Artisans will have to confirm their activities for tax payment from July 1, 2023
This innovation in the taxation procedure for individuals engaged in craft activities is introduced from July 1, 2023.
Individuals will be able to work using the craft tax only if they obtain a decision from local authorities that their activity is classified as craft-related.
From January 1, 2023, artisans pay the tax not as before – not the entire annual amount of 62 rubles in one payment, but 6 rubles monthly.
If by July 1, 2023, an artisan does not receive a decision from local authorities that their type of activity is classified as craft-related, then the taxpayer will have to switch to a professional tax.
A similar mechanism is provided for individuals providing services in the field of agro-ecotourism.
From January 1, 2023, the amount of the tax for owners of agro-estates is 37 rubles. A citizen will pay this tax only if state bodies confirm that the individual is entitled to carry out activities in the field of agro-ecotourism. Otherwise, they will have to switch to an alternative taxation option – a tax on professional income.
For January-April 2023, 8 applications for the implementation of administrative procedures from agro-ecotourism entities were submitted to the Miory District Executive Committee, decisions were made to permit agro-ecotourism activities for 4 of them, and 4 applications are under consideration.
Currently, the list of types of craft activities in Belarus includes 28 items. Among them, in particular:
1. Manufacturing and repair:
harness and saddle products;
horse-drawn carts, sleds, and children's sleds;
fishing tackle and devices for fishing;
2. Manufacturing and repair of items and their parts for personal (household) needs of citizens from wire, twine, synthetic tape, tin, clay, local plant materials, including wood;
3. Manufacturing, installation, and repair of structures, equipment, and accessories for keeping birds, animals, bees;
4. Blacksmithing;
5. Manufacturing of hand-knitted items;
6. Manufacturing of hand-woven items, as well as patchwork items;
7. Lace-making, macramé;
8. Yarn production;
9. Hand embroidery production;
10. Beading;
11. Artistic processing and painting of wood, stone, bone, horn, metal, tin, glass, ceramics, plywood;
12. Production of handmade items (kitchenware, toys, interior dolls, decorative panels, boxes, cigarette cases, snuff boxes, ashtrays, piggy banks, candle holders, door handles, furniture parts and decorative items, keychains, key holders, wallets, gloves, mittens, belts, costume jewelry, bracelets, hair accessories, combs, hairbrushes, decorative clothing accessories, statuettes, vases, pots and flower pots, turned figured items, Pysanka Easter eggs, souvenirs (including magnetic ones), Christmas tree decorations, photo frames, picture frames, decorative slats, covers, cases for phones, tablets and glasses, wedding accessories);
13. Felted wool product manufacturing;
14. Binding of pages provided by the consumer;
15. Candle making;
16. Production of flowers and compositions, including those made from local plant materials (excluding live flower arrangements);
17. Production of small items from glass, natural and polymer clay, wood, natural resin and their use for creating costume jewelry, decorating clothes;
18. Production of national Belarusian costume (its parts) preserving traditional cut and embroidery;
19. Production of greeting cards, photo albums, folders without the use of printing and typographic equipment;
20. Production of agricultural and garden tools or their parts, sharpening and repair of knife products and tools;
21. Production of artistic items from paper and papier-mâché;
22. Production of national musical instruments in non-factory conditions;
23. Stained glass production;
24. Decorating items provided by the consumer;
25. production of glazed and unglazed stove tiles, decorative tiles and panel inserts, tile cornices made from natural clay by manual stuffing or casting into plaster molds, pressing, manual finishing, decoration, glazing;
26. soap production;
27. guilloche;
28. other activities for the creation of creative works, as well as activities carried out using manual labor, with the exception of activities not related to entrepreneurial activities, during which a single tax is paid by individual entrepreneurs and other individuals.
By the order of the Chairman of the Miory District Executive Committee dated May 10, 2023 No. 158r, a commission was created to decide on the preservation (granting) of the right of artisans to pay the artisan fee, its composition was determined, the regulation on the commission was approved, and the procedure for considering applications from individuals engaged in artisan activities was determined.
As of May 15, 2023, the "one-stop shop" service of the district executive committee received 1 application from artisans, which will be considered within 15 calendar days and an appropriate decision will be made.