Classifier of types of entrepreneurial activity in Belarus. How to open ip. Cash registers

If you are reading this, it means that you have already worked out "for your uncle", ate a meager salary and decided to open your own business. In this article, I will tell you step by step how I opened my IP in Belarus, especially since there is nothing difficult here. Go!

Who can't open a sole proprietorship?

In accordance with paragraph 18 of the Regulations on the state registration of business entities, approved by the Decree of the President of the Republic of Belarus dated January 16, 2009 N 1 "On state registration and liquidation (termination of activities) of business entities" cannot open an individual entrepreneur:

citizens who have an outstanding or unexpunged conviction for crimes against property and the procedure for exercising economic activity;
citizens in respect of whom there is an unexecuted court order on foreclosure on property;
citizens who are owners of property (founder, participant, head) of a legal entity that is in a state of economic insolvency (bankruptcy);
citizens who were individual entrepreneurs, founders, participants, heads of organizations declared bankrupt, if these organizations or individual entrepreneurs did not make calculations on taxes, dues (duties), other payments to the budget and state non-budgetary funds within 3 years from the date of their exclusion from the USR;
other prohibitions and restrictions on applying for state registration have been established.

When applying for state registration of an individual entrepreneur, a citizen confirms with a signature that he does not have all of the above restrictions for opening an individual entrepreneur. In the event that deliberately false information is reported, the activity of an individual entrepreneur is illegal and prohibited, and state registration is declared invalid by decision of the economic court.

What ip to open

Is it necessary to indicate the types of activity when opening an IP? What types of activities can an IP engage in?
No. In accordance with part 2, clause 19 of the Regulations on state registration of business entities, approved by the Decree of the President of the Republic of Belarus dated 16.01.2009 N 1 "On state registration and liquidation (termination of activities) of business entities", registering and other state bodies (organizations) are prohibited from requiring that the types of activities carried out by them be indicated in the certificate of state registration of an individual entrepreneur.
After state registration An individual entrepreneur can engage in all types of entrepreneurial activities.

But we must remember that there is an activity that is under special state control - for its implementation it is necessary to obtain a license, certificates, attests, etc. Also, after receiving a certificate of registration, you will need to register with the tax office at the place of residence, and there you will already have to decide what type of activity will be the main one.

There are activities that can only be carried out by an organization (for example, activities in the field of gambling).

The list of all types of activities in the Republic of Belarus is called OKED - the national classifier of economic activities. Download it from the website belstat.gov.by.

To register an individual entrepreneur and subsequently conduct activities, you must find the code of your future activity in the classifier. To correctly determine it, we call the tax authority (department of information, just any tax inspector) at your place of residence and politely ask us to help us with the correct definition of the OKED code, immediately ask if a license is needed. In the future, after registering an individual entrepreneur, you will be able to engage in absolutely any type of work that does not require a license without any delay, the only thing you will need to do is indicate a new type of activity in the tax return and that's it!

For example, you want to be engaged in cargo transportation - this species activity falls under "Activity of road freight transport" - code 49410

If, for example, you want to create websites, like me, then your activity code is "Activity in the field of computer programming" - code 62010

Do I need a checking account to open a sole proprietorship?

No! You don't need a checking account to open. It may be needed for business activities:

In accordance with Decree of the President of the Republic of Belarus "On some measures to streamline settlements in the Republic of Belarus" No. 82 dated February 22, 2000. individual entrepreneurs are required to open current (settlement) accounts in banks if:

the monthly amount of proceeds from the sale of goods (works, services), except for the proceeds received from the implementation of activities for which these entrepreneurs pay a single tax in accordance with legislative acts, exceeds the amount equivalent to 1000 base units, on the first day of the month in which the sale of goods (works, services);
acceptance of cash is carried out by them using cash totalizing machines or special computer systems.

Do you need a cash register read!

Documents for opening an IP

For direct registration you need:

You can draw up an application, choose the type of activity at the link http://assistent.tut.by/start

At the first step, we fill in personal data (applications for registration will be generated on their basis), then we find the main type of activity. At the third stage, we indicate additional information - they are needed to determine all sorts of legislative aspects of registration. For example, if you are a student - you do not need to pay a state duty upon registration, if you already have a main place of work - you do not need to register with the Federal Social Protection Fund (social protection fund), Belgosstrakh, etc. And in the fourth step, we simply print the finished application.

We bring the application, receipt of payment of the fee and 2 photographs to the executive committee at the place of registration (for Minsk - Svobody Square 8/10). The certificate will be ready within one working day.

In fact, you still have to return in 4-6 days to the executive committee to pick up documents for registration with the Social Security Fund, Belgosstrakh, tax office, so it’s better to pick up a registration certificate along with the entire package of documents.

Do you need a cash register? How to accept cash?

Acceptance of cash by business entities can be carried out:
- using cash equipment, payment terminals, automatic electronic devices, vending machines;
- on receipt cash orders and (or) other receipt documents in accordance with the law - by business entities that have the right not to use cash equipment, payment terminals.
In accordance with the Decree of the Council of Ministers and the National Bank of the Republic of Belarus No. 924/16 dated 06.07.2011. legal entities and individual entrepreneurs, when selling goods, performing work, providing services, carrying out activities in the field of gambling, conducting electronic interactive games, accept cash(including advance payments, a deposit and funds accepted as collateral) and (or) bank plastic cards as a means of making payments on the territory of the Republic of Belarus using cash registers, models (modifications) of which are included in the State Register, and (or) payment terminals, automatic electronic devices, vending machines.
For each unit of cash equipment (with the exception of cash equipment used in their activities by banks, individual entrepreneurs - single tax payers from individual entrepreneurs and other individuals, cash equipment built into automatic electronic devices, vending machines, and special computer systems) the cashier's book is kept, the presence of which must be ensured at the place of installation of cash equipment.
The requirement to have a cashier's book at the place of installation of cash equipment does not apply to cash equipment used in buses of suburban, intercity, international routes in regular traffic and buses with a maximum mass of not more than 5000 kilograms of express city routes, as well as in taxi cars.
The use of cash equipment by legal entities and individual entrepreneurs is prohibited:

models (modifications) of which are not included in the State Register or excluded from it;
after 6 years from the date of the first registration of cash equipment with the tax authority at the place of registration of a legal entity or individual entrepreneur (with the exception of models (modifications) of cash registers used in their activities by banks
not registered with the tax authority at the place of registration of a legal entity and an individual entrepreneur;
models (modifications) of which are not used in accordance with the scope specified in the State Register;
without filling out the cashier's book (with the exception of cash equipment used in their activities by banks, individual entrepreneurs - payers of a single tax on individual entrepreneurs and other individuals, cash equipment built into automatic electronic devices, vending machines, and special computer systems);
without controls or with damaged controls;
without concluding a contract for its maintenance and repair (with the exception of special computer systems);
not corresponding to the technical documentation and the reference sample of the model (modification) of the cash equipment included in the State Register, according to the act (conclusion) of the legal entity, determined by the State Committee for Standardization, on the results of the technical examination of the cash equipment;
not in the fiscal regime or not ensuring the presence on the payment document of the information provided for by the state standards of the Republic of Belarus.

At the end of the working day (shift), the cashier must withdraw:
- control tape - for cash equipment with an electronic journal, when the control tape is formed in a single working cycle with a check tape when registering a cash transaction, but is drawn up separately;
- daily (shift) report (Z-report).
This requirement does not apply to cash register equipment built into automatic electronic devices, vending machines. Control tapes, daily (shift) reports (Z-reports) are stored for 12 months from the date of their formation.

WITH June 16, 2013 The order of using cash equipment and payment terminals is changing, significantly expanding the cases of their use.
In order to improve the efficiency of control over money circulation in the sphere of trade and services, the Resolution of the Council of Ministers and the National Bank of the Republic of Belarus dated 11.12.2012 No. 1139/16 “On amendments and additions to the resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated 06.07.2011” was adopted No. 924/16" (hereinafter referred to as the resolution).
This resolution, which comes into force on 06/16/2013, has the following changes:
1. The list of objects of trade and services to be equipped with payment terminals for registering transactions made using bank payment cards has been expanded with the following objects:
. retail trade facilities located in capital structures (buildings and structures), with the exception of those related to mobile peddling trade facilities, as well as trade facilities of the consumer cooperation system located in rural settlements in which the sale of goods is carried out by one seller;
. stationary commercial public catering facilities (with the exception of facilities located in institutions of general secondary education, institutions of vocational education, special general education schools (special general education boarding schools));
. objects of consumer services for the population (with the exception of objects located in rural settlements, with the number of employees directly providing personal services, no more than three people per shift);
. cash halls of metro stations;
. newly created roadside service facilities.
2. The list of cases when cash receipts can be carried out by business entities without the use of cash equipment has been reduced. So, excluded from the list:
. retail trade in goods in trade facilities of the consumer cooperation system located in rural settlements in which the sale of goods is carried out by one seller;
. retail trade in trading places in the markets of spare parts for cars;
. delivery trade in goods;
. trade on samples with delivery of goods to your home or other agreed place;
. provision of personal services in facilities with the number of employees directly providing such services, no more than three people in one shift, not located in rural settlements in rural areas).
3. the previously established period of validity of the norm for the replacement of cash registers registered with the tax authority after 6 years from the date of their first registration (the period is determined until July 1, 2013).
4. the threshold values of revenue are reduced, at which the obligation to install payment terminals arises:
. upon receipt of proceeds for each trade or other facility from the sale of goods, performance of work, provision of services for the previous calendar year in the amount of more than 7,500 base units
. for the object of the consumer cooperation system - more than 15,000 base units
. to the object of consumer services for the population - more than 3750 base units.
5. the size of the threshold value of the cost of a unit of a sold non-food product, upon the sale of which it is possible to accept cash without issuing a document confirming the purchase of goods, performance of work, provision of services, to the buyer (consumer), has been reduced to 1 base unit.

Cash settlements
A business entity makes cash settlements with other business entities on the territory of the Republic of Belarus, including by depositing cash directly into the cash desks of banks with their subsequent crediting to the current (settlement) bank accounts of recipients, V total amount no more than 300 base units (BV) during one day(hereinafter - the maximum allowable amount of settlements. At the same time, the number of legal entities, their separate subdivisions, individual entrepreneurs with whom the legal entity, its separate subdivision, individual entrepreneurs carry out cash settlements in the total amount of not more than 300 BV during one day, not limited(clause 67 of Instruction No. 107).
The value of 300 BV is today 30 million rubles. The size is rather big. However, this value is limited within one day by the sum of all settlements of a business entity with other business entities (despite the fact that their number is not limited).
When making cash payments, a distinction should be made between the payer and the recipient.
For example, cash settlements for payments to the budget, state extra-budgetary funds are carried out without size restrictions for both the payer and the recipient (clause 68 of Instruction No. 107).
Settlements of business entities are excluded from cash settlements:
- in the wholesale trade of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, tobacco raw materials, tobacco products (clause 70 of Instruction N 107);
- conducted by liquidated legal entities, as well as individual entrepreneurs, in respect of which decisions have been made to terminate their activities or in respect of which bankruptcy proceedings have been opened, with other business entities.
Calculations in the above cases should be carried out non-cash in accordance with the law.
The following rules apply to payees(clause 72 of Instruction No. 107). In the amount of not more than 300 BV for each payment, cash from other business entities is accepted for settlements by business entities that carry out:
- exhibition activities, - for the services they provide (except for the payment of space rent);
- wholesale trade through stores-warehouses;
- retail trade, - for goods purchased from them;
- services in accordance with paragraph 15 of the Rules for trading in the markets of the Republic of Belarus, approved by the Decree of the Council of Ministers of the Republic of Belarus dated 12.12.2003 N 1623 (market management bodies), - for the services they provide (except for paying for the rent of a trading place);
- sale of fuel and provision of services directly related to international road transport - for fuel and services included in the list of services in accordance with Appendix 4 to Instruction No. 107.
Banks accept cash for making payments for goods (works, services), as well as for other obligatory legal relations with the participation of legal entities, their separate divisions, individual entrepreneurs, carried out by depositing at the cash desks of banks with their subsequent crediting to the current (settlement) bank accounts of recipients , in the amount of not more than 300 BV for each payment, taking into account the amount of remuneration (fee) to the bank for the implementation of these operations.
Banks issue cash for settlements between legal entities, their separate subdivisions, individual entrepreneurs in the amount of not more than 300 BV within one day for each legal entity, separate subdivision, individual entrepreneur who opened current (settlement) accounts.

IP taxation

We use 3 types:

Single tax (pay a certain amount every month depending on the type of activity). But it is impossible to provide services to legal entities.

General system of taxation OSN. Pay 16% of income. Income \u003d revenue - expenses (deductions).

Simplified taxation system - USN. Pay 5% of your earnings! It is beneficial if you provide services with minimal costs.

Expenses for registration / operation of IP

Among other things, during registration you will need to buy:

1) Book of checks. By the way, it will need to be stitched and sealed with a seal. I myself was a little shocked by such an operation in the 21st century. Those. right here, take a needle and thread and pull all the pages with a thread, then a piece of paper is glued to the thread on the last page and a seal and a signature are put there - they say protection against tearing / pasting the leaves ...

2) Book of comments and suggestions (in a simple way "book of complaints")

3) Application for the transition to the simplified tax system (if you decide to immediately work on the simplified tax system). By the way, the transition must be made within 20 working days from the date of registration, so do not delay!

4) Book of accounting for income and expenses - although it can be kept in electronic form.

5) Although this is not necessary for individual entrepreneurs who work without VAT, they will persistently persuade you to connect to electronic declaration. The price is high, the software is difficult to install - there is only one advantage, you do not need to print a declaration once every 3 months and send it by mail.

Payment in the Social Security Fund for individual entrepreneurs:

Since July 29, 2015, all individual entrepreneurs are required to pay minimum contributions to the Social Security Fund (social protection fund), regardless of whether they work or not, whether they receive income or not. If earlier it was the right of an individual entrepreneur to pay contributions to the Social Security Fund, now it is his responsibility. You can pay once a year until March 1 for the previous year. Those. until March 1, 2018 2017 dues must be paid. The calculation of contributions is as follows: 35% of the minimum wage. We look at the minimum wage on the website of the Ministry of Labor - http://www.mintrud.gov.by/ru/minimalnaja_zp

When can an individual entrepreneur not pay the Social Security Fund?

The voluntary procedure for paying contributions is established only for individual entrepreneurs who, simultaneously with the implementation of entrepreneurial activities:

are entitled to child care allowance until the child reaches the age of three;
are in labor, as well as related relations based on membership (participation) in organizations of any organizational and legal forms, are owners of property (participants, members, founders) of legal entities and perform the functions of heads of these legal entities;
are recipients of pensions;
receive vocational, secondary specialized, higher education in the daytime form of education.

At the same time, no other exceptions for this category of citizens are established by law. Please note that if you work under a civil law contract ("contracts" among the people) while being an individual entrepreneur (and in our time, very often enterprises transfer people to this form of work) - this does not exempt you from paying contributions to the Social Security Fund.

Other questions can be asked at the official contact center of the tax authorities of the Republic of Belarus from 9 to 18:00 from Monday to Friday by phone:

189 (toll free from landline)

8 017 229-79-79

How to open an individual entrepreneur in Belarus in questions and answers. The most common questions related to the registration of IP in the Republic of Belarus and answers to them.

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

Individual Entrepreneur (IP) in the Republic of Belarus, it is an individual engaged in some kind of income-generating activity and registered as an individual entrepreneur.

Entrepreneurship, entrepreneurial activity- activities aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services, which is carried out independently at its own risk by a person registered in the manner prescribed by law as an individual entrepreneur.

1. How much does it cost to open an IP?

The cost of self-registration of IP is 0.5 of the base value. As of 01/01/18, the base amount is 24.5 BYN, and the state duty is, respectively, 12.25 Belarusian rubles.

2. What are the mandatory additional costs for opening an IP?

Book of comments and suggestions - 4 Bel. rub.
Book of accounting checks - 1.9 Bel. rub.
Electronic declaration (for the provision of tax returns in electronic form) - 78.74 bel. rub.

3. What additional costs may arise when opening an IP?

ID photo, if you do not have a ready-made 3x4 cm photo.
Subscription to newspapers / magazines in the IMNS, if you see fit).
Production of a seal, if you decide to work with a seal from 20.00 bel. rub.
Folders, cardboard folders, envelopes in the IMNS, they ask in 99% of cases.
Expenses for copies of documents if there is no copier at home / not in the office.

4. What documents are needed to open an IP?

Passport.
A completed application of the established form, it can be filled out.
Receipt of payment of state duty.

5. Where can I find the OKED code for filling out an application for registering an individual entrepreneur?

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

The main options for paying taxes:

15.1. Single tax

15.2. Simplified taxation system

The terms of use for 2018 are given on the website of the Ministry of Taxes and Dues of the Republic of Belarus.

16. How can I understand what tax I have to pay as an individual entrepreneur?

Explore if there is a choice. Certain activities are subject to a specific tax. .
Calculate on your own or contact an accountant who works with individual entrepreneurs.
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 costs are planned, how much we are going to mark up. Approximately also in the provision of services.

17. Which taxation system is better/easier?

It's all pretty subjective. Very briefly about each type of tax.

Single tax- the easiest to "maintain", paid at rates, but before starting work. From 40 times the rate, 5% is paid extra. It can be "selected" only for retail, but not all. In other cases, according to the list, he is obliged to pay. Those. the choice is not great.
USN- You can take the lead yourself, but for different types of activities there are different pitfalls. The word "simplified" is misleading. Does not exempt from the presence of all documents and document management. This system is not always profitable: if there is a large cost part and not a large margin. Costs do not affect the amount and calculation of tax. But this does not mean that it is not necessary to draw up or store documents for expenses. There are activities that cannot be used.
Income tax- the most difficult to account for. Prohibition to apply only if the established obligation to pay a single tax. Costs affect the amount of tax. Documented and related to business activities. It is allowed not to take into account costs when calculating tax, but to deduct 10% of the amount of revenue. Do not take into account when calculating, does not mean - do not draw up or store documents.

See "Full List of Payments".

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

	Income tax	Single tax
Deadlines for filing returns and paying taxes	20th and 22nd of the month following the end of the quarter. It's January, April, July, October	Not later than the first day of the month in which we will work. It means forward.
Base for tax calculation. What do we count from?	The difference between revenue and expenses	Fixed amount up to a certain revenue limit. The limit is 40 times the tax rate. If the limit is exceeded, 5% of the excess amount will be charged.
Bid		Set by local authorities, different in different areas.
Simplicity or complexity of accounting and tax calculation	Accounting is quite complicated, it is likely that you will not be able to cope without a specialist or a serious study of the topic on your own. There is an easy way to calculate tax - but it is not always profitable	Accounting and tax calculation is simple. It is quite possible to cope on your own, having received a one-time consultation of a specialist or to study it yourself
Basic accounting principles	A simple accounting principle. Revenue minus professional deduction of 10% of revenue. This is the tax base. Tax 16% of the base. Complicated accounting principles. Similarly: revenue, but instead of a professional deduction of 10% of revenue, real expenses are deducted. In order to account for costs, many conditions must be met. Expenses must be reflected in several books at the same time. For example, the cost of purchased goods must be reflected in the Book of Accounting for Goods, then in the book of accounting for income and expenses. If the activity is quite active, then it is difficult to keep these books, they are not intuitive. Expenses must be documented and paid. That is, there must be a receipt document - an invoice, a copy of the check and a document for payment - a payment order, a check. Expenses must relate to business activities. Often the opinion of the tax and the entrepreneur in this do not coincide. For example, an individual entrepreneur believes that a branded crocodile leather briefcase for documents is absolutely necessary in his business activities, and the inspector may not agree. There is a difficulty in classifying expenses. In addition to the fact that the expenses for the purchase of goods are documented, paid and related to entrepreneurial activity, they must be correlated with the proceeds received. For example, you bought and paid the supplier 100 brooms, sold 30 of them, then you will take the cost of only 30 brooms sold as expenses. The cost of buying the remaining 70 brooms will be taken into account in the period when you sell them and receive revenue for them. This is not a complete list of what you need to know in order to correctly calculate the tax. There are also non-operating income and expenses that must be taken into account when calculating tax.	One book is filled - very simple and understandable. One line per month. When calculating the tax, non-operating income is also taken into account.
VAT on the sale of goods in the territory of the Republic of Belarus. This is not about the import of goods - VAT on import is paid under any taxation system, not counting benefits.	If the threshold value for revenue is exceeded, the individual entrepreneur is recognized as a VAT payer.	VAT is not payable on any amount of revenue.

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

However, the complexity in administration, which means additional costs for a specialist; possible problems with the classification of expenses taken into account when calculating the tax not in favor of the individual entrepreneur during the audit, sometimes reduces the benefit from the application of income tax to nothing.

19. I paid the simplified tax system (income, single tax). Do I need to pay to the FSZN?

80% of those who applied for advice from the Federal Social Security Fund consider it a tax. Delusion. This is a payment to the social security fund. What does it change? Payment of taxes from activities: STS, single, income, 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.

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

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

These procedures are free carrying out activities without registration in the commercial 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 under 3 years old)? How will this affect and will it affect the child care allowance?

Yes, you can open an individual entrepreneur while on maternity leave (to care for a child under 3 years old). At the same time, the child care allowance will remain at the rate of 50%.

28. Does the sole proprietor pay himself a salary?

No, it doesn't pay. Sole proprietor receives income from entrepreneurial activity.

“Salary (according to the Labor Code of the Republic of Belarus, Article 57) is a remuneration for work that 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 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 an individual entrepreneur pays a single tax, STS?

The payment of a single tax or tax under the simplified tax system from entrepreneurial activity exempts from paying income tax from entrepreneurial activity.

Do not confuse: if, in addition to being an individual entrepreneur, you are still employed and receive a salary there, then the employer withholds income tax from the salary under an employment contract. The activity of an individual entrepreneur does not exempt you from this income tax.

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

It is necessary to accept cash using cash equipment. Cash equipment (except for cash equipment with a means of control of tax authorities), before its use, must be registered with the tax office.

An individual entrepreneur (IP) in the Republic of Belarus is an individual engaged in any income-generating activity and registered as an individual entrepreneur.

Entrepreneurial activity should be understood as any production of goods and services for sale.

The proceeds from such sales constitute the income of the entrepreneur. This income can be distributed at the discretion of the owner for personal needs, savings, purchases for production and other expenses.

An individual entrepreneur is not a unique concept for Belarus, but is used in many states.

The peculiarities of the position of individual entrepreneurs in the Republic of Belarus are determined by national legislation. One of the main documents in this regard will be the Law "On Entrepreneurship in the Republic of Belarus", as well as codes, decrees, etc.

The main difference between an individual entrepreneur and other workers and doing business will be complete economic and legal independence, i.e. the entrepreneur does not have a higher management.

Legislative bases of individual entrepreneurship in the Republic of Belarus

An individual entrepreneur (IP) in the Republic of Belarus can be an individual (citizen of the Republic of Belarus, as well as a foreign citizen or stateless person) who has passed state registration.

According to Article 2 of the Law "On Entrepreneurship in the Republic of Belarus", any natural person can be engaged in entrepreneurial activity, not limited in rights - i.e. additional permits for entrepreneurship as a type of occupation are not required.

But most of the operations that qualify as entrepreneurial activity require registration as a business entity.

An individual entrepreneur in the Republic of Belarus is a person with full legal capacity. What does it mean to have civil rights (including the right to conclude contracts) and the ability to use these rights.

An individual entrepreneur remains an individual, not a legal entity. It follows that:

A person registered as an individual entrepreneur does not have a division into property in commercial circulation and personal property.
The IP does not have a governing body. The sole proprietorship independently manages its business and other operations.
The IP does not have a corporate name, but acts under its real name.
IP is registered only at the place of residence (registration) indicated in the identity card.

Until 2009, the choice of the type of activity was of particular importance for individual entrepreneurs. This choice was fixed at the stage of registration and could not be changed without a written application (sometimes - special permission). Engaging in activities that were not duly registered was considered illegal, with all the ensuing sanctions. Then the requirements in this regard were noticeably softened. There are not many occupations inaccessible to IP. To clarify which category a particular type of activity belongs to, it will be useful to check with the All-State Classifier OKRB 005-2011 "Types of economic activity"

How to open/close an IP in Belarus?

If all the conditions listed above are met, there are no restrictions on the rights under the law or a court sentence, then registration as an individual entrepreneur will take about one day. A few more days may take registration at the tax office, opening a bank account (if there is a need for a current account), and other procedures.

An individual entrepreneur has the right to start activities immediately after receiving a certificate of registration in this status, this happens the next day after the documents are accepted by the executive committee.

To close an individual entrepreneur means to terminate activities in the status of an individual entrepreneur and fulfill all obligations arising in connection with this activity.

Closing (liquidation) of an individual entrepreneur is a procedure that takes from 2 and a half to 6 months. Liquidation is always preceded by verification. The main inspector becomes the tax inspectorate at the place of registration, as well as the Social Protection Fund and some other bodies within their competence. As the long-term practice of inspections shows, a rare individual entrepreneur manages to leave without a fine for the violations committed. This does not mean any particular propensity for crime, as any private enterprises are closed.

Who is an IP in Belarus?

Individual entrepreneurs in the Republic of Belarus are not a profession, not a type of business, and not a separate group of the population. These are ordinary citizens who found it convenient to arrange their studies in this way. If tomorrow it becomes more profitable for them to be called artisans or something else, they will register as such.

Most sole proprietors are engaged in trade and provision of services. But not all entrepreneurs can be called businessmen. If a builder, driver, repairman, etc. decides that he is able to do his job on his own, without participating in the enterprise, he is registered as an individual entrepreneur without making any significant changes to his activities.

They choose (or do not choose) registration precisely as an individual entrepreneur also for the sake of ease of registration and simplicity (in cases specified by law) of calculating taxes.

In most cases, opening an IP is an independent, conscious choice. There are organizations helping to become an entrepreneur within Belarus, but it is difficult to judge their effectiveness, it is even difficult to find out if it exists at all. Business incubators have existed for several years. Employment centers have training programs for the unemployed to start their own business. Under this, even non-refundable start-up capital is allocated. But, for many, the newly opened entrepreneurship ends with the “development” of start-up capital ...

What is the difference between sole proprietorship and legal entities?

There are fundamental differences between individual entrepreneurs and legal entities, but there are not as many of them as it might seem.

It has already been mentioned above that An individual entrepreneur always manages his own activities and is responsible for this with all his property. A legal entity may share responsibilities and assets among the organization, owners, and employees.

An individual entrepreneur has the right to certain types of taxation and registration of activities inaccessible to legal entities.

At the moment, the entrepreneur is limited in the right to hire workers (no more than 3) and cannot engage in certain types of activities ( Bank operations and etc.).

The income of an entrepreneur is at the same time the income of an individual registered as an individual entrepreneur. The amount of such income is not limited. The entrepreneur's property is also not divided into personal and "commercial". Legal persons in this respect have much less freedom.

Otherwise, the main requirements for individual entrepreneurs and legal entities are the same.

Opportunities turn out to be almost the same in small businesses, but as the turnover and number of operations grow, it becomes more and more difficult for the entrepreneur to control the process. Therefore, the business of individual entrepreneurs is on average less than that of organizations.

Who does not need to register an IP?

Some persons whose activities are, by all indications, entrepreneurial, do not have to register as an individual entrepreneur. Here is a list of such activities:

agricultural services;
tutoring services and consultations;
house cleaning services, other household work, child care, adult care, etc.;
organization and maintenance of holidays, incl. artists of different genres;
sale of puppies and kittens from own dogs and cats;
training and care of animals (except for agricultural);
sale of paintings, sculptures and other products by their authors in specially designated trading places, as well as the sale of flowers, seedlings and seeds;
work of translators and other secretarial services;
measuring height and weight with special devices;
repair of clothing, fabric products, etc. (except for carpets).

All these activities are subject to a single tax on a par with individual entrepreneurs. But the requirements for registration, cash transactions and compliance with some other rules are somewhat softer.

Before deciding to register an individual business or other form of business, it is better to consult on future classes at the local executive committee, the tax office. It happens that a misunderstanding of terms and definitions can cause a lot of trouble.

If you notice a mistake in the text, please highlight it and press Ctrl+Enter

You can open an IP in Belarus in 1 day. You will resolve 80% of registration and registration issues in the executive committee at the 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, d.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 01/16/2009.

Step-by-step instructions for opening an IP in Belarus

Use the ready-made plan for opening an IP. For convenience, we have divided everything you need to open an individual entrepreneur in Belarus into 3 blocks.

Step 1. Preparation

Kind of activity. Want to start a sole proprietorship and don't know where to start? Decide what you will be doing. You are not required to name the business on the IP registration application. But it may happen that you choose a business that requires a license to operate. Then the plan will be replenished 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 Certain Types of Activities” dated September 1, 2010.

Taxation system. You have 5 days to choose a taxation system from the date of submission of 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 wishes regarding taxes, by default you will pay tax under the general taxation system. Choose the optimal tax regime immediately. Because you can switch to another one only from the beginning of the new calendar year.

Step 2. Registration of IP in 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 digital signature key. Or contact the District Administration at the place of residence in person.

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

passport or residence permit of the Republic of Belarus,
photograph 3x4 cm;
receipt of payment of the state duty in the amount of 0.5 base unit - ask the executive committee for details for payment;
application - fill out an electronic application on the portal www.egr.gov.by and print or ask for an application form from an employee of the executive committee.

Obtaining a certificate of registration of IP. Come back for a testimony the next day.

Registration of individual entrepreneurs with regulatory authorities. Come on the fifth day after registration for a notice 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 activities.

Administration of the Leninsky district of Grodno, department of economics at the address: st. Sovetskaya, 14 office number 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 certain types of activities" dated September 1, 2010. Check the procedure for obtaining a license in the relevant services.

Tax.

Go to the tax office at the place of registration.

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

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

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

The tax office requires the following documents:

a copy of the IP registration certificate;
a copy of the notice of registration;
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 are not working;
copies of pages 31-33 of the passport;
a copy of the lease agreement, if you rent the premises;
copies of employment contracts registered with the Social Security Fund with employees, if you hire staff;
two folders with a binder;
five envelopes in Belarus.

FSZN.

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

Belgosstakh.

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

Bank.

Are you planning to conduct transactions by bank transfer? Open a bank account. If you use a cash register or your profit is more than 1000 base 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 business support centers. You will find a lot of useful information about doing business in our other articles.

www.konsalt.by

How to open an individual entrepreneur in Belarus

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

If not all the documentation necessary for obtaining a certificate is prepared or the documents are filled out incorrectly, then the executive committee does not issue a certificate until the entire list of necessary documents for opening an IP is provided.

What you need to open an IP in Belarus

Before you decide to open an IP for the provision of services for taxis, cargo transportation, construction, hairdressing services, or open an IP in Minsk for other activities, you need to develop a future business plan for your business and analyze it correctly.

After submitting the necessary 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 printing.

What IP to open

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

Even at the dawn of the idea of \u200b\u200bopening your own business, it is worth drawing up a clear business plan and as much as possible prescribing in it 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, as well as after analyzing the general situation in the country and your potential competitors, it will not be difficult to decide which business to do.

How much does it cost to open a sole proprietorship

The following documents are required for registration of an individual entrepreneur:

approved by the Decree of the Ministers of Justice of the Republic of Belarus, a statement on the state. registration;
several photos 3*4;
a document confirming the payment of the state fee;
a 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 fee established at the time of submission of documents for registration of an individual entrepreneur.

In which bank to open an account for individual entrepreneurs

Having made a firm decision to open an IP for the provision of services and having figured out how to open an IP for a taxi, cargo transportation, a hairdresser, for construction and having collected all the necessary documents, you need to decide which bank to open an account with.

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

Unequivocally give an answer to the question of which is the most optimal bank for opening an account for legal entities. face is impossible. 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.

definit.by

Who cannot be an individual entrepreneur in Belarus?

In this regard, the legislation has a list of certain restrictions.

The following cannot be registered as an individual entrepreneur:

Persons with an outstanding (unexpunged) conviction for economic crimes;
Those who did not comply with court decisions regarding the recovery of property from them;
Managers, founders and ordinary owners of enterprises in the stage of bankruptcy and liquidation;
The above managers and owners, 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 USR;
Persons who do not have citizenship or residence permit in the Republic of Belarus.

When registering, the future IP confirms the absence of the above restrictions and is warned about liability for the submission of false information.

Where is IP registered? Documents for registration of IP? Registration deadlines?

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

To open an individual entrepreneur, it is necessary to provide to the local registration authority:

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

All documents for opening an IP, except for an identity card, are transferred to the registration authority.

The final stage of the whole process will be the issuance of a Certificate of state registration of an individual entrepreneur, with a photo, address and assigned license plate. This happens the next day after receiving the documents.

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 registration of an individual entrepreneur is 0.5 base unit. Details for payment can be obtained from the executive committee, local administration - in the same place where the application is accepted.

Receiving full-time secondary or higher education and completing such studies within a year after graduation;
Submitting documents for registration of individual entrepreneurs in electronic format;
The unemployed who start entrepreneurial activities with the support and direction of employment centers.

The right to free registration must be documented.

What else is needed to open an IP?

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 mandatory things, the most mandatory is registration with the tax office at the place of registration. It is impossible to do without it because the main duty 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 questionnaire, choose a form of taxation, 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 questionnaire.

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

The IP will also be automatically registered in the FSZN database. With getting into the base, there will also be an obligation to pay contributions to the Fund. 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, receives a salary at another place of work, with which contributions are paid, then there is no need to duplicate these payments for entrepreneurial activity. Also, this obligation does not arise for recipients of pensions, benefits for caring for a child under 3 years of age and full-time students.

The right to exemption from mandatory payments to the Social Security Fund must be documented at 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 a cash register?”. In both cases, it all depends on the type of activity and the expected revenue.

A bank account may not be opened by an individual entrepreneur:

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

The need for a cash register depends on the type and place of operations. Instructions on this subject may change from time to time, therefore it is better to consult individually.

Definitely do not need 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. The value will no longer be the status of an individual entrepreneur or a legal entity, but the specifics of the activity.

myfin.by

1. How much does it cost to open an IP?

The cost of self-registration of IP is 0.5 of the base value. As of 01/01/18, the base amount is 24.5 BYN, and the state duty is, respectively, 12.25 Belarusian rubles.

2. What are the mandatory additional costs for opening an IP?

Book of comments and suggestions - 4 Bel. rub.
Book of accounting checks - 1.9 Bel. rub.
Electronic declaration (for the provision of tax returns in electronic form) - 78.74 bel. rub.

3. What additional costs may arise when opening an IP?

ID photo, if you do not have a ready-made 3x4 cm photo.
Subscription to newspapers / magazines in the IMNS, if you see fit).
Production of a seal, if you decide to work with a seal from 20.00 bel. rub.
Folders, cardboard folders, envelopes in the IMNS, they ask in 99% of cases.
Expenses for copies of documents if there is no copier at home / not in the office.

4. What documents are needed to open an IP?

Passport.
A completed application of the established form, it can be filled out here.
Receipt of payment of state duty.

5. Where can I find the OKED code for filling out an application for registering an individual entrepreneur?

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

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

6. Where to go with the collected documents for registration of IP?

In Minsk, an individual entrepreneur is registered in the Minsk City Executive Committee: Minsk, pl. Freedom, 8,. Tel. +375 17 220 29 00.

In other settlements 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 an IP open?

In Minsk, a certificate of registration of an individual entrepreneur 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. 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 a certificate of registration in your hands.

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

When changing activities, the notification principle applies.

It works like this. When registering, you indicate the type of activity that you are going to engage in. Changed their mind. Do something else without notifying anyone. How will they know? According to the declaration of the tax that you are required to pay for this type of activity.

Before you start to engage in a particular 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 it is possible for you to pay this particular tax before you file a declaration for this tax.

10. Does an individual entrepreneur need a current account?

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

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

Base value as of 01/01/2018 = 24.50 Bel. rub.

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

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

11. In which bank is it better to open a current account?

When deciding to open a cash register in a particular bank, consider:

bank reliability.
Tariffs for maintenance and provided services.
Convenience of visiting the bank: location, availability of parking, working hours, workload (if you go to donate proceeds to the bank).

12. Do you need a sole proprietorship seal?

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

13. Who cannot be an IP?

You cannot register as an individual entrepreneur:

If a conviction for crimes against property and the procedure for carrying out economic activity has not been canceled or expunged.
If there is an unexecuted court order to foreclose on property.
If you are the owner of the property (founder, participant, head) of a legal entity that is in a state of economic insolvency (bankruptcy) or liquidation.
If you were individual entrepreneurs, founders, participants, heads of organizations declared bankrupt, if these organizations or individual entrepreneurs did not make calculations on taxes, dues (duties), other payments to the budget and state non-budgetary funds within 3 years from the date of their exclusion from USR.
Foreign citizens who do not have a residence permit of the Republic of Belarus.
Civil servants and employees of state security bodies, as well as public officials and persons equivalent to them.

14. What will happen if I could not open an individual entrepreneur, but opened and worked, and then the fact that I had no right surfaced?

In this case, article 12.7, paragraph 2 of the Code of Administrative Offenses applies to you, which threatens with a fine of 20 to 200 basic units and confiscation of income.

15. What taxes do sole proprietors pay?

The full list of payments is given here: taxes and fees paid by individual entrepreneurs.

The main options for paying taxes:

15.1. Single tax

15.2. Simplified taxation system

The terms of use for 2018 are given on the website of the Ministry of Taxes and Dues of the Republic of Belarus.

Since 2018, online stores can again use the simplified taxation system!

16. How can I understand what tax I have to pay as an individual entrepreneur?

Explore if there is a choice. Certain activities are subject to a specific tax. See the previous paragraph.
Calculate on your own or contact an accountant who works with individual entrepreneurs.
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 costs are planned, how much we are going to mark up. Approximately also in the provision of services.

17. Which taxation system is better/easier?

It's all pretty subjective. Very briefly about each type of tax.

Single tax- the easiest to "maintain", paid at rates, but before starting work. From 40 times the rate, 5% is paid extra. It can be "selected" only for retail, but not all. In other cases, according to the list, he is obliged to pay. Those. the choice is not great.
USN- You can take the lead yourself, but for different types of activities there are different pitfalls. The word "simplified" is misleading. Does not exempt from the presence of all documents and document management. This system is not always profitable: if there is a large cost part and not a large margin. Costs do not affect the amount and calculation of tax. But this does not mean that it is not necessary to draw up or store documents for expenses. There are activities that cannot be used.
Income tax- the most difficult to account for. Prohibition to apply only if the established obligation to pay a single tax. Costs affect the amount of tax. Documented and related to business activities. It is allowed not to take into account costs when calculating tax, but to deduct 10% of the amount of revenue. Do not take into account when calculating, does not mean - do not draw up or store documents.

See “Full List of Payments” in paragraph 15.

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

	Income tax	Single tax
Deadlines for filing returns and paying taxes	20th and 22nd of the month following the end of the quarter. It's January, April, July, October	Not later than the first day of the month in which we will work. It means forward.
Base for tax calculation. What do we count from?	The difference between revenue and expenses	Fixed amount up to a certain revenue limit. The limit is 40 times the tax rate. If the limit is exceeded, 5% of the excess amount will be charged.
Bid		Set by local authorities, different in different areas.
Simplicity or complexity of accounting and tax calculation	Accounting is quite complicated, it is likely that you will not be able to cope without a specialist or a serious study of the topic on your own. There is an easy way to calculate tax - but it is not always profitable	Accounting and tax calculation is simple. It is quite possible to cope on your own, having received a one-time consultation of a specialist or to study it yourself
Basic accounting principles	A simple accounting principle. Revenue minus professional deduction of 10% of revenue. This is the tax base. Tax 16% of the base. Complicated accounting principles. Similarly: revenue, but instead of a professional deduction of 10% of revenue, real expenses are deducted. In order to account for costs, many conditions must be met. Expenses must be reflected in several books at the same time. For example, the cost of purchased goods must be reflected in the Book of Accounting for Goods, then in the book of accounting for income and expenses. If the activity is quite active, then it is difficult to keep these books, they are not intuitive. Expenses must be documented and paid. That is, there must be a receipt document - an invoice, a copy of the check and a document for payment - a payment order, a check. Expenses must relate to business activities. Often the opinion of the tax and the entrepreneur in this do not coincide. For example, an individual entrepreneur believes that a branded crocodile leather briefcase for documents is absolutely necessary in his business activities, and the inspector may not agree. There is a difficulty in classifying expenses. In addition to the fact that the expenses for the purchase of goods are documented, paid and related to entrepreneurial activity, they must be correlated with the proceeds received. For example, you bought and paid the supplier 100 brooms, sold 30 of them, then you will take the cost of only 30 brooms sold as expenses. The cost of buying the remaining 70 brooms will be taken into account in the period when you sell them and receive revenue for them. This is not a complete list of what you need to know in order to correctly calculate the tax. There are also non-operating income and expenses that must be taken into account when calculating tax.	One book is filled - very simple and understandable. One line per month. When calculating the tax, non-operating income is also taken into account.
VAT on the sale of goods in the territory of the Republic of Belarus. This is not about the import of goods - VAT on import is paid under any taxation system, not counting benefits.	If the threshold value for revenue is exceeded, the individual entrepreneur is recognized as a VAT payer.	VAT is not payable on any amount of revenue.

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

19. I paid the simplified tax system (income, single tax). Do I need to pay to the FSZN?

And what influences? Let's look at the next item.

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

Payment to the social protection fund is not paid if:

Do you have another primary job?
You receive a pension.
You are a student of a secondary special, higher educational institution of the day form.
You are entitled to child care allowance up to the age of 3 years.

21. How much do you need to pay the Social Security Fund?

35% of the minimum wage established in the Republic of Belarus is the minimum that must be paid. More is optional, less is not. The inspector in the fund will tell you the amount.

22. When can I not open an IP?

See:

Article 295 of the Tax Code of the Republic of Belarus: Types of activities in the implementation of which individuals who do not carry out entrepreneurial activities pay a single tax.
On the activity of artisans.

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

An individual entrepreneur can have three employees besides himself. Restriction to involve only family members has been lifted.

24. When (for what types of activities) do I 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 Social Security Fund and Belgosstrakh?

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

You don't have to go anywhere/call yourself. It is necessary to take additional steps when an individual entrepreneur accepts an employee.

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

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

These procedures are free carrying out activities without registration in the commercial 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 under 3 years old)? How will this affect and will it affect the child care allowance?

Yes, you can open an individual entrepreneur while on maternity leave (to care for a child under 3 years old). At the same time, the child care allowance will remain at the rate of 50%.

28. Does the sole proprietor pay himself a salary?

No, it doesn't pay. Sole proprietor receives income from entrepreneurial activity.

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 an individual entrepreneur pays a single tax, STS?

The payment of a single tax or tax under the simplified tax system from entrepreneurial activity exempts from paying income tax from entrepreneurial activity.

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

It is necessary to accept cash using cash equipment. Cash equipment (except for cash equipment with a means of control of tax authorities), before its use, must be registered with the tax office.

Source: ipvs.buhmost.by.

beseller.by

Opening an IP in the Republic of Belarus

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

At the same time, the one to whom the entrepreneurship is registered can act as the founder of various commercial or non-commercial organizations.

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

The title does not need to be agreed upon.
There is no need for a legal address.
There is no need to create an authorized fund and a charter.
You can freely dispose of the IP funds on the current account: withdraw them or invest, for example.

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

Registration of IP

What do you need to open IPvBelarus?

It is necessary to start registering a citizen as an individual entrepreneur by submitting to the executive committee at the place of residence of such papers as:

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

Officials consider papers on the day of treatment. At the same time, an entry on the registration of an individual entrepreneur appears in the Unified State Register of Legal Entities and Individual Entrepreneurs (USR). The next day, a certificate of registration of a citizen as an individual entrepreneur is already ready, which will need to be picked up.

Then you need to get registered in the tax structure and in the Social Security Fund (FSZN). This must be done within five working days from the date of registration of IP. Papers confirming registration are also issued within five days.

The tax office will need:

Fill out the so-called taxpayer questionnaire.
Register an audit book.

For further work, it is not necessary for a businessman to make a seal, although this can be done without obtaining state permits in free order. With a current account, the situation is different: its presence is necessary for financial transactions with partners and the absence of problems with accounting. Moreover, the number of settlement 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 the submission of a package of documents, consisting of:

account opening applications;
copies of the state registration certificate;
a card containing a sample signature and an imprint of the seal.

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

In most banks, an account is opened free of charge, and the commission for monthly service (a service package is connected) 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%. The tax is paid on a quarterly basis. A tax return is also filed quarterly. In order for an entrepreneur to switch to a “simplified system”, you need to notify the state agency where the initial registration of the IP took place about the transition to this tax collection system.

True, the list of activities that are subject to only a single tax for IPvBelarus 2018 (for example, freelancing) is established by law. In this case, the use of "simplified" is prohibited.

The following are subject to a single tax:

Retail trade.
Public catering.
Manufacture of clothes to order.
Room cleaning.
Activities of photographers, designers, graphic designers.
Cinema production.
The activities of translators.
Consulting services, as well as services related to data.
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 amount of individual entrepreneur contributions to the Social Security Fund is 35% of the minimum wage. The amount of the contribution can be increased, because the future pension of a businessman depends on it.

Contributions to the SFZN can be transferred throughout the year. The main thing is to pay them in full before March of the year that comes after the reporting one.

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

Opening a sole proprietorship in Russia for a citizen of the Republic of Belarus

How to open an IP 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, it is necessary to submit the following package of papers to the registering state body:

IP registration application.
Identity document (may be a copy).
Receipt for payment of state duty.
A paper confirming the presence / absence of a criminal record.
A document confirming the right of a foreigner to stay on the territory of the Russian Federation for a long time.
TIN of the applicant.

Making a seal and opening a bank account is not necessary, 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 its turnover is small, moreover, if the entrepreneur does not use the labor of hired employees, then you can do without an account and a seal.

The document from paragraph 5 can be obtained from the Main Directorate for Migration 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. So, unlike other foreign citizens, they do not need to first obtain a temporary residence permit in Russia.

A document that satisfies paragraph 2 can be both an internal and a foreign 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 the territory of Russia.

It is important that between the Republic of Belarus and all CIS countries there is an agreement on the mutual cancellation of this process. Compatriot citizens of Belarus do not need to legalize documents on the territory of the Russian Federation in order 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, you need to contact the consulate of his country.

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

You can submit the above listed papers for registration of IP:

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

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

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

To apply for an IP through the MFC, you need to visit the branch of the center and bring the above listed package of papers. An employee of the multifunctional center will check their authenticity and full availability, and then inform you about further actions. The process lasts less than an hour, without long queues and stuffy offices.

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

Go to the website of the Tax Service in the section "IP". There you need to make a new application.
In the window that opens, agree to the processing of data.
Select the application form called P Fill it out.
Add TIN. If not, the field must be left blank.
Fill in the basic data of the applicant and select the type of activity from the proposed list.
Pay the state duty (you can use an electronic wallet or cash at Sberbank).
Select the method of submitting the application "In electronic form, without an electronic signature."
Click "Next".
Click "Submit"

Registration of 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 entrepreneurship in several cases:

Failure to comply with the conditions for filling out the application.
A citizen wants to engage in a type of business prohibited for individuals.
An incomplete package of documents was provided.
A citizen is not registered at the address of permanent residence.
The citizen is already registered as an individual entrepreneur.
The court forbade the citizen to do business.
Not more than a year ago, the applicant's IP 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 trade;
weapons and military-technical activities;
safety analysis in industry;
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 for the expiration date of the ban (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).

Registration as an individual entrepreneur has been and remains the most popular and massive option for starting your own business. For a better understanding, let's look at some of the mandatory questions that beginner entrepreneurs usually face.

Who can be an individual entrepreneur in Belarus?

Any person over 18 years of age who has citizenship or a residence permit in Belarus can become an individual entrepreneur. Minors over 16 years old can also become an individual entrepreneur by going through the emancipation procedure, i.e. having received full legal capacity ahead of schedule.

The exception to this rule are:

those who have a court ban on business activities for a certain period;
persons who have not repaid debts that arose by a court decision;
founders and heads of enterprises in a state of bankruptcy until the moment of liquidation;
this prohibition is also valid for 3 years after the closure of the organization or individual entrepreneur, if no settlements with the budget have been made.

How to determine the type of activity of IP?

It is important to know in advance how the state defines and classifies a certain type of activity. There are occupations that are inaccessible to individual entrepreneurs, but require the opening of a legal entity (sale of alcohol, production of medicines, etc.). An individual entrepreneur cannot engage in some types of activities immediately after registration, but only after obtaining the appropriate license or other permission.

The source of information about the correct name and classification of a particular activity will be the OKRB 005-2011 classifier, which can be found on the Belstat website.

Who needs special permits, licenses, registration?

When the type of activity is determined in accordance with OKRB 005-2011, it is necessary to find out the need for special permits, etc. Here highest value It has:

Licensing.

Assigned to certain occupations. Information can be found in Decree No. 450 of September 1, 2010.

The following are currently licensed:

gambling business;
trade and production of alcohol and tobacco;
medical activity;
legal and real estate services;
security activity.

As well as many other highly specialized activities.

Inclusion in registers.

Individual entrepreneurs engaged in retail trade are included in the Commercial Register. This is done by local executive committees, free of charge, on a declarative basis.

Similarly, the executive committees at the place of registration include in the Register of household services:

Individual entrepreneurs providing services for the manufacture and repair of clothing, footwear and accessories;
Individual entrepreneurs offering construction services;
Individual entrepreneurs engaged in the repair and maintenance of equipment, incl. cars, etc.
Other individual entrepreneurs providing services to the public.

You can clarify the need for inclusion in the registers on the MART website (former Ministry of Commerce).

How to choose a taxation system and accounting for IP?

To choose a tax system, after registering an individual entrepreneur, you need to visit the tax office of your area and write an application for choosing the type of taxation. This will help the inspector, who is assigned to each entrepreneur, depending on the address and occupation.

However, the choice of a profitable form of taxation is a much more serious issue. Most IPs can:

pay taxes on a general basis (OSN), as large organizations do;
apply one of the options for simplified taxation (STS);
pay the Single Tax at a set fixed rate.

The last option is the easiest. Only those who pay a single tax can work without accounting.

But not everyone can be a single tax payer. It is allowed for:

Individual entrepreneurs engaged in retail trade in food and non-food products, with the exception of alcohol, tobacco, jewelry and some other goods;
Individual entrepreneurs providing services to the population: hairdressers, repairmen, builders, carriers, programmers, etc.
for carriers, tutors, translators, health workers, incl. dentists and veterinarians.

A detailed list of occupations permitted and prohibited for single tax payers, exceptions and clarifications can be found in Article 296 of the Tax Code of the Republic of Belarus. It is also advisable to study the entire 35th chapter of the Tax Code, because. it is entirely devoted to the single tax on individual entrepreneurs and individuals.

The general system of taxation can be applied by all entrepreneurs, regardless of the type of activity. But accounting for DOS is much more complicated. Some SPs handle this themselves, but most hire a professional for at least a quarter of the time.

Accounting for the simplified tax system of the first and second types is simpler, but requires some knowledge. The simplified taxation system is of two types: with the calculation of gross revenue and gross income. USN is usually used for:

retail;
providing services to the population.

The simplified tax system has restrictions on the amount of turnover and types of activities. It cannot be used by manufacturers of excisable goods, realtors, sellers of jewelry, etc. Clarifications and explanations on this subject can be found in Chapter 34 of the Tax Code.

How can an individual entrepreneur acquire property for doing business?

First source initial capital - the property of the entrepreneur.

IP property is not divided into personal and commercial. An individual entrepreneur freely takes money from the business as personal income and puts it into circulation or for his own expenses.

But! This concerns the introduction of their own money into commercial circulation. Shipping goods is more difficult.

Another way- private loans.

Borrowing money from individuals helps to start a business and usually does not require payment of interest on the loan.

However! Amounts received not from close relatives are subject to income tax.