankruptcy) or liquidation;
• citizens who were individual entrepreneurs, founders, participants, heads of organizations recognized as bankrupt, if these organizations or sole proprietors did not make calculations on taxes, fees (duties), other payments to the budget and state extra-budgetary funds within 3 years from the date of their exclusion from the Unified State Register;
• foreign citizens without a residence permit.

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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Question 2. How much does it cost to open a sole proprietor?

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).

Exemption from payment of state duty

The following are exempt from paying the state fee:

1. citizens registered with the labor, employment and social protection authorities;
2. citizens who receive full-time general secondary, special, vocational, specialized secondary, higher education;
3. citizens who have received the above-mentioned education in full-time, within a year after receiving it;
4. persons registering sole proprietors by submitting documents in electronic form.

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:

• the original and a copy of the pension certificate issued by the social protection authorities;
• certificate that a citizen is registered with the labor, employment and social protection authorities;
• a certificate from an educational institution about receiving full-time education.

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Question 3. What do I need to open a sole proprietor?

For state registration as an individual entrepreneur, the following documents are required:

1. Application for state registration of sole proprietors in the form approved by Annex 3 to the Resolution of the Ministry of Justice of the Republic of Belarus dated 27.01.2009 No. 8.
2. Photo 3 x 4 (sometimes in practice, you may be asked to provide two photos).
3. The original or a copy of the payment document confirming the payment of the state fee or a document confirming the right to exemption from the state fee.
4. A notarized power of attorney for a representative before the registering authority (when submitting documents by a representative).
5. File for documents.

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Question 4. Where to apply with the necessary documents for registration of an individual entrepreneurship?

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.

Question 5. How long does it take to open a sole proprietor?

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.

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Question 6. Do I need a seal for an individual entrepreneur?

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.

Question 7. I received a notice of registration, what's next?

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.

Book of comments and suggestions

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.

Audit book

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.

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Question 8. What is the taxation of sole proprietors?

* 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

  • retail sale of goods belonging to the following product groups:

  1. food products (excluding beer, beer cocktail, alcoholic beverages);
  2. motor vehicles;
  3. other non-food products (with the exception of jewelry and other household products made of precious metals and precious stones, specific goods, tobacco products, petroleum products through gas stations, securities, newspapers and magazines, all types of natural fur products, furniture, household electric refrigerators and freezers, household washing machines, television receivers of color and black-and-white images, personal household computers, laptops, their components and assemblies, e-books, tablet computers, mobile phones, spare parts for cars);

  • provision of to citizen consumers of the following services and works:

  1. implementation of public catering through public catering facilities (except for the sale of alcoholic beverages, beer, beer cocktail and tobacco products);
  2. maintenance and repair of cars, motorcycles, scooters and mopeds, restoration of rubber tires and tires; vehicle diagnostics, towing of vehicles, provision of technical assistance on the way;
  3. production of furniture according to customer orders, including installation, installation of furniture of own production;
  4. repair of personal items and household products, including repair of carpets and carpet products, except repair of sewing, knitwear and hats;
  5. production of consumer-ordered clothing (including hats), ready-made knitted and hand-knitted clothing, shoes; repair of sewing, knitwear and hats, except repair of carpets and carpet products;
  6. activities in the field of photography, except for videography of events; provision of individual services using photo machines equipped with a bill acceptor;
  7. film and video production, event videography;
  8. hairdressing and beauty salon services, tattooing, piercing, body painting, permanent makeup;
  9. taxi activity, other passenger land transport within the Republic of Belarus, inland waterway transport activity;
  10. activities of road freight transport within the Republic of Belarus; services for the transportation of household items and furniture provided during relocation (relocation);
  11. taxi and other passenger land transport activities outside the Republic of Belarus;
  12. cleaning and cleaning of residential premises;
  13. cleaning and cleaning of vehicles;
  14. general construction of buildings, insulation work, sanitary work, plastering work, carpentry and carpentry work, installation of floor coverings and wall cladding, painting and glass work, other construction work requiring special professions, electrical work, other finishing work, roofing work, waterproofing work;
  15. services for growing agricultural products, crushing grain; cattle grazing;
  16. production of concrete, gypsum, cement products; cutting, processing and finishing of decorative and building stone; production of finished metal products according to consumer orders, production of duplicate keys in the presence of the customer;
  17. tutoring (advisory services on individual academic subjects (subjects), academic disciplines (disciplines), educational areas, topics, including assistance in preparing for centralized testing);
  18. activities of dance floors and halls, children's discos, dance training;
  19. medical, including dental, practice; other human health protection activities;
  20. veterinary activities;
  21. activities to ensure physical comfort; activities in the field of physical culture and sports; provision of individual services with the help of massage chairs equipped with a bill acceptor;
  22. rental of cars, other machinery, equipment and tangible assets;
  23. rent, rental of other personal items and household goods, rental of videotapes and discs with recording;
  24. replication of recorded media;
  25. activities in the field of packaging of goods;
  26. care for adults and children; services performed by domestic workers: washing and ironing of bed linen and other things; walking pets and caring for them; purchase of food, cooking, washing dishes; payment from the funds of the serviced person for the use of residential premises and housing and communal services;
  27. computer programming, consulting services and other related services, activities in the field of information services, repair, maintenance of office machines, computers and peripheral equipment, training to work on a personal computer; activities related to computer and electronic games;
  28. other leisure and entertainment activities, except for the activities of dance floors and halls, children's discos; activities of amusement parks, slot machine halls without cash winnings; activities of circus and theater (puppet) troupes; rental of entertainment and sports equipment; boating, horseback riding; organization of children's playrooms;
  29. copying, document preparation and other specialized office activities; translation and interpretation activities;
  30. coloring, engraving of metals, application of printed signs (drawings on metals); painting paintings, portraits on orders of consumers;
  31. washing, dry cleaning and dyeing of textile and fur products;
  32. animal husbandry services, except cattle grazing and veterinary services;
  33. musical and entertainment services for weddings, anniversaries and other festive events; activities of actors, dancers, musicians, performers of the conversational genre, performing individually; provision of services by toastmasters; organization of funerals and related services; activities related to birthday greetings, New Year and other holidays, regardless of their venue;
  34. impregnation of wood, production of wooden building structures and joinery, including installation and installation of products of own production; production of plastic and polyvinyl chloride (PVC) door panels and boxes, windows and window boxes, blinds, including installation and installation of products of own production;
  35. activity of designers, graphic designers; execution of works on the design (decoration) of cars, the interior of capital buildings (buildings, structures), premises, and other places;
  36. activities in the field of architecture, engineering services;
  37. production of ready-made textiles, handmade carpets, except clothing; repair of tarpaulins, tents, awnings, sails;
  38. provision of places for short-term residence (provision of residential premises, garden houses, cottages under two or more contracts concluded in a calendar year, the duration of each of which does not exceed fifteen days);
  39. transportation, transportation, delivery from abroad (abroad) of motor vehicles;
  40. provision of services provided by automatic machines for measuring height, weight; services for the maintenance, care and training of pets, except farm animals;
  41. renting (subletting), renting (subletting) residential premises, garden houses, cottages, parking spaces (except for providing places for short-term accommodation).

* 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:

• with the payment of tax at the USN at the rate of 5% of gross revenue without VAT;
• with the payment of tax at the USN at the rate of 3% of gross revenue, but with the payment of VAT (beneficial for exports, since VAT is zero).

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).

About FSZN

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.

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Question 9. How to open a bank account?

To open a current account, the following documents must be submitted to the bank:

1. application for opening an account (it is better to specify the application form in a specific bank);
2. a copy (without notarization) of the certificate of state registration;
3. a card with samples of signatures of officials of an individual entrepreneur who have the right to sign documents for settlements, and a seal impression (the authenticity of signatures is certified by bank employees).

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

Question 10. Do I need to make an accounting policy?

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.

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Question 11. Do I always need to open an individual entrepreneurship?

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

• provision of services for the cultivation of agricultural products;
• provision of grain crushing services;
• cattle grazing;
• tutoring;
• cleaning and cleaning of residential premises;
• adult and child care;
• services performed by domestic workers: washing and ironing of bed linen and other things; walking pets and caring for them; purchase of food, cooking, washing dishes; payment from the funds of the serviced person for the use of residential premises and utilities;
• musical services for weddings, anniversaries and other festive events; activities of independent actors, entertainers, musicians; provision of services by toastmasters; photography, photo production;
• sale of kittens and puppies subject to the maintenance of a pet (cat, dog);
• services for the maintenance, care and training of pets, except farm animals;
• provision of secretarial and translation services;
• provision of services provided by automatic machines for measuring weight, height;
• repair and alteration of knitted, fur, sewing products and hats;
• rental (subletting) of residential premises, except for the provision of places for short-term residence;
• sales at retail outlets in markets and (or) in other places established by local executive and administrative bodies of bakery and confectionery products made by these individuals, finished culinary products;
  
• provision of residential premises, garden houses, cottages for short-term residence owned by an individual to other individuals;
  
• carried out by orders of citizens who purchase or use goods (works, services) exclusively for personal, household, family and other needs not related to the implementation of entrepreneurial activity:
  
• performance of works, rendering of interior design services, graphic design, decoration of cars, interior space of capital buildings (buildings, structures), premises, other places, as well as modeling of interior decoration items, textiles, furniture, clothing and footwear, personal items and household products;
  
• repair of watches, shoes;
  
• repair and restoration, including hauling, of home furniture from the customer's materials;
• furniture assembly;
• tuning musical instruments;
  
• sawing and chopping firewood, loading and unloading cargo;
  
• manufacture of clothing (including hats) and shoes from the customer's materials;
  
• plastering, painting, glass work, floor coverings and wall cladding, wallpapering, masonry (repair) of stoves and fireplaces;
  
• provision of services for the development of websites, installation (configuration) of computers and software, computer recovery after a failure, repair, maintenance of computers and peripheral equipment, training to work on a personal computer;
  
• hairdressing and beauty services, as well as manicure and pedicure services.

12. If you need a license, you can read here.

How to hire an employee, because an individual entrepreneur can hire 3 people - read here.

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