HOW TO OPEN AN AGRO-GARDEN
The portal of the farm and handicraft business "Tuteyshaya Gaspadarka" has compiled a memo for everyone, who wants to open an agricultural estate.
Activities are regulated by the Decree of the President of the Republic of Belarus dated 9 October 2017 g. № 365 "On the development of agroecotourism".
Link to article (in Onliner.by) : To whom with 01.07.23 you will have to pay tax on professional income? And what are the options?? Craftsmen and owners of agricultural estates in some cases become payers of professional income tax.
Link to article (in the newspaper Pristalichye) : Who is responsible for the work of agricultural estates in the Minsk region
What is an agriturismo?
Agroecological homestead - House (residential buildings), including with the (with them) guest houses, belonging (owned by) on the right of ownership to the subject of agroecotourism – agricultural organization, to the subject of agroecotourism – natural person and (or) member (members) his family, comfortable (comfortable) in relation to the conditions of the corresponding settlement and located (located) on land plots in rural areas, small urban settlements in one locality or in different settlements, if such areas are adjacent to each other.
Who has the right to carry out activities for the provision of services in the field of agroecotourism?
Activities for the provision of services in the field of agroecotourism has the right to carry out:
- individuals, permanent residents of a single-family or block-type residential building, including an apartment in a blocked residential building (Further, unless otherwise specified, – House), in the countryside, small urban settlements, producing agricultural products on land plots, provided for construction and (or) maintenance of a residential building, or leading personal subsidiary farming on land plots, provided for these purposes;
- agricultural organizations.
- note
Individuals do not need special registration as an individual entrepreneur.
Subject of agroecotourism (owner of an agricultural estate) has the right to carry out activities for the provision of services in the field of agroecotourism in the territory two agricultural estates.
Agroeco farm owners has the right to erect on land, provided to them in accordance with the established procedure for construction and (or) maintenance of a residential building, guest houses for temporary stay of agroecotourists, which are accessories of a residential building.
Agroecotourism subjects can carry out activities for the provision of services in the field of agroecotourism subject to the aggregate following conditions:
– availability of free living rooms in the agroecological estate to accommodate agroecotourists;
– carrying out production activities and (or) processing of agricultural products;
– the availability of opportunities to familiarize agro-ecotourists with natural and architectural objects, national cultural traditions of the respective area.
Who can work at the farm (only family members or other persons can be involved)?
For the implementation of activities for the provision of services in the field of agroecotourism, subjects of agroecotourism has the right to attract individuals under employment contracts and (or) civil contracts, that is, optional, to be family members.
- On a note
Family members of an individual - parents (adoptive parents), children (including adopted, adopted), siblings, grandfather, grandma, grandchildren, great grandfather, great-grandmother, great-grandchildren, spouse (spouse), spouse's family members (spouses), including the deceased (deceased), guardian, guardian and ward.
What activities can be carried out within the agriturismo?
You can offer the visitors of the agroeco-estates following services:
– provision of living rooms in an agroeco-estate for accommodation of agroecotourists;
- note
Total number of living rooms in the agroecological estate for accommodation of agroecotourists cannot exceed ten.
– providing agroecotourists with food (usually, using products of our own production);
– familiarization of agro-ecotourists with natural, agricultural and architectural objects, folk traditions of the respective area, holding mass sports, health and fitness and cultural activities;
– producing a presentation, anniversaries, banquets;
– provision of bath services, saunas and showers;
– riding animals, except for the wild, and horse-drawn transport;
– provision of equipment for sports and recreation;
– transport services for agro-ecotourists.
- IMPORTANT!
No other services, except for the above, it is impossible to provide visitors to the agricultural estate.
Between the owner of an agroecological estate and agroecotourists or tour operators contracts are concluded in writing for the provision of services in the field of agroecotourism with a list of the types of services provided. Prisoners contracts are kept for at least three years after tax authorities have carried out an audit of compliance with tax laws.
- note
A model agreement for the provision of services in the field of agroecotourism is approved by the Council of Ministers of the Republic of Belarus.
The model contract can be downloaded: THE FORM 1 THE FORM 2 ATTACHMENT
Be sure to do this before, how your agro-eco-homestead will open its doors to the first tourists:
1) register with the tax authority at the place of residence;
In a relationship each of your agroeco-estates:
2) pay the fee for the implementation of activities to provide services in the field of agroecotourism in the amount 2 base values per year to the budget (an individual pays a fee to the budget of the district executive committee at the location of the agricultural estate);
When paying the fee for the implementation of activities for the provision of services in the field of agroecotourism, an individual needs to know his payer account number (UNP). Find out your billing number (UNP) can be done in one of the following ways:
– enter your identification number or your full name and document number, identity, by clicking on the link http://www.portal.nalog.gov.by/findPerson/;
– clarify the UNP with the tax authority at the place of residence of an individual.
Deadline for payment of the fee:
Payment of the fee for the implementation of activities for the provision of services in the field of agroecotourism is made:
for the full subsequent calendar year – no later than the 28th day of the last month of the current calendar year;
in other cases – before the start of activities for the provision of services in the field of agroecotourism.
3) send written notice in form, established by the Ministry of Sports and Tourism of the Republic of Belarus by decree of 23.11.2017 № 30 (an individual sends a notification to the district executive committee at the location of the agricultural estate). The notification form can be downloaded from the link: http://nalog.gov.by/ru/do-nachala-deyatelnosti-v-sfere-agroehkoturizma-neobhodimo/
- On a note
Date, which you indicated in the written notice, is considered the beginning of the implementation of activities for the provision of services in the field of agroecotourism.
So, You paid the fee, sent written notice, prepared draft contracts for the provision of services, what else do you need as an owner of an agricultural estate?
- annually up to 10 January of the year, following the reporting, provide information on the conclusion (inclusions, absence) agreements for the provision of services in the field of agroecotourism in the reporting year in the prescribed form, established by the Ministry of Taxes and Duties.
Individuals send such information to any tax authority, regardless of the location of the agro-ecological farmstead..
OJSC "Belagroprombank" provides loans for agroecotourism entities – individuals.
Loan terms by reference:
https://www.belapb.by/rus/malomu-i-srednemu-biznesu/agroekoturizm/
https://www.belapb.by/malomu-i-srednemu-biznesu/agroekoturizm/fizicheskim-licam/
