Edict of the President of the Republic of Belarus
No 285 of June
[Amended as of October 31, 2019]
On Some Measures for Regulation of Entrepreneurial Activities
With a view to improving regulation of entrepreneurial activities, procedure for collection of value-added tax on the goods when imported by individual entrepreneurs from the member states of the Eurasian Economic Union, I hereby decree:
2. To conduct entrepreneurial activity as an individual entrepreneur, a citizen is entitled to engage no more than three natural persons under labour and/or civil-law contracts.
Entrepreneurial activities violating the conditions for its carrying out specified in parts one and two of this clause are forbidden.
21. Legal persons and individual entrepreneurs providing individual entrepreneurs with trading objects, trading places within trading objects, including in the markets, are obliged to submit, upon a written order of officials of tax bodies, data on providing of such trading objects and trading places within time-limits set in the order.
3. To establish that:
individual entrepreneurs shall pay in a fixed sum the value-added tax on the goods imported to the territory of the Republic of Belarus from the territory of the states -- members of the Customs Union retail trading of which is subject to the single tax under the Tax Code of the Republic of Belarus; if there are no documents for the goods (contracts under which the goods are imported from the territory of the states -- members of the Customs Union to the Republic of Belarus), transport (shipping) documents confirming the movement of the goods from the territory of the states -- members of the Customs Union to the territory of the Republic of Belarus, invoices issued by taxpayers of the states -- members of the Customs Union);
for goods imported by individual entrepreneurs from the territory of the states -- members of the Customs Union to the territory of the Republic of Belarus, which are not intended for retail trading, as well as for the goods for which the documents listed in indent 2 of this clause are available, the value-added tax shall be paid in accordance with the procedure established by the legislation;
the value-added tax in a fixed sum shall be calculated as the twofold sum of the single tax to be paid without account of the multiplying factor of 2 set forth in the Tax Code of the Republic of Belarus for retail trade of goods referred to the kinds of goods specified in sub-clause 1.1 of clause 1 of Article 296 of the Tax Code of the Republic of Belarus, in the event of absence of documents confirming their purchase (receipt);
the value-added tax in a fixed sum shall be paid for each trading object, trading place in the market, and also for retail trade using the global computer network Internet through Internet-shops when goods imported from the states -- members of the Customs Union are being sold if the documents mentioned in indent 2 of this clause are not available, irrespective of the percentage of the goods in the range of goods being traded;
the value-added tax in a fixed sum shall be paid under the procedure and within the time limits, established for the single tax in accordance with Chapter 35 of the Tax Code of the Republic of Belarus;
the calculated amount of the fixed value-added tax shall be represented as a separate item in the single tax declaration (calculation);
the fixed value-added tax shall be decreased in proportion to the sum of single tax to be returned (set-off) in compliance with the Tax Code of the Republic of Belarus.
8. The Council of Ministers of the
shall determine the types of goods belonging to the product groups listed in sub-clause 1.2 of clause 1 of Article 337 of the Tax Code of the Republic of Belarus;
or, on its instructions, respective republic bodies of state administration shall make comments on application of this Edict in relation to specific products (works, services), trading, service and other objects, trading places, including those in the markets, to the appropriate republican bodies of state administration;
shall, within a six-month period, ensure bringing the acts of legislation in compliance with this Edict and take other measures for its implementation.
9. Regional and the Minsk City Councils of Deputies, regional executive committees and the Minsk City Executive Committee shall, within one-month period, bring their normative legal acts in compliance with this Edict.
10. [Not given]
11. [Not given]
12. This Edict enters into force from August 1, 2005 with the exception of clauses 8, 9, indent 2 of sub-clause 10.1 of clause 10 and this Clause, which enter into force on the date of signing of this Edict, as well as sub-clause 10.2 of clause 10 of this Edict and clause 26 of the Regulations which enter into force on November 1, 2005.
* unofficial translation *