Opening a sole proprietorship in Belarus
- Instruction plan
- Documents in the program
- Related instructions
- Who cannot open an IP?
- How much does it cost to open an IP?
- What do you need to open an IP?
- Where to go with documents for opening?
- How many individual entrepreneurs open?
- Do I need a stamp?
- Books of records of inspections, comments and suggestions
- Taxes and SPF for individual entrepreneurs
- How to open a bank account?
- Do I need to draw up an accounting policy?
- Activities without the need to open an IP
- Licensing, hiring an employee
Question 1. Who cannot open an IP?
Opening an individual entrepreneur in practice will not pose any particular problems for citizens: a comprehensive instruction is presented here. On the site, in addition to reading the instructions, you can quickly fill out and download all the documents on the topic in our program.
In accordance with the legislation of Belarus, they cannot open an individual entrepreneur:
- citizens who have an outstanding or unexpunged conviction for crimes against property and the procedure for carrying out economic activities;
- citizens in respect of whom there is an unexecuted court order on the foreclosure of property;
- citizens who are the owners of the property (founder, participant, head) of a legal entity in a state of economic insolvency (bankruptcy) or liquidation;
- citizens who were individual entrepreneurs, founders, participants, heads of organizations recognized as bankrupt, if these organizations or individual entrepreneurs did not make calculations for taxes, dues (duties), other payments to the budget and state extra-budgetary funds within 3 years from the date of their exclusion from the USR;
- foreign citizens without a residence permit.
When applying for state registration of an individual entrepreneur, a citizen confirms with a signature that he does not have all of the above restrictions for opening an individual entrepreneur. In the event that knowingly false information is reported, the activity of the individual entrepreneur is illegal and prohibited, and the state registration is invalidated by the decision of the economic court.
Question 2. How much does it cost to open an IP?
It costs to open an individual entrepreneur - 0,5 base value - the amount of the state fee, which currently amounts to 12 rubles 25 kopecks of Belarusian rubles. You will find the details for paying the fee on the websites of the relevant registration authorities (executive committees, administrations).
Exemption from payment of state fees
The following are exempt from paying the state duty:
- citizens who are registered with the bodies for labor, employment and social protection;
- citizens receiving general secondary, special, vocational, specialized secondary, higher education in the daytime form of education;
- citizens who have received the above education in the daytime form of education, within a year after receiving it;
- persons who register individual entrepreneurs by submitting documents in electronic form.
In the event that a citizen is exempt from paying the state fee in accordance with the legislation, it is necessary to submit to the registering authority an appropriate document confirming the right to such exemption:
- original and copy of the pension certificate issued by the social protection authorities;
- a certificate stating that the citizen is registered with the labor, employment and social protection authorities;
- a certificate from an educational institution about obtaining a full-time education.
Question 3. What do you need to open an IP?
For state registration as an individual entrepreneur the following documents are required:
- Application for state registration of individual entrepreneurs according to the form approved by Appendix 3 to the Resolution of the Ministry of Justice of the Republic of Belarus dated January 27.01.2009, 8 No. XNUMX.
- Photo 3 x 4 (sometimes in practice you may be asked to provide two photos).
- The original or a copy of the payment document confirming the payment of the state duty or a document confirming the right to be exempt from the state duty.
- Notarized power of attorney on a representative before the registration authority (when submitting documents by a representative).
- File for documents.
Question 4. Where to go with the necessary documents for registration of an individual entrepreneur?
The individual entrepreneur is registered with the local executive and administrative body at the place of residence of the individual. So, for example, in Minsk, an individual entrepreneur is registered with the Minsk City Executive Committee (Pushkin Ave. 42). As a rule, by calling the registering authority, you can sign up for state registration for a certain time.
A person registering as an individual entrepreneur, or his representative acting on the basis of a notarized power of attorney, must present the original to the employee of the registering authority identity document (passport, residence permit).
An individual entrepreneur is considered registered on the day of receipt by the registering authority of all the necessary documents, executed properly.
Question 5. How long does it take to open an individual entrepreneur?
The certificate of state registration of an individual entrepreneur is issued by the registering authority no later than the working day following the day of submission of documents for state registration. In fact, your photo is pasted into the finished form with you and assigned a state number - the document is ready and handed over.
The document (notice) on the registration of the individual entrepreneur with the tax inspectorate, statistical authorities, the bodies of the Social Protection Fund, Belgosstrakh can be collected from the registering authority after 5 working days from the date of the entry on the state registration of the individual entrepreneur. We recommend that you call the telephone number of the registering authority and find out if this document is ready.
Question 6. Do I need a seal for an individual entrepreneur?
The legislation does not require registration of a seal for individual entrepreneurs. At the same time, it is difficult to manage without a seal when concluding agreements with counterparties. In addition, without a seal, an individual entrepreneur may have difficulties opening a bank account.
We recommend ordering a seal from our partners: they do it quickly and efficiently, and are also located right next to the executive committee, where the IP opens. In order to order a seal, you will need to provide a certificate of state registration. Delivery across Minsk is possible. When ordering through our website, you do not incur additional costs, and also save time, since the print will already be ready and delivered to you by the time the IP opens.
Question 7. Received a notice of registration, what's next?
It is necessary to contact the tax authority in your place of residence to receive a book of comments and suggestions, and a book for registering inspections and choosing a tax system.
Book of comments and suggestions
The book of comments and suggestions is kept by the individual entrepreneur, as well as in the places where goods are sold, work performed, and services rendered.
The book is issued by the tax authority at the place of setting up the IP on tax accounting on the basis of an application for the issue of a book with a justification for the number of copies and an attachment of a document confirming the payment of the cost of the book (books). The book is registered by an employee of the tax authorities and issued to the individual entrepreneur on the day the specified documents are submitted. The book of comments and suggestions does not need to be stitched.
SP is obliged to issue a book of accounting of checks no later than one month since staging for tax accounting... The check book should be numbered, laced, sealed with the IP signature and seal (if any).
The check book is purchased additionally for each trading place on the market, trading facility and other facility in which an individual entrepreneur performs work, renders services, sells goods (except for vehicles used for transporting passengers and goods on the basis of a license). It is also necessary to issue an order on the appointment of a person responsible for the safety of the check book, for example, yourself.
To obtain the aforementioned books from the tax authority, you will be asked to buy office supplies and subscribe to newspapers for individual entrepreneurs. We recommend that you politely unsubscribe from newspapers..
Question 8. What is the taxation of individual entrepreneurs?
* If your activity falls under the activity listed for the application of the single tax and works with individuals, then it is necessary it is compulsory to file a tax return and pay a single tax no later than the 1st day of the month in which you will carry out activities.
Expand the list of activities subject to the application of the single tax
- retail trade in goods belonging to the following groups of goods:
- food products (except for beer, beer cocktail, alcoholic beverages);
- motor vehicles;
- other non-food products (with the exception of jewelry and other household products made of precious metals and precious stones, specific goods, tobacco products, petroleum products through gas stations, securities, newspapers and magazines, all types of products made of natural fur, furniture, household electric refrigerators and freezers, household washing machines, television receivers of color and black and white images, household personal computers, laptops, their components and assemblies, e-books, tablet computers, mobile phones, spare parts for cars);
- rendering the following services and works:
- catering through public catering facilities (except for the sale of alcoholic beverages, beer, beer cocktails and tobacco products);
- maintenance and repair of cars, motorcycles, scooters and mopeds, restoration of rubber tires and tires; diagnosing vehicles, towing vehicles, providing technical assistance on the way;
- production of furniture by customer orders, including assembly, installation of own-made furniture;
- repair of personal and household items, including the repair of carpets and rugs, except for the repair of garments, knitwear and hats;
- production of clothes (including hats), ready-made knitted clothes for machine and hand knitting, footwear according to the orders of consumers; repair of garments, knitwear and hats, except for the repair of carpets and rugs;
- activities in the field of photography, except for video filming of events; provision of individual services using photo machines equipped with a bill acceptor;
- film and video production, video filming of events;
- services of hairdressing and beauty salons, tattooing, piercing, body painting, permanent make-up;
- activities of taxis, other passenger land transport within the Republic of Belarus, activities of inland water transport;
- activities of road freight transport within the Republic of Belarus; services for the transportation of household items and furniture provided when moving (moving);
- activities of taxis, other passenger land transport outside the Republic of Belarus;
- cleaning and cleaning of living quarters;
- cleaning and cleaning of vehicles;
- general building construction, insulation work, plumbing work, plastering work, joinery and carpentry work, floor coverings and wall cladding, painting and glass work, other construction work requiring special professions, electrical work, other finishing work, roofing work, works to ensure waterproofing;
- services for growing agricultural products, crushing grain; grazing livestock;
- production of products from concrete, plaster, cement; cutting, processing and finishing of decorative and building stone; production of finished metal products according to customer orders, production of duplicate keys in the presence of the customer;
- tutoring (advisory services in individual academic subjects (subjects), academic disciplines (disciplines), educational areas, topics, including assistance in preparing for centralized testing);
- activities of dance floors and halls, children's discos, dance training;
- medical, including dental, practice; other activities for the protection of human health;
- veterinary activities;
- physical comfort activities; activities in the field of physical culture and sports; provision of individual services using massage chairs equipped with a bill acceptor;
- rent of cars, other machinery, equipment and tangible assets;
- rental, rental of other personal and household goods, rental of videotapes and discs with recording;
- replication of recorded media;
- activities in the field of packaging of goods;
- care for adults and children; services performed by domestic workers: washing and ironing of bed linen and other things; walking and caring for pets; purchasing food, preparing food, washing dishes; making payments from the funds of the served person for the use of residential premises and housing and communal services;
- computer programming, consulting services and other related services, activities in the field of information services, repair, maintenance of office machines, computers and peripheral equipment, training to work on a personal computer; activities related to computer and electronic games;
- other activities for the organization of recreation and entertainment, except for the activities of dance floors and halls, children's discos; activities of amusement parks, slot machine halls without a cash prize; activities of circus and theatrical (puppet) troupes; rental of entertainment and sports equipment; riding on boats, horses; organization of children's playrooms;
- copying, document preparation and other specialized office activities; translation and interpretation activities;
- painting, engraving metals, printing signs (drawings on metals); writing paintings, portraits by orders of consumers;
- washing, dry cleaning and dyeing of textiles and fur products;
- services in the field of animal husbandry, except for grazing and veterinary services;
- musical and entertainment service for weddings, anniversaries and other special events; the activities of actors, dancers, musicians, performers of the spoken genre, performing individually; the provision of services by the toastmaster; organizing funerals and providing related services; activities related to birthday greetings, New Years and other holidays, regardless of where they are held;
- impregnation of wood, production of wooden building structures and joinery, including assembly and installation of products of our own production; production of plastic and polyvinyl chloride (PVC) door leaves and frames, windows and window frames, blinds, including assembly and installation of products of our own production;
- activities of designers, graphic designers; execution of work on the design (decoration) of cars, the internal space of capital structures (buildings, structures), premises, and other places;
- activities in the field of architecture, engineering services;
- production of finished textiles, hand-made carpets, except for clothes, by orders of consumers; repair of tarpaulins, tents, awnings, sails;
- provision of places for short-term residence (provision of residential premises, garden houses, summer cottages under two or more contracts concluded in a calendar year, the duration of each of which does not exceed fifteen days);
- haulage, transportation, delivery from abroad (abroad) of motor vehicles;
- provision of services rendered using machines for measuring height, weight; services for the maintenance, care and training of domestic animals, except for farm animals;
- lease (sublease), lease (sublease) of residential premises, garden houses, summer cottages, parking spaces (except for the provision of places for short-term residence).
* If you work with legal entities and individual entrepreneurs, or are engaged in activities that are not eligible for the application of a single tax, then you can use the STS or the general taxation system.
* If you work simultaneously with individuals, legal entities and individual entrepreneurs, while the activity is subject to the application of a single tax, then you are a payer of the single tax and the simplified tax system (or the general taxation system). At the same time, it is necessary to keep separate records of income, depending on who you work with in each specific transaction. For example, we performed a service for an individual - we refer this income to a single tax, while it must already be paid in the current month, if we performed a service for a legal entity and an individual entrepreneur, then we refer this income to the STS (general taxation system) and pay 5% from this revenue for the current quarter.
If you can apply the simplified taxation system, then you must provide the tax office with a notice of the transition to the simplified taxation system ("STS"). We recommend using the sample available on our website.
Currently, there are two types of STS:
- with the payment of tax under the simplified tax system at a rate of 5% of gross proceeds, excluding VAT;
- with payment of tax under the simplified tax system at a rate of 3% of gross receipts, but with payment of VAT (beneficial for export, since VAT is zero).
A note is made on the use of one or another type of simplified tax system in the tax declaration.
If an individual entrepreneur switches to the simplified tax system with VAT payment, such an individual entrepreneur will have the obligation to submit all tax returns in electronic form using special software that must be purchased from the tax authorities. This obligation is provided for VAT payers. In practice, tax authorities often seek to impose filing of returns in electronic form for other categories of individual entrepreneurs, but such requirements have no legal basis.
If the individual entrepreneur does not switch to the simplified tax system, he will be liable for the calculation and payment of personal income tax (general taxation system - 16% of profit).
Do not forget to submit an application for choosing a reporting period for taxation (quarter or month).
After registration, the individual entrepreneur is automatically registered with the Federal Social Welfare Fund. Every year in February, based on the results of the activities of the FSZN, it issues an invoice for the previous year, whether the individual entrepreneur carried out activities or not. The formula for the amount of contributions is as follows - 35% x the minimum wage by region for each month x 12 months. For the first year of existence, the individual entrepreneur pays only for the period starting from the month of registration of the individual entrepreneur.
In the following cases, SP is not payer of contributions to the Social Security Fund:
1) Is in an employment relationship;
2) Is a recipient of a pension;
3) Is a student of a secondary specialized, higher educational institution daytime education;
4) Has the right to childcare allowance for a child under 3 years of age.
Question 9. How to open a current bank account?
To open a current account, you must submit the following documents to the bank:
- an application for opening an account (it is better to specify the application form in a specific bank);
- a copy (without notarization) of the certificate of state registration;
- a card with samples of signatures of officials of an individual entrepreneur who have the right to sign documents for making settlements, and a seal imprint (certification of the authenticity of signatures is carried out by bank employees).
We recommend opening an account with Alfa Bank. The minimum percentage of funds withdrawn from the account (cashing out) among banks is 0,5-1%. A specialist will always be in touch with you who can help with the bill. When ordering through our website, there is no overpayment and you will save time, since a bank specialist will come to you with all the necessary documents, and will also help you set up a client-bank on your computer
Question 10. Do I need to draw up an accounting policy?
When conducting a tax audit, an individual entrepreneur may be required to provide accounting policy. Accounting policy Is a document in which an individual entrepreneur, in the manner prescribed by tax legislation, chooses one of the possible options for action. We recommend using the sample available on our website.
Question 11. Do I always need to open an IP?
If you are engaged in the activities listed below, then it is enough for you to pay a single tax, while remaining an individual without the need to open an individual entrepreneur:
* The list was supplemented in connection with the adoption of the Decree No. 337 dated September 19, 2017
- provision of services for the cultivation of agricultural products;
- provision of services for crushing grain;
- grazing livestock;
- cleaning and cleaning of living quarters;
- care for adults and children;
- services performed by domestic workers: washing and ironing of bed linen and other things; walking and caring for pets; purchasing food, preparing food, washing dishes; making payments from the funds of the served person for the use of residential premises and utilities;
- musical service for weddings, anniversaries and other special events; activities of independent actors, entertainers, musicians; the provision of services by the toastmaster; photography, photo making;
- sale of kittens and puppies on condition of keeping a pet (cat, dog);
- services for the maintenance, care and training of domestic animals, except for farm animals;
- provision of secretarial and translation services;
- provision of services rendered using machines for measuring weight, height;
- repair and alteration of knitwear, fur, garments and hats;
- lease (sublease) of residential premises, except for the provision of places for short-term residence;
- sale of bakery and confectionery products made by these individuals, and finished culinary products at trading places in markets and (or) in other places established by local executive and administrative bodies;
- the provision of residential premises, garden houses, summer cottages for short-term residence belonging to an individual to other individuals;
- carried out by orders of citizens who purchase or use goods (works, services) exclusively for personal, household, family and other needs not related to the implementation of entrepreneurial activities:
- execution of works, provision of services in interior design, graphic design, decoration (decoration) of cars, internal space of capital structures (buildings, structures), premises, other places, as well as modeling of interior decoration items, textiles, furniture, clothes and shoes, objects personal use and household products;
- repair of watches, shoes;
- repair and restoration, including hauling, home furniture from customer materials;
- Furniture assembly;
- tuning of musical instruments;
- sawing and splitting firewood, loading and unloading cargo;
- production of clothes (including hats) and footwear from customer materials;
- plastering, painting, glass works, works on the arrangement of floor coverings and wall cladding, wallpapering of walls, laying (repair) of stoves and fireplaces;
- provision of services for the development of websites, installation (configuration) of computers and software, recovery of computers after a failure, repair, maintenance of computers and peripheral equipment, training to work on a personal computer;
- hairdressing and beauty services, as well as manicure and pedicure services.
12. Do you need a license - you can read here.
How to hire an employee, because an individual entrepreneur can hire 3 people - read here.
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