29 December 2020 g. adopted the law The Republic of Belarus № 72-WITH “About change Tax Code of the Republic of Belarus”, whereby with 1 January 2021 g. a number of changes have been made to the Tax Code of the Republic of Belarus (further NK-2021), including when carrying out activities in the field of agroecotourism.

So, tax rate increased for agroecotourism services up to two basic values in a calendar year (P. 2 Article. 375 NK-2021). The base amount is determined on the date of payment of the fee.

Wherein, payers, paid the fee for agro-ecotourism services for full 2021 year in time according to paragraph. 2 P. 1 Article. 377 NK-2020 (no later than the 28th day of the last month of the current calendar year – to 28 December 2020 г.), are required to pay collection before bid, established by. 2 Article. 375 NK-2021, not later 31.03.2021 (h. 2 P. 6 Article. 2 Law No. 72-C).

Same the procedure for determining the proceeds of an agricultural organization has been clarified for the purpose of paying fees for agroecotourism services. It includes proceeds from sales:

– agricultural products, produced by this organization;

– products, made by this organization from agricultural products produced by it (processed products).

Besides, definitely, what is recognized produced organization agricultural products for the purpose of determining revenue (Article. 373 NK-2021).

WITH 01.01.2021 inthe procedure for determining the amount of additional payment of the fee has been clarified for agroecotourism services by an individual payer and conditions, at which it is performed. In particular, The Inspectorate of the Ministry of Taxes and Tax Collection may require clarification of the sources, at the expense of which the property was acquired or other expenses were incurred. In this case, the surcharge is made in the amount of 10% from the amount of excess income, received from the provision of services in the field of agroecotourism, over 100x collection size, paid for tax periods, in which such income was received (P. 2 Article. 377 NK-2021).