To payers of property taxes
2. The start of another academic year, "September 1st," is approaching.
The Tax Inspectorate informs citizens wishing to engage in retail flower sales.
Selling flowers for the holiday is permitted only in designated locations and only upon tax payment and without involving other individuals!
Individuals are entitled to sell flowers without registering as individual entrepreneurs, by paying a single tax, or by applying the tax on professional income (NPD).
The tax rate per month is:
** Polotsk, Novopolotsk – 132.0 rubles;
** other settlements (including Braslav, Miory, district) – 130.0 rubles.
The amount of the single tax depends on the number of trading days: if trading for less than 15 days in a calendar month, the single tax is paid in the amount of half of the established monthly rate.
If you choose to pay the NPD, after registering in the mobile application, you must generate a receipt in it for each purchase. The tax authority, based on the receipts for the calendar month, will notify you of the amount of tax payable.
3. Attention to individuals selling surplus grown produce to consumers.
Income derived from the sale of crop production is exempt from taxation based on a certificate from the local executive and administrative body confirming that the sold products are produced by the taxpayer and (or) persons closely related to him by kinship or affinity, guardian, custodian and ward, on a land plot located within the territory of the Republic of Belarus, provided to the taxpayer and (or) the specified persons for the construction and (or) maintenance of a single-family residential building, registered by an organization for the state registration of an apartment in a blocked residential building, for personal subsidiary farming, haymaking and grazing of agricultural animals, gardening, dacha construction, vegetable gardening, in the form of a service land plot (hereinafter - the certificate).
To obtain a certificate, an individual must apply to the executive committee at the location of the land plot. The specified certificate must be kept at the points of sale of products.
Citizens have the right to sell products grown on their plots only at markets and in places established by local executive and administrative bodies.
4. Models of cash registers subject to and not subject to modification
The Ministry of Taxes and Duties of the Republic of Belarus has published lists of models of cash registers, including those combined with taximeters and ticket-printing machines (hereinafter - CR), which can and cannot be modified to comply with the new requirements for CR, defined in the resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the State Committee for Standardization of the Republic of Belarus dated 14.10.2022 No. 29/99 "On requirements for cash registers, including those combined with taximeters, ticket-printing machines" and which business entities are obliged to use from July 1, 2025.
The lists can be found at: (https://nalog.gov.by/news/19389/).
5. On the classification of organizations and individual entrepreneurs as inactive taxpayers.
Resolution of the Ministry of Taxes and Duties of the Republic of Belarus No. 19 of 15.05.2023 "On the classification of organizations and individual entrepreneurs as inactive taxpayers" defines the procedure for classifying business entities as "inactive taxpayer".
Taxpayers who have not submitted tax declarations (returns) for taxes will be classified into this category:
- for the first reporting period of the current tax period, or if the indicators in the tax declarations (returns) submitted for such period are zero;
- for the next reporting period of the current tax period, or if the indicators in the tax declarations (returns) submitted for this period are zero or equal to all indicators of the tax declarations (returns) for the reporting period preceding this reporting period.