HOW TO BECOME A CRAFTSMAN
The portal of the farm and handicraft business "Tuteyshaya Gaspadarka" has compiled a memo for everyone, who wishes to become an artisan.
Activities are regulated by the Decree of the President of the Republic of Belarus dated 9 October 2017 g. № 364 "On the implementation of craft activities by individuals"
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.
What is "craft activity"?
Crafts are activities (production and sale of goods, execution of works, provision of services) individuals using manual labor and tools, self-administered, without involving other individuals for labor and (or) civil law contracts and is aimed at meeting the everyday needs of citizens.
Handicraft activity is not entrepreneurial (that is, registration as an individual entrepreneur is not required).
Choosing a type of craft activity
Individuals have the right to carry out the following types of craft activities:
manufacture and repair:
saddlery products;
horse-drawn carts, sledges and children's sledges;
fishing tackle and accessories for fishing;
manufacture and repair of items and their parts for personal (household) wire needs of citizens, twine, synthetic tape, gestures, clays, plant materials of local origin, including wood;
making, installation and repair of structures, equipment and supplies for keeping birds, animals, bees;
blacksmith craft;
manufacture of hand-knitted products;
manufacture of hand-woven products, as well as products, made in patchwork technique;
lace-making, macrame;
making yarn;
production of hand-made embroidery;
weaving beads;
artistic processing and painting of wood, stone, bones, horns, metal, gestures, glass, ceramics, plywood;
manufacture of handmade products (kitchen utensils, toys, interior dolls, decorative panels, caskets, cigarette cases, snuffbox, ashtrays, piggy bank, candlesticks, door handles, details and items of furniture decoration, key fobs, locksmiths, wallets, gloves, gloves, belts, bijouterie, bracelets, hair jewelry, ridges, combs, decorative additions to clothing, figurines, vaz, pots and planters for flowers, lathe shaped products, Easter eggs, souvenirs (including magnetic base), Christmas tree decorations, photo frames, picture frames, decorative slats, covers, phone cases, tablet and glasses, wedding accessories);
manufacture of products from felted wool;
binding of pages, provided by the consumer;
candle making;
making flowers and compositions, including from plant materials of local origin (except for compositions of natural flowers);
manufacture of small glass products, natural and polymer clay, wood, natural resin and their use to create jewelry, decorating clothes;
making a national Belarusian costume (its details) keeping the traditional cut and embroidery;
making greeting cards, photo albums, folders without the use of printing and printing equipment;
production of agricultural and horticultural tools or parts thereof, sharpening and repair of cutlery and tools;
production of art products from paper and papier-mâché;
production of national musical instruments in non-factory conditions;
production of stained-glass windows;
decorating items, provided by the consumer;
production of glazed and unglazed stove tiles, decorative tiles and panel inserts, tiled cornices made of natural clay by hand filling or pouring into plaster molds, pressing, manual mandrel, decorating, glaze;
soap making;
guilloche;
other activities for the creation of objects of creativity, as well as activities, manual labor, excluding activities, non-business, in the implementation of which a single tax is paid from individual entrepreneurs and other individuals.
- note
No other types of craft activities under the legislation of the Republic of Belarus, except for the above, does not exist.
Be sure to do this before, how will you start your craft activity:
- register with the inspectorate of the Ministry of Taxes and Duties at the place of residence, by submitting a written application (that is, at the place of registration, specified in the passport). The tax office will give you a notice of the assignment of the payer's account number (UNP). Simultaneously with the application, a passport or other document is also submitted, proof of identity.
The application form can be downloaded from the link: STATEMENT
- pay a special craft fee in the amount of 2 base values (you need to pay the fee once a calendar year). The details for paying the craft fee can be obtained from the tax office at the place of residence.;
- submit to the tax authority a written notice or notification through the payer's personal account in the prescribed form, indicating the date of commencement of craft activities;
The written notification form can be downloaded from the link: NOTIFICATION
- buy a book of accounting checks (it must be done within 6 months from the date of tax registration). When buying a book, you will need to present your passport. Pages in the book need to be numbered, the book itself - lace up and certify with your signature.
According to the resolution of the Council of Ministers of the Republic of Belarus from 18.03.2010 № 383 individuals, carrying out craft activities, are obliged to draw up and register with the tax authority audit books.
List of shops, in which the audit ledger is sold, can be found on sites:
http://www.nalog.gov.by/ru/otdely-roznichnoy-torgovli/
https://belblanc.by/torgovaya_set/
- On a note
Individuals, who carry out craft activities, has the right to carry out training in craft activities on a gratuitous basis on the basis of an agreement on training in craft activities, in writing.
The term of training in craft activities should not exceed two years.. At the same time, no more than three students can be taught craft activities at the same time..
Raw materials, materials and tools, necessary for learning craft activities, stand out (acquired) at the expense of an individual's own funds, who carries out craft activities, unless otherwise provided by the contract.
Moreover, all, what the student made in the process of teaching craft activities, is the property of an individual, carrying out craft activities, unless otherwise provided by the contract.
What are the ways to sell their manufactured products?
Citizens, carrying out craft activities, have the right to sell the goods made by them:
- at trade places in markets, fairs and (or) in other places established by local executive and administrative bodies
Information on the availability of trading places for the sale of goods by individuals, non-entrepreneurial, can be clarified on the websites of the mountains, district executive committees, or contact directly the department of trade and services of the executive committee at the place, in which you are going to sell your products.
To sell handicraft products at trade places, you need to conclude an agreement on the provision of a trade place in the market with the market administration and pay for a trade place.
- indoors, used for their manufacture;
- with the use of advertising on the global computer network Internet;
By advertising your products with the use of advertising on the global computer network Internet, artisans should take into account the requirements of the Advertising Act and the Consumer Protection Act. You can post information about your handicrafts on social networks. (by creating groups and (or) their pages) on your page and via email.
The law on advertising does not contain restrictions on the place and time of placement (spreading) advertising craft activities. It means, what the artisan has the right to place (distribute) advertising in the media (on TV, radio, in print media (newspapers, magazines), on outdoor advertising, on the Internet and in other, places not prohibited by the Law on Advertising.
Only legal entities or individual entrepreneurs have the right to open an online store., since such activities are related to entrepreneurial.
IMPORTANT!
If you sell your products through advertising in the global computer network Internet you must indicate the following in this advertisement:
– your last name, given name, patronymic;
– Name of product;
– product price;
– conditions of storage and use of goods, if they differ from normal conditions;
– delivery time;
– price and terms of payment for delivery of goods.
- by sending by post (including international);
- delivery to the address indicated by the consumer by any type of transport;
- on the basis of civil law contracts, concluded with legal entities and individual entrepreneurs.
On income from craft activities, you do not need to pay income tax on individuals and a single tax on individual entrepreneurs and other individuals, tk. it is replaced by the payment of a fee for the implementation of craft activities (P. 1 Article. 370 NK).
State financial support for the unemployed
Financial support turns out to be unemployed on the basis of documents submitted by them as a subsidy at the expense of the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus, transferred to local budgets to finance measures to ensure employment of the population.
Unemployed - able-bodied citizen, unemployed and unemployed, which is registered in the labor committee, employment and social protection of the Minsk City Executive Committee, management (department) for work, employment and social protection of urban, district executive committee in order to find a suitable job, looking for a job and ready to start it (Law of the Republic of Belarus "On Employment of the Population of the Republic of Belarus").
IMPORTANT!
The subsidy is allocated before registration as an artisan.
- For what purposes can subsidies be used?
The subsidy provided to the unemployed is used by him for the purchase of equipment, instruments, machines and mechanisms, raw materials, materials, payment for services, as well as for other purposes, related to the organization of activities for the provision of services in the field of craft activities.
- What documents are required to receive a subsidy?
To resolve the issue of granting a subsidy, the unemployed submits to the labor authorities, employment and social protection at the place of registration:
1) grant application;
2) technical and economic, including financial, justification (Business Plan) efficiency of business organization, activities for the provision of services in the field of agroecotourism, craft activities.
Labor bodies, employment and social protection during 14 calendar days from the date of receipt of the application for a subsidy, the received documents are considered and a decision is made to grant (to refuse to provide) unemployed subsidies and within three days send it to the unemployed.
- What is the amount of the subsidy?
The subsidy is provided in the amount of 11-multiple of the living wage budget on average per capita (Further – living wage budget), valid on the date of conclusion by labor authorities, employment and social protection with the unemployed subsidy agreement.
When organizing entrepreneurial activity, activities for the provision of services in the field of agroecotourism, craft activities by the unemployed, registered at the place of residence in small towns and districts with high tension in the labor market, the list of which is determined by the implementation measures (fulfillment) state program to promote employment of the population, as well as in rural areas, the subsidy is provided in the amount 15-multiple of the living wage budget, valid on the date of conclusion by labor authorities, employment and social protection with the unemployed subsidy agreement.
The size of the budget of the subsistence level, on average per capita 273,27 rub. (with 01.05.2021 by 31.07.2021).
