ON THE CARRIAGE OF CRAFT ACTIVITIES BY INDIVIDUALS.

ON THE CARRIAGE OF CRAFT ACTIVITIES BY INDIVIDUALS

 

Decree N 328 from 21 August 2024 g.

 

The material was published on the official website

President of the Republic of Belarus

https://president.gov.by

President of Belarus Alexander Lukashenko 21 August signed Decree N 328 “On the implementation of craft activities by individuals”.

The document approved the Regulations on the implementation of craft activities by individuals. The Council of Ministers has been entrusted with up to 1 September determine the list of types of craft activities. WITH 1 October, registration of individuals as artisans will be carried out in accordance with this list.

To this list, in particular, plans to include blacksmithing, artistic processing and painting of wood products, stone, ceramics, making yarn, as well as certain traditional national types of crafts.

At the same time, in order to revive unique crafts, local authorities are vested with the right to determine additional types of such activities on their territory.

Depending on the taxation regime, the implementation of craft activities will be possible upon payment of a tax on professional income or a craft tax.

The grounds for local authorities to make a decision on the payment of a craft tax by an individual include the status of a folk craftsman., membership in the Belarusian Union of Folk Art Masters, work as a master of folk crafts (crafts), receiving an old-age or long-service pension, disability group I or II, living in a sparsely populated area (to 50 human).

The decree also defines the procedure for starting craft activities. This will require receiving a notification through the mobile application. “Professional Income Tax” when paying such a tax or an administrative decision of local authorities when paying a craft tax.

The document introduced a ban on the use of industrial machines and equipment in craft activities. At the same time, artisans are given the opportunity to sell their products on rented space in retail and other facilities, shopping centers, on the Internet, as well as through legal entities and individual entrepreneurs under civil law contracts.

The innovations of the decree are aimed at a comprehensive settlement of procedural issues in the implementation of handicraft activities and will contribute to the development of handicrafts based on national traditions and the transfer of the cultural heritage of Belarus to subsequent generations.

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