What you need to open a sole proprietorship in Belarus. How to open an IP in Belarus

If the time has come in your life when you desperately want to take action, the desire is worth realizing. Moreover, there are no special barriers for this. To become an individual entrepreneur in Belarus, you will need a simple package of documents and 20 minutes of free time. How much money is needed for registration, what types of activities require a license, what taxes will you have to pay and how to behave if the business does not go? The answers to these questions are in our text.

Also on September 19, 2017, Decree of the President of the Republic of Belarus No. 337 "On regulation of the activities of individuals" was published. It expands the list of economic activities that citizens have the right to engage in without registering as individual entrepreneurs.

If the activity you need is not found in this list, for its systematic implementation you will need to register as an individual entrepreneur or create a legal entity. And here the most interesting begins.

How to apply

There are two most popular ways: bring documents in person or use the Internet.

Registration

- Currently, the procedure for registering an individual entrepreneur is very simple,- comments lawyer Sergei Zikratsky. - It is enough to fill out an application, pay a fee, take a passport and a photo and go to the executive committee. The application form was approved by the Decree of the Ministry of Justice No. 8 of 01/16/2009 and, as a rule, is available on the websites of the executive committees, for example.

It is necessary to open an IP in the executive committee at the place of registration. In the capital, individual entrepreneurs do this in the Registration and Licensing Department of the Minsk City Executive Committee.

Payment of duty

The fee for registering an individual entrepreneur is 0.5 base unit (now it is 11 rubles 50 kopecks). Details for its payment must be specified in the executive committee. For the capital, the current details can be found on the website of the Minsk City Executive Committee.

An important point: according to the Tax Code, the Registration and Licensing Department of the Minsk City Executive Committee or another registering body cannot accept a receipt without the original blue seal of the bank with the signature of its employee. Now the issue of introducing payment of duties through the ERIP is being discussed. However, it is still unclear how quickly it will be resolved.

Possible mistakes

When filling out the required application, you are unlikely to make any fatal mistakes. Basically, these are blots made by carelessness: I forgot to indicate the passport number or something else. If you are not sure, you can go for a consultation, during which experts will chew on how to fill out the forms. To deal with the application, a prepared person will spend a maximum of 10 minutes.

- Filling out the application should not cause any particular difficulties, except, perhaps, for determining the type of activity that is planned to be carried out, Zikratsky notes. - The types of activities are determined in accordance with OKRB 005-2011 “Types of economic activity”. You can familiarize yourself with the classifier and instructions for its use.

Registration certificate

The procedure for registering an individual entrepreneur in the presence of the collected package of documents takes no more than 20 minutes. A proper certificate of state registration in accordance with the law is issued the next day. At the same time, in the registration authority in Minsk, an IP certificate is issued at the time of its registration.

- Thus, the procedure for registering an individual entrepreneur is not at all complicated and takes no more than a few days,- concludes the lawyer.

What to do after registering an IP

When you have a certificate of registration of an individual entrepreneur in your hands, you can make a seal. Although it is optional for IP.

Registration of an individual entrepreneur with the tax authorities, the Social Security Fund, Belgosstrakh, and statistical authorities is not your headache. This will be done by the board. A new-found individual entrepreneur can receive notifications of registration with state bodies five working days after registration. To do this, you will need to look at the same executive committee that registered it. You don't have to pay anything.

- However, you still have to go to the tax office, the lawyer warns. - The legislation requires that each individual entrepreneur keep a book of records of inspections and a book of comments and suggestions. The book of comments and suggestions is sold through the trading network of the Belblankvyd publishing house, which has kiosks in many IMNS. The book of checks can also be bought at the publishing house, but it must be additionally registered with the inspectorate. To do this, you need to enter the completed book in the "One Window" in your IMNS.

To open a bank account, now only an application for opening an account and a copy of the IP registration certificate (without notarization) are required. It is also worth taking your passport and seal with you (if it was made).

When going through the state registration procedure, you yourself have the right to initiate in the application for state registration the sending to the bank of the information necessary for opening a bank account. In this case, when opening a bank account, you no longer need to provide a copy of the IP registration certificate.

Registration in the Commercial Register

This is only necessary for those individual entrepreneurs who plan to trade. If you have such intentions, you must register in the Commercial Register. The procedure is free. The completed application should be submitted to the trade department of the executive committee (district administration) at the place of its registration.

Application forms for registration in the trade register and instructions for filling them out are available on the website of the Ministry of Antimonopoly Regulation and Trade of the Republic of Belarus (MART).

Registration in the Register of Household Services

- When providing household services (for example, hairdressing, shoe repair, service stations), registration in the register of household services is mandatory. It's also free. A complete list of services, the provision of which requires registration in the register, application forms and the procedure for filling it out are available on the MART website, Zikratsky notes.

Cash acceptance

When receiving cash, in the vast majority of cases, "IPs" must use cash registers (KSA). True, there are exceptions. The list of cases when you can do without KSA is established by the Decree of the National Bank and the Council of Ministers of the Republic of Belarus No. 924/16 of 07/06/2011. This resolution and other regulatory documents on cash acceptance are available on the website of the Ministry of Taxes and Duties.

In our country, only those KSA models that are listed in a special register can be used. Companies that specialize in the sale and maintenance of cash equipment will be able to choose the right model, help with its registration with the IMNS, and carry out further maintenance.

Obtaining licenses

If you want to open a pawnshop, provide legal services, or operate a taxi, you need a license. The list of such activities is constantly being reduced. Its full version was established by decree of the President of the Republic of Belarus No. 450 of 09/01/2010.

taxes

The most interesting.

When carrying out certain types of activities (for example, hairdressing services, transportation, cleaning and cleaning of premises, and some others), individual entrepreneurs pay a single tax.

- The types of activities in the implementation of which individual entrepreneurs pay a single tax are established by Article 296 of the Tax Code of the Republic of Belarus. I draw your attention to the fact that the payment of a single tax is the responsibility of an individual entrepreneur, Zikratsky says. - If its type of activity is among those established by Article 296 of the Tax Code and at the same time services are provided to individuals, the individual entrepreneur is obliged to pay a single tax and cannot apply a different taxation system.

If the type of activity does not oblige to pay a single tax, an individual entrepreneur can independently choose a taxation system.

- In this case, an individual entrepreneur has the right to either pay income tax in the amount of 16% exclusively on income (revenue minus documented expenses), or apply a simplified taxation system and pay 5% of all revenue (or 3% of revenue plus VAT). I draw your attention to the fact that the simplified system of taxation of individual entrepreneurs may not apply to all types of activities. There are also revenue limits. These questions are best studied in advance.

To apply the simplified taxation system, you must submit an application to the Tax Inspectorate at the place of your registration.

- This must be done no later than 20 working days from the date of registration. The application form was approved by the Decree of the Ministry of Taxes and Taxes of the Republic of Belarus No. 42 of December 24, 2014. This form, as well as other documents required by entrepreneurs, is on the website of the Ministry of Taxes and Dues of the Republic of Belarus, sums up the lawyer.

What to look out for

There is a decree of the President of the Republic of Belarus No. 40 dated 16.01.2009 “On the social protection fund of the population of the Ministry of Labor and Social Protection”. According to him, a person who has become an entrepreneur, regardless of whether he carries out activities or not, must pay a contribution to the Social Security Fund. If he has a main place of work and the employer pays a contribution for him, there are no questions to the individual entrepreneur. If an individual is an individual entrepreneur and does not work anywhere, the fee must be paid from the moment of registration.

Modeling the situation in case of business failure. When everything is so deplorable, the IP should immediately begin the procedure for terminating activities. Until it is started, the contribution to the Social Security Fund continues to accrue. This occurs before the commencement of the termination procedure. If you have retired, the debt will be collected from your pension contributions.

Being in the process of liquidation (termination of activities), you will not be able to act as the founder of a new enterprise.

If you decide to withdraw from the founders and even properly notified your partners, but they did not make the appropriate changes to the statutory documents, you will still continue to be listed as a founder in the USR database.

Let's imagine that the business did not go. The process of terminating the activities of an IP takes at least two months (from the date of publication of the publication), taking into account the absence of accounts payable.

The procedure is simple: pay for the placement of an announcement about the termination of business activities in the journal "Justice of Belarus" (the cost of the announcement is 9 rubles) and write a corresponding application to the registration authority. Two months from the date of publication of the publication is the time during which creditors can file a claim.

- In accordance with the changes in the regulation on the procedure for the liquidation of business entities, which will come into force in September 2017, the executive committee itself will notify the "Justice of Belarus" about the start of the liquidation procedure, Zikratsky says. - Therefore, the entrepreneur will have less worries and expenses at the stage of termination of activities.

26.02.2020

There are more than 240 thousand individual entrepreneurs (IEs) in the Republic of Belarus. Of these, almost 90,000 are in the retail business, about 30,000 more provide transport, courier and other support services, about the same number of individual entrepreneurs are specialists in various fields, and another 19,000 builders. For the client, this fact is practically not important, but those who are just entering the business most often start with the registration of an individual entrepreneur, so it’s worth sorting out the issue.

Legislative bases of individual entrepreneurship

Entrepreneurial activity is an independent action of an individual aimed at systematic profit. Entrepreneurship can be production, trade, and services. What one person does as an employee, another can do as a sole trader. The only difference is economic independence:

  • the employee has a leader, but the entrepreneur does not;
  • the employee does not have rights to the product (service) produced, but the entrepreneur does;
  • an employee can count on being paid for his work, and the entrepreneur must still sell his product or service;
  • however, the entrepreneur is free to set a price for the product of his labor.

In our country, the activity of an individual entrepreneur is determined by a mass of regulations, some of which regulate the position of an individual entrepreneur, others relate to many forms of management.

However, unlike organizations, an individual entrepreneur remains an individual. For this reason:

  • The SP cannot have a governing body, but is fully responsible for its actions.
  • IP does not have a division of property into personal and commercial. Therefore, he has to answer for obligations with all his property;
  • An individual entrepreneur cannot take a name for himself, but acts under his own name. More precisely, a store or workshop owned by an individual entrepreneur may have its own name, but the individual entrepreneur is obliged to conclude contracts on his own behalf.
  • Individual entrepreneurs do not need a legal address, but indicate the address of registration (registration).

Who cannot be an individual entrepreneur in Belarus?

An individual entrepreneur can only be a fully capable person who has the right to own and dispose of property, enter into contractual relations, etc.

A person, for some reason, limited in rights, will not be able to open an IP

It is not necessary to be a citizen of the Republic of Belarus to register an individual entrepreneur, but it is necessary to have a residence permit and be registered at some address.

Individual entrepreneurs will not be opened without registration, citizenship or residence permit.

The following will not be registered as an individual entrepreneur:

  • one who has not yet extinguished a criminal record under economic articles;
  • the one who did not comply with the court decision on recovery (did not give away property, did not pay fines, etc.);
  • the one who was the head or owner of the enterprise that is in the process of bankruptcy or liquidation, as well as within 3 years after the end of these processes;
  • former IP who did not pay off the budget.

Who does not need to register an IP?

There are types of entrepreneurial activities that you can engage in without opening an IP. For example:

  • agricultural services (shepherd, specialist, worker, etc.);
  • tutoring and consulting in the field of education;
  • cleaning and housework, babysitting services;
  • organization of holidays;
  • sale of kittens, puppies from own animals;
  • training and work with non-agricultural animals and birds;
  • sale of seeds, seedlings, flowers, paintings, sculptures, crafts;
  • translation services and secretarial work (photocopy, typesetting, forwarding, etc.);
  • clothing repair, etc.;
  • measurement of height and weight.

For such activities, you also need to pay taxes, but the status of an individual entrepreneur is not required.

However, there is one important difference between entrepreneurs and artisans, as well as other individuals doing business without registering as an individual entrepreneur:

  • The individual entrepreneur has the right to hire 3 employees (unlike in previous years, not necessarily relatives);
  • artisans and other individuals without the status of individual entrepreneurs do not have the right to hire workers.

How to register an IP?

To register an IP, you need to perform a few simple operations in a certain sequence:

  1. Contact the executive authority at the place of residence. This will be the district executive committee.
  2. Get a questionnaire of the established form from the executive committee and fill it out - answer the questions posed.
  3. Pay the state fee.
  4. Submit the completed application form, receipt of payment and a color photograph for evidence to the employees of the executive committee.

This completes the mandatory procedures. Within 5 days, the executive committee will issue a certificate of registration of such a sample to an individual entrepreneur:

Now entrepreneurs do not need to register themselves with the tax office, the Social Security Fund and statistical authorities. This happens automatically according to the information provided by the executive committee.

To broaden our horizons, we will talk about another way to open an IP, namely online registration.

This option for opening an IP requires not only access to the Internet, but also pre-registration on the egr.gov.by portal and obtaining an electronic signature. Those who have done all this can:

  1. Log in to the egr.gov.by portal under your own name.
  2. Select the registration section of a legal entity or individual entrepreneur:
  • Fill out the form.
  • Send a color photo in jpg format, no larger than 1024x768 pixels. and not heavier than 100 KB.
  • Notify the service bank of the future IP.

Within a day after registration, an individual entrepreneur will receive a Certificate in electronic form. You can get a paper version of the Certificate at the executive committee, for this you need a paper color photo 3 by 4.

You do not need to pay for the registration of an individual entrepreneur through the public services portal, but an electronic signature will cost 48 rubles.

What else is needed to get started?

A novice entrepreneur still needs to choose a form of taxation and receive a book of checks, a book of comments and suggestions from the tax office at the place of registration. But if the issue with books is solved relatively simply and inexpensively, then the choice of tax form deserves a separate and thorough study.

Documents for registration of IP in Belarus

To register an individual entrepreneur in the Republic of Belarus, you only need:

  • passport of a citizen of the Republic of Belarus or a residence permit in the Republic;
  • when registering through an authorized person - a power of attorney to perform such actions;
  • an application on the form of the established form (issued by the executive committee or downloaded from the website of one of the government agencies);
  • color photo 3 by 4;
  • registration payment receipt;
  • file for listed papers.

Information about future activities or a business plan for an individual entrepreneur in Belarus is not required. The application form for opening an IP can be found in the executive committee or found on the Internet ..

How much does it cost to open an IP in Belarus?

Fee for registration of an individual entrepreneur 0.5 base unit. At the moment it is equal to 27 rubles. Those. 27/2 = 13.5 rubles

The law defines a list of persons for whom IP registration is free. This is:

  • non-working students and full-time students of higher and secondary educational institutions, during the period of study and within a year after graduation;
  • those who submit documents for registration in electronic form through the portal egr.gov.by;
  • unemployed in the direction of employment centers.

Where to open a current account for an individual entrepreneur?

An individual entrepreneur can open a current account in any bank engaged in cash settlement services (RKO). Not all entrepreneurs are required to have a bank account, and not all use the services of banks in the course of their work. But opening an account for an individual entrepreneur is still useful. If only because the volume of bank card payments is growing, and for non-cash transactions you need a bank account. It is easier to get a loan for an individual entrepreneur in the bank where an account of this individual entrepreneur is already opened.

But if there is no need, then you can not open a bank account. How can you not install a cash register for those individual entrepreneurs who do not work with cash.

What does the law say?

  • Tax Code of the Republic of Belarus. Article 19. Individual entrepreneurs
  • Code of the Republic of Belarus on Administrative Offenses. Article 12.7. Illegal business activity
  • Extract from the Civil Code, article 26

Popular questions

How much is the tax for an individual entrepreneur in Belarus in 2019-20?

Taxation of individual entrepreneurs in the Republic of Belarus is based on principles common to all forms of business. But there are some, concerning only IP, features:

  • income tax is not 13% as for individuals, but 16%;
  • it is possible to pay a single tax determined by local authorities.

The payment of a single tax exempts from other taxes. But a single tax is not allowed for all types of activities.

Where is IP registered?

In the executive committees at the place of residence. It will not be possible to open an individual entrepreneur in Minsk without a capital residence permit, and Minsk residents will not be able to open an individual entrepreneur in another city.

Where to open cash register for individual entrepreneurs?

In any bank where there is a service for opening current accounts and cash transactions.

How much does it cost to open a sole proprietorship?

0.5 base unit, now - 13.5 rubles.

Who does not need or is not required to register an IP?

There is a list of types of business activities for which registration as an individual entrepreneur is not required, for example, tutoring, some repairs, etc.

Is it possible to become an individual entrepreneur if you are not yet 18 years old?

An individual entrepreneur must have full legal capacity, which comes at the time of adulthood, i.e. At 18 years old. However, in Belarus, the emancipation procedure is provided and applied, i.e. early recognition of full legal capacity. One of the reasons for emancipation, according to Art. 26 of the Civil Code, it can become just doing business. In this case, to register an individual entrepreneur, you will first need the consent of the parents for emancipation, then recognition of full legal capacity in the executive committee, and then registration of the individual entrepreneur in the usual manner.

findings

Individual entrepreneurship is one of the convenient forms of registration of a new small business. Individual entrepreneurs are spared from many formalities and expenses.

However, one should not think that individual entrepreneurs may not be subject to laws and regulations binding on legal entities. In most cases, the requirements do not depend on the registration form.

IP does not save on taxes. For example, a single tax with a small turnover will be harder than full-fledged accounting.

IP property is not divided into personal and commercial. An individual entrepreneur, unlike a director, cannot quit, but will answer for obligations to everyone up to personal belongings.

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

If the time has come in your life when you desperately want to take action, the desire is worth realizing. Moreover, there are no special barriers for this. To become an individual entrepreneur in Belarus, you will need a simple package of documents and 20 minutes of free time. How much money is needed for registration, what types of activities require a license, what taxes will you have to pay and how to behave if the business does not go? The answers to these questions are in our text.

Also on September 19, 2017, Decree of the President of the Republic of Belarus No. 337 "On regulation of the activities of individuals" was published. It expands the list of economic activities that citizens have the right to engage in without registering as individual entrepreneurs.

If the activity you need is not found in this list, for its systematic implementation you will need to register as an individual entrepreneur or create a legal entity. And here the most interesting begins.

How to apply

There are two most popular ways: bring documents in person or use the Internet.

Registration

- Currently, the procedure for registering an individual entrepreneur is very simple,- comments lawyer Sergei Zikratsky. - It is enough to fill out an application, pay a fee, take a passport and a photo and go to the executive committee. The application form was approved by the Decree of the Ministry of Justice No. 8 of 01/16/2009 and, as a rule, is available on the websites of the executive committees, for example.

It is necessary to open an IP in the executive committee at the place of registration. In the capital, individual entrepreneurs do this in the Registration and Licensing Department of the Minsk City Executive Committee.

Payment of duty

The fee for registering an individual entrepreneur is 0.5 base unit (now it is 11 rubles 50 kopecks). Details for its payment must be specified in the executive committee. For the capital, the current details can be found on the website of the Minsk City Executive Committee.

An important point: according to the Tax Code, the Registration and Licensing Department of the Minsk City Executive Committee or another registering body cannot accept a receipt without the original blue seal of the bank with the signature of its employee. Now the issue of introducing payment of duties through the ERIP is being discussed. However, it is still unclear how quickly it will be resolved.

Possible mistakes

When filling out the required application, you are unlikely to make any fatal mistakes. Basically, these are blots made by carelessness: I forgot to indicate the passport number or something else. If you are not sure, you can go for a consultation, during which experts will chew on how to fill out the forms. To deal with the application, a prepared person will spend a maximum of 10 minutes.

- Filling out the application should not cause any particular difficulties, except, perhaps, for determining the type of activity that is planned to be carried out, Zikratsky notes. - The types of activities are determined in accordance with OKRB 005-2011 “Types of economic activity”. You can familiarize yourself with the classifier and instructions for its use.

Registration certificate

The procedure for registering an individual entrepreneur in the presence of the collected package of documents takes no more than 20 minutes. A proper certificate of state registration in accordance with the law is issued the next day. At the same time, in the registration authority in Minsk, an IP certificate is issued at the time of its registration.

- Thus, the procedure for registering an individual entrepreneur is not at all complicated and takes no more than a few days,- concludes the lawyer.

What to do after registering an IP

When you have a certificate of registration of an individual entrepreneur in your hands, you can make a seal. Although it is optional for IP.

Registration of an individual entrepreneur with the tax authorities, the Social Security Fund, Belgosstrakh, and statistical authorities is not your headache. This will be done by the board. A new-found individual entrepreneur can receive notifications of registration with state bodies five working days after registration. To do this, you will need to look at the same executive committee that registered it. You don't have to pay anything.

- However, you still have to go to the tax office, the lawyer warns. - The legislation requires that each individual entrepreneur keep a book of records of inspections and a book of comments and suggestions. The book of comments and suggestions is sold through the trading network of the Belblankvyd publishing house, which has kiosks in many IMNS. The book of checks can also be bought at the publishing house, but it must be additionally registered with the inspectorate. To do this, you need to enter the completed book in the "One Window" in your IMNS.

To open a bank account, now only an application for opening an account and a copy of the IP registration certificate (without notarization) are required. It is also worth taking your passport and seal with you (if it was made).

When going through the state registration procedure, you yourself have the right to initiate in the application for state registration the sending to the bank of the information necessary for opening a bank account. In this case, when opening a bank account, you no longer need to provide a copy of the IP registration certificate.

Registration in the Commercial Register

This is only necessary for those individual entrepreneurs who plan to trade. If you have such intentions, you must register in the Commercial Register. The procedure is free. The completed application should be submitted to the trade department of the executive committee (district administration) at the place of its registration.

Application forms for registration in the trade register and instructions for filling them out are available on the website of the Ministry of Antimonopoly Regulation and Trade of the Republic of Belarus (MART).

Registration in the Register of Household Services

- When providing household services (for example, hairdressing, shoe repair, service stations), registration in the register of household services is mandatory. It's also free. A complete list of services, the provision of which requires registration in the register, application forms and the procedure for filling it out are available on the MART website, Zikratsky notes.

Cash acceptance

When receiving cash, in the vast majority of cases, "IPs" must use cash registers (KSA). True, there are exceptions. The list of cases when you can do without KSA is established by the Decree of the National Bank and the Council of Ministers of the Republic of Belarus No. 924/16 of 07/06/2011. This resolution and other regulatory documents on cash acceptance are available on the website of the Ministry of Taxes and Duties.

In our country, only those KSA models that are listed in a special register can be used. Companies that specialize in the sale and maintenance of cash equipment will be able to choose the right model, help with its registration with the IMNS, and carry out further maintenance.

Obtaining licenses

If you want to open a pawnshop, provide legal services, or operate a taxi, you need a license. The list of such activities is constantly being reduced. Its full version was established by decree of the President of the Republic of Belarus No. 450 of 09/01/2010.

taxes

The most interesting.

When carrying out certain types of activities (for example, hairdressing services, transportation, cleaning and cleaning of premises, and some others), individual entrepreneurs pay a single tax.

- The types of activities in the implementation of which individual entrepreneurs pay a single tax are established by Article 296 of the Tax Code of the Republic of Belarus. I draw your attention to the fact that the payment of a single tax is the responsibility of an individual entrepreneur, Zikratsky says. - If its type of activity is among those established by Article 296 of the Tax Code and at the same time services are provided to individuals, the individual entrepreneur is obliged to pay a single tax and cannot apply a different taxation system.

If the type of activity does not oblige to pay a single tax, an individual entrepreneur can independently choose a taxation system.

- In this case, an individual entrepreneur has the right to either pay income tax in the amount of 16% exclusively on income (revenue minus documented expenses), or apply a simplified taxation system and pay 5% of all revenue (or 3% of revenue plus VAT). I draw your attention to the fact that the simplified system of taxation of individual entrepreneurs may not apply to all types of activities. There are also revenue limits. These questions are best studied in advance.

To apply the simplified taxation system, you must submit an application to the Tax Inspectorate at the place of your registration.

- This must be done no later than 20 working days from the date of registration. The application form was approved by the Decree of the Ministry of Taxes and Taxes of the Republic of Belarus No. 42 of December 24, 2014. This form, as well as other documents required by entrepreneurs, is on the website of the Ministry of Taxes and Dues of the Republic of Belarus, sums up the lawyer.

What to look out for

There is a decree of the President of the Republic of Belarus No. 40 dated 16.01.2009 “On the social protection fund of the population of the Ministry of Labor and Social Protection”. According to him, a person who has become an entrepreneur, regardless of whether he carries out activities or not, must pay a contribution to the Social Security Fund. If he has a main place of work and the employer pays a contribution for him, there are no questions to the individual entrepreneur. If an individual is an individual entrepreneur and does not work anywhere, the fee must be paid from the moment of registration.

Modeling the situation in case of business failure. When everything is so deplorable, the IP should immediately begin the procedure for terminating activities. Until it is started, the contribution to the Social Security Fund continues to accrue. This occurs before the commencement of the termination procedure. If you have retired, the debt will be collected from your pension contributions.

Being in the process of liquidation (termination of activities), you will not be able to act as the founder of a new enterprise.

If you decide to withdraw from the founders and even properly notified your partners, but they did not make the appropriate changes to the statutory documents, you will still continue to be listed as a founder in the USR database.

Let's imagine that the business did not go. The process of terminating the activities of an IP takes at least two months (from the date of publication of the publication), taking into account the absence of accounts payable.

The procedure is simple: pay for the placement of an announcement about the termination of business activities in the journal "Justice of Belarus" (the cost of the announcement is 9 rubles) and write a corresponding application to the registration authority. Two months from the date of publication of the publication is the time during which creditors can file a claim.

- In accordance with the changes in the regulation on the procedure for the liquidation of business entities, which will come into force in September 2017, the executive committee itself will notify the "Justice of Belarus" about the start of the liquidation procedure, Zikratsky says. - Therefore, the entrepreneur will have less worries and expenses at the stage of termination of activities.

First and very important, the registration procedure begins with your desire to register yourself as an individual entrepreneur. Then you need to decide on the type of activity that you will be engaged in. The choice is only yours, there is already a personal preference, what you are drawn to or where you want to express yourself.

To register yourself as an individual entrepreneur, you just need to look at which district your house belongs to and go to the registration authority of your district (usually the administration). For example, you live on 33 Nalibokskaya Street, which belongs to the Frunzensky District, which means you need to go to the administration of the Frunzensky District.

And now to the main thing: you can register yourself as an individual entrepreneur two ways:

  1. Personal appeal to the registration authority (come directly to the authority itself).
  2. Online registration

And now about each of the two methods in more detail.

The procedure for registration through a personal appeal to the registration authority


Congratulations! You are registered as an individual entrepreneur and can carry out your activities.

Online registration of IP

Registration using the web portal is actually simple, but has its own characteristics, which we will discuss later. First of all, you will need to be authorized on this portal (“egr.gov.by”). To do this, it is not enough to register an account, as you are used to doing on many sites. Here you also need an electronic digital signature key (hereinafter referred to as EDS), which can be purchased at the Republican Unitary Enterprise "Information and Publishing Center for Taxes and Duties" and at the Republican Unitary Enterprise "National Center for Electronic Services". The price list is on the website of these organizations, which are described above. The cost of such a key for a period of 1 year for an individual is 48,60 (including VAT) rubles

Important point!

Persons registering individual entrepreneurs or legal entities are exempted from paying the state fee. Person through this portal ("egr. gov. by”) by means of an EDS key (p.p. 8.2. paragraph 8 of Art. 257 of the Tax Code of the Republic of Belarus)

Online registration procedure


Requirements:

  1. colored photo
  2. file format .jpg
  3. size should not exceed 100 kilobyte
  4. file resolution no more 1024x768 pixels

After you have registered as an individual entrepreneur, on the same day, the authority will electronically send you a certificate of state registration of an individual entrepreneur. If you want a “paper” type of certificate, then you need to come to this authority and provide a 3x4 color photograph similar to the one you sent electronically. Further, as in the case of a regular personal appeal, within five working days the registration authority will send a notice of your registration with state bodies.

Outcome:

Registering an individual entrepreneur is currently simple and extremely simple, the main thing is to have a desire and a good mood. In our case, electronic registration will be better because you can do everything without leaving your home or if you are not in the city at all, and you need to register yourself as an individual entrepreneur. This is really convenient, but provided that you have an EDS key, which you must purchase in advance and its cost is for individuals 48,60 (including VAT) rubles for a period of 1 year, otherwise it will not work. Therefore, it will be easier "the old fashioned way" as many do. You came to the registration authority, filled out an application by hand, gave photographs, paid a fee, opened a bank account and that’s all - you are issued a registration certificate on the same day, and within five working days you receive a notice of your registration in tax and other authorities of the Republic of Belarus.

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 the age of 18 who has citizenship or a residence permit in Belarus can become an individual entrepreneur. Minors over 16 years of age 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, the need for special permits, etc., should be clarified. Here, the most important is:

  1. 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.

  1. 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 system of taxation and accounting for individual entrepreneurs?

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: based on 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.

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