What taxes pay llc in Belarus. What is better - "Simplified" or General Taxation System? We deal with a lawyer which best tax regimes in Belarus
So, you opened the IP, registered LLC or pack and now you can safely work. The question arises from the tax. What taxes and how best to pay and what will happen in case of an error? Together with BelarusBank and lawyers we deal with the nuances.
It is worth saying that there is practically no global difference in approaches to taxation for individual entrepreneurs and legal entities. In most cases, only several tax systems are applied in Belarus: simplified (two options) and total.
What is the general tax system and when it applies?
With a general tax system, you will have to pay income tax and value added tax.
Profit tax is 18% per month for legal entities and 16% for IP. In some areas of business, the rate may be less or more, for example, insurance companies pay 25%. And the manufacturers of some high-tech goods - 12% and so on. Value Added Tax in Belarus is 20%.
- If you have discovered a limited liability company or a unitary enterprise and did not notify the tax on their choice, then automatically tax will apply a general tax system to you, - says REVERA lawyer Ekaterina Popova.
How to consider income tax?
Profit tax is considered from the amount of net profit. If sketchy, then net profit is the amount you received, taking the amount of costs from the amount of all revenue.
So from the amount of net profit (specialists are called a taxable base) It is necessary to calculate 18% or 16% (depending on whether you are legal or IP). The resulting digit is that the amount you need to be attributed to the tax. But it is important to remember that it is not all costs to calculate the tax.
- For example, if the company produces chairs and buys a tree - these costs can be taken into account, - explains Catherine. - But if the company decides to buy a television workers for the rest room and does not prove his connection with the company's production activities, then in this case the cost of the TV is not included in the cost and reduce the taxable database.
What is the trick of the simplified taxation system?
The simplified system involves the payment of tax at a reduced rate. There may be two options:
5% of the company's revenue without paying value added tax;
3% of the company's revenue with VAT payment (all the same 20%).
The main difference between the "simplified" from the general system is that the costs are not taken into account. Taxes you pay from gross revenue - all the amount of money for the goods and services you received for the month (or quarter).
- From the moment of registration, the company has 20 working days to prevent the tax that USN will be applied, - Notes Catherine. - If suddenly the company will change his mind, then you can return the general tax system.
When can not be used "Simplified"?
According to the lawyer, to apply the general tax system, the company must comply with certain criteria. There are activities when a simplified system cannot be applied in principle. This is a real estate and insurance activity, the delivery of premises in the sublease and so on.
- Also cannot be applied, if the founder of LLC or the UE will not be a physical, but a legal entity with a share in the authorized capital is more than 25%, - explains the lawyer.
But the most important thing is that "simplified" cannot be applied if the company exceeds certain limits on the revenue and the average number of employees.
- For companies, the average number of employees should not exceed 100 people, and the annual revenue should be no more than 1,949,208 rubles (about $ 900 thousand), - explains the expert. - As for individual entrepreneurs, here the annual limit in 2019 will be 420 thousand rubles. In terms of employees at the IP and so there are limitations: you can hire no more than three people.
What "bonuses" in taxes have an IP that there are no companies?
Individual entrepreneurs can also apply both a common and simplified taxation system. At the same time, since 2019, even those IPs that were obliged to pay a single tax (for example, the sale of food, clothing for the order, photography, a more detailed list can be found in the link), can choose, continue to pay a single tax or go On another taxation system.
With a simplified system, for the IP, the same principles apply as for legal entities: either pay 5% of gross revenue, or 3% of revenue and VAT. With the general system, the entrepreneur pays income tax at a rate of 16%. Moreover, the cost in this case is also taken into account in the presence of confirmation documents.
But what is interesting. After paying taxes, IP can safely use income anywhere. But legal entities are not so simple. For comparison: In order for the income to receive participants in the organization, after paying corporate taxes (tax during the tax or income tax), it is also necessary to keep income tax at a rate of 13% in the payment of dividends to individuals.
But since 2019 there are two exceptions to this rule:
If the company's profit has not been distributed over 3 years, then when receiving dividends, the income tax rate will be 6%;
If the company's profit has not been distributed within 5 years - when receiving dividends from the company, the income tax is not necessary, the rate will be 0%.
What will happen if the revenue became more limit, and you still apply "Simplified"?
- from the month that follows the reporting period (you can have either a month or a quarter), you must already apply the general tax system, - Notes Catherine. - The tax notice is not necessary, the company itself or an individual entrepreneur must consider taxes in a new way. If you have no tax and use UPN, then you can also get a fine, and penalties.
What is more profitable - USN or general tax system?
- If this trade and large production and revenue exceeds costs only by 20% and less, then you need to think about the overall tax system. If costs make up less than 80% of revenue, then it is more profitable to use a simplified system, - explains Catherine. - Therefore, small and medium businesses are usually interested in the use of USN without paying VAT. Especially if we are talking about developers, the provision of services and so on. In this case, it is easier to keep accounting, the company is not so tied to confirmation of costs, as in the end this does not affect the final amount of the tax. Therefore, there is less risk of an accounting error, and therefore financial losses (fines, penalties, and so on).
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In 2017, came into force and change in the tax code. Alexander Zhuk, director of the law firm "Right Consulting", said what tax rates for the general taxation system exist in Belarus and what has changed since January.
- Consider the main taxes that legal entities registered in Belarus are paid with a common tax system, and what changes have affected some of them since 2017.
Director of the Law Company "Right Consulting"
Value added tax
VAT rate - 20% of the turnover on the sale of goods, works or services.
- Changes to the Tax Code and in No. 99 "On Charged Value Added Tax" came into force. The timing of the acceptance of the import VAT is reduced. For 2017, the period of adoption for deduction (return) amounts of VAT for goods imported by Belarusian importers to the territory of Belarus from outside the EAEU is extended. But according to the new rules, the "import" VAT will be deducted with a postponement of 60 days, in 2016 this rule was 90 days
- For payments on VAT and the use of tax deductions, only electronic invoices are used - ESCF. Changed the overall date of deposit / loading electronic invoices per portal created to work with ESCF. The term is shifted from the 5th day by 10th month following the month of the day of shipment of taxation objects (goods and services)
Profit Tax
The rate of this tax is 18% of taxable profits. A taxable base when calculating income tax is gross profit, dividends and income.
Profit is released from this tax:
- From the production of disabled rehabilitation and service
- From production and sale of products of crop production, animal husbandry, fish farming, beekeeping, baby food
- From tourist, hotel, physical education and wellness business at facilities included in the approved list for three years from the date of opening these objects
- Enterprises in the state of which at least 50% of disabled personnel (except for trade and mediation)
- Insurance organizations sent to an increase in savings on the facial accounts of insured persons under voluntary life insurance agreements
- Obtained at the roadside service facilities for 5 years from the date of their opening
- From the production and sale of passenger cars and components to them for 3 years in the manner prescribed by the Ministry of Industry
- From the production and implementation of innovative goods according to the list of the Summin
- From the production and implementation of high-tech goods according to the list of the Council, if the share of revenue from the sale of such goods is more than half of the total amount of revenue, etc.
The income tax rate can be reduced:
- For manufacturers of high-tech goods, works and services included in the approved list - income tax in this case will be 12%. At the same time, the difference of 6% should be used for technical re-equipment of companies
- Profit tax with dividends for legal entities is 12%
- For manufacturers of laser and optical equipment (if the share of this product is not less than half the cost of production) The income tax rate will be 10%
- For members of the Scientific and Technological Association for BSU in terms of revenue from the implementation of information technologies and services for their development, an income tax has been established in 5%
Changes in the NK operating from January 1, 2017, it was established that, when calculating the income tax, only economically sound costs will be taken into account (paragraph 2 of Art. 130 NK-2017).
The term of granting the tax return - no later than the 20th day of the month following the past reporting period, and the payment period of taxes - no later than the 22nd month following the reporting period.
Property tax
The rate of this tax is 1% of the residual value of fixed assets.
Since 2017, benefits have been introduced on this tax regarding capital canned buildings, which are included in the list of unused (inefficiently used). Previously, they were not exempted from paying tax.
For legal entities, the taxable base is calculated annually at the residual value as of January 1 of the reporting year. The procedure for payment of real estate tax is quarterly, not later than the 22nd number of the first month of the quarter, following the reporting.
Land tax
All the legal entities who own sites in Belarus are paying this tax, and foreign and joint ventures pay it, as well as Belarusian companies - without benefits in this area.
The land tax rate (or rent for land) is calculated, based on the cadastral value of the land plot, and for the land of the agricultural assessment - from the cadastral assessment point. Land tax rates for legal entities are also dependent on the area and territorial location of the land plot, the presence of increasing coefficients, etc.
At the same time, from 2017, for calculating land tax, the cadastral value of the land plot will be established only in Belarusian rubles.
Organizations that use a simplified tax system should pay tax on all land plots - earlier the tax on sections of less than 0.5 hectares was not charged.
The cadastral value of the land plot and its target category has a significant impact on the size of land tax. Thus, areas with different targets have various tax rates when calculating land tax. Increased coefficients are applied, as a rule, to commercial organizations and organizations whose activities can negatively affect the environment.
Local authorities can increase the amount of land tax in relation to real estate sites, which is not used for its intended purpose, up to 10 times.
Article 193 of the Tax Code provides a complete list of those land categories, whose owners are exempt from land tax in full. Benefits on this tax do not apply to the sections that are used for entrepreneurship or the management of the farm. At the same time, local authorities can provide individual benefits depending on their property.
If the site is in the use or share ownership of several persons, then the tax on the sections is accrued to each payer in proportion to the area located in the use of real estate or share in joint property.
Since 2017, new rules that relate to the rent for land plots, which are in state property - an increase in the coefficient increased from 2 to 2.5 times.
Land tax payment is performed by each quarter of the same parts. The payment period is no later than the 22th of the second month of the quarter, and for the land of the agriculture no later than April 15, July 15, September 15, November 15 (in the amount of one quarter of the annual amount). With an erroneous overpayment of the tax amount, this difference is reimbursed.
Mandatory payments from the wage fund
Income tax rate is 13%. There are a number of benefits for the application of an income tax rate of 9%, which relate to individual entrepreneurs - residents of high-tech park. The amount of income tax is held from employee wages.
Executions in Belgosstrakh (Insurance against accidents) make up less than 1% of the wage fund (on average - 0.6%). The amount of deductions is established depending on the type of activity of the organization.
Payments to the Social Protection Fund (Insurance and retirement deductions) are 35% of the wage foundation:
- 1% of wages is held with an employee
- 34% - pays the employer
Under the payment foundation is understood as the amount of wages accrued by the employees of the organization for the calendar month.
Taxes pay everything, and money collected due to taxes form the state budget. Have you ever considered how much your money goes for taxes? We suggest try.
Each decent and law-abiding citizen is obliged to pay taxes. What for? To enjoy the benefits of the country in which he lives so that the state is functioning properly. How much do we pay?
It depends on each particular person. But first things first. What are the taxes go:
1. Education system. For training in public school, children and their parents do not pay, but the salary of teachers and employees of the education system is paid at the expense of taxes
1736 rubles a year - the budget is so much the training of one child in high school. Baby gardens were 60% more expensive - 2790 rubles spend on one kindergarten from the budget
2. Armed forces and law enforcement system. Caring for safety is the case of military and employees of the law enforcement system. In any situations where the law of the country was violated, it is possible and you need to contact local authorities (to the policeman, district policeman, in, state lawyer, prosecutor, etc.). Money for the maintenance of all armed forces is also allocated from the state budget, therefore, from our taxes.
3. Legislative system. So that the state function is without harm to its inhabitants, laws must be followed. They are offered, set out, take and follow the execution of people who work in the legislative system.
4. Improvement. The roads will not be built and will not repaired. Trees in cities will not affect themselves. All this makes the local administration - district executive committees and regional executives, rural councils, housing and communal services, SRSEO and other departmental structures. They are followed by the order and comfort of our life. And the money for this is given taxpayers.
5. Pension system. While a person works, a pension tax is calculated from his salary. He goes to pension payments to current pensioners. Each of us at one time will also become a pensioner, and then taxpayers will "pay" a pension to us.
What taxes do we pay?
Each person pays taxes for themselves. For example, if you have a car, then you need to pay road tax (that is, the tax for the use of roads). If you bought any product - paid for him tax in the treasury of the state. We will list only the main taxes that the average Belarusian pays, and let's try to count what amount we introduce to the country's budget.
First of all, this income tax. At the moment, the following rates of this tax exist in Belarus:
. on income from dividends - 13%;
. on income from entrepreneurial, lawyer, notarial activity - 16%;
. on the income of individuals and individual entrepreneurs related to the Park of High Technologies - 9%;
. On income from the delivery of real estate, for individuals (if income does not exceed 5,555 rubles per year) - fixed tax amounts are established, their size is determined by the regional and Minsk city councils of deputies.
. For individuals on all other income - 13%
According to Belstata, in March 2018, the average nominal wage of Belarusian was 926.8 rubles. 120.5 rubles left for income tax from such a salary. Due to the income tax, approximately 10% of the country's budget is formed.
In addition, each employee in its computational sheet may notice the contribution to the obligatory insurance premium of pension insurance - 1% in FSZN. This is another 9.27 rubles from the very average nominal salary. That is, an average of 797.03 rubles remains on the life of Belarus.
Value Added Tax (VAT) is one of the indirect taxes or consumption taxes. This tax is already laid in the price of any product or service during the sale. When buying consumers pay his seller, and they are transferred to the state budget. Only legal entities and individual entrepreneurs are paid in the "clean" form of VAT, the usual consumers see only the final cost and extremely rarely know the amount of the tax laid in the price of the goods.
At the moment, in Belarus, value added tax reaches 20%. On average, it is 16.7% of the value of any goods and services. Depending on the costs, the amount changes. Consumer spending in Belarusians takes about 76% of all spending. If in a month you spend the whole salary, then the VAT share accounts for about 133.1 rubles from the "clean" salary in 797.03 rubles.
Excise. There is a list of products that are subject to marking by commodity control (identification) marks - excise. This includes cigarettes, alcoholic beverages, shoes, watches and even engine oil - here is a complete list. Its labeling is pasted on each category of goods, and the cost of each excise is fixed separately. This is done in order to distinguish counterfeit from the original and ensure the safe import of goods to the country. How much does each spend on excise goods - the question is subjective.
1221 ruble Each resident of Belarus paid to the budget in 2017 in the form of indirect taxes, which are included in the price of goods and services. 974 rubles accounted for the value added tax, and 247 rubles - the share of excise taxes
Housing and utilities services. Here to specify the average value is difficult. In charge of housing and communal services includes the entire list presented in the monthly fat. It all depends on square meters, living conditions and even weather on the street. How much water, gas and electricity you use monthly, we cannot calculate.
According to Sergei Shebeko, Deputy General Director of Benenergo, at the moment Belarusians reimburse about 80% of the costs of electricity consumed, 20% on thermal. This year, Decree No. 473 was signed "On the establishment of tariffs for housing and communal services for the population for 2018". It is planned that new tariffs will allow in 2018 to ensure the level of reimbursement of costs throughout the complex of housing and communal services in the amount of more than 70%. The rest is subsidized by the state. Subsidies are provided to citizens provided that the monthly amount of utility payments exceeds 20% of their average monthly cumulative income in the city and 15% in rural areas. That is, the Minsk citizen communal will cost 185.36 rubles at a nominal salary of 926.8 rubles. And from the salary received by hand (797.03 rubles) after housing and communal services will remain 611.67 rubles.
Transport tax or car tax. So people call the obligation of motor vehicles to pay state duty for issuing permission to admission to the vehicle to participate in road traffic. Half of the amount from this tax leaves the republican budget, and the second half is to the local one. Tax rates differ for legal entities and individuals for cars with different weights and different categories. The amount of tax directly depends on the base value (24.5 rubles at the moment). Benefits on a road tax in the amount of 50% of the main rate have pensioners in age and disabled. Public transport, medical care, armed forces and intended for the movement of people with disabilities are also beneficiaries.
If you have a car weighing from 1 to 2 tons, you will have to pay 147 rubles per year to use the vehicle. That is 12.25 per month. Recall that after payment of utilities from the middle salary left 611.67 rubles left, and after transport tax - already 599.42 rubles.
Total for everyday expenses, the average Belarusian remains for a month 599.42 rubles (almost $ 300).
Land tax. Everything is paid it, but the amount is calculated for everyone individually. To do this, it is necessary to know the actualized cadastral value in Belarusian rubles (the market value of the object of real estate built on a certain land plot). There are several ways to calculate the value of land tax. You can find more about this. Land owners pay tax once a year.
Land tax rates for the residential estate zone are installed for individuals for the year for a residential apartment zone:
. With the cadastral value of land plots, less than 41,440 Belarusian rubles per hectare - sets in the amount of 10.36 Belarusian ruble per hectare.
. With the cadastral value of land plots 41 440 Belarusian rubles per hectare and above - is set in the amount of 0.025% (from the cadastral value of land).
For residential manor zone:
. With the cadastral value of land plots, less than 20,720 Belarusian rubles per hectare - is established in the amount of 20.72 Belarusian ruble per hectare.
. With the cadastral value of land plots of 20,720 Belarusian rubles per hectare and above - is set in the amount of 0.1% (from the cadastral value of land).
In the monthly fat, you can see the amount of land tax, which is paid by residents of apartments. That is, the amount of land tax is divided between all residential owners in this area. Usually it is not more than 1 ruble per month.
Property tax. Everyone is paid, who has real estate. Taxation facilities are considered buildings and structures, as well as the parking lot. Real estate tax is calculated at the annual rate: 1% for organizations, 0.1% for individuals from the value of the property. When calculating the amount of tax, it is required to correctly determine the value of the property. Payment is happening once a year.
Real estate objects are exempt from taxation:
. premises in apartment buildings owned by individuals, but not more than one residential premises;
. Common roads with servicing, engineering and protective structures;
. Buildings and facilities in rural areas owned by workers (including retired) agricultural enterprises.
In essence, real estate tax pay only those individuals who are owners of private houses, garages or parking spaces.
We did not take into account the taxes of individual entrepreneurs and legal entities, taxes that pay the employer for their employees (another 34% of the nominal wage) and taxes, for example, on gathering (mushrooms, berries). However, we present some figures that will help submit to the scale of taxation in Belarus:
For 2017, the country's budget amounted to 44,112.80 rubles, of which 26,340, 50 were paid by the population in the form of taxes.
. The social protection fund brought another 12,461.50 rubles.
. Each working person gave 6,054 rubles for taxes.
As we see, the amount that each Belarusian pays to the budget is very tangible, but differs in each case. You can calculate the amount that you spend on taxes.
A feature of the tax legislation of the Republic of Belarus is the fact that the Tax Code consists of two parts (general and special) adopted with a large temporary interval.
The general part, enjoyed 19.12.2002, it says that tax legislation consists of:
- Tax Code
- relevant laws
- international treaties
- acts of the president and government
- acts of state authorities and local self-government.
a common partsets the general tax system, introduces, changes, terminates their action on the territory of the country, gives the definition of major terms and concepts, regulates all common tax issues.
Special partAdopted on December 29, 2009, contains a detailed description of all taxes, various tax regimes operating in the country.
All taxes in Belarus are divided into: republican and local
Republican taxes
Value added tax. Payers - organizations and entrepreneurs, and during the import of some goods as well as individuals. Object - Implementing turns on some types of goods, works and services, as well as imports. Tax base - cash and other receipts from the sale of these works, services and goods. The minimum rate is equal to ten percent.
Excise. Payers are manufacturers and importers of excisable goods. Alcohol-containing and tobacco products, some types of fuel and fuel oils, disinfection and household chemicals are traditionally attributed to the excisable. Rates depend on the type of products and are established both in the solid sum and in the percentage ratio to its value.
Profit Tax. Payers - organizations. The object is gross profits, the base is the difference between income and expenses in a certain period. The overall rate is equal to eighteen percent, the preferential rates are established for high-tech industries and manufacturers of high-tech goods.
Foreign Organizations Income Taxnot working on the territory of the republic through a permanent representation. Tax base - profits minus confirmed expenses. The rate depends on the type of activity and varies from six to fifteen percent.
Income tax with individuals. The overall rate is equal to thirteen percent. The preferential rate is nine percent installed for workers receiving income from residents and non-residents of high-tech park. The rate for entrepreneurs and notaries is equal to sixteen percent, winnings are subject to a four-percent bid.
Property tax. Payers - owners and legal owners of real estate. The tax base is determined on the basis of the residual book value of the property or data of its assessment. The rate varies from 0.1 to one percent, depending on the type of property and the name of the payer.
Land tax. Payers - owners and legal owners of land plots. The base is the cadastral value of the Earth. Rates are different for land of different categories.
Ecological tax. Payers - persons carrying out harmful emissions to the environment, as well as disposal of waste. The base is the volumes of such emissions. The rate depends on the type of harmful effects.
Production tax (withdrawal) of natural resources. Payers are all persons carrying out such prey except state organizations. Base - production volume. The rate is established depending on the type of mineral.
Fees for travel of automotive vehicles of foreign countrieson public roads. The rate depends on the type of transport and its mass. There is a mass of over five tons.
Offshore collection. Payers are residents. The object is the transfer of funds to the offshore zone and the execution of other (non-monetary) obligations to the non-resident, which has registration in the offshore. The base is the cost of transfer or contract price. Rate - fifteen percent.
Stamp duty. Object - operations with notes. The base is the amount of bill. The rate of directly provided by law varies from fifteen to twenty-five percent, depending on the type of operation, as well as the parties to the transaction. In cases, directly not agreed by law, the collection rate is 0.1 percent.
Consular fee, state duty, patent duties. The object is various legally significant actions carried out on circulation of citizens and legal entities, respectively: diplomatic missions and consular agencies of the republic, various authorized state institutions, a state institution "National Center for Intellectual Property". Bets depend on the type of exterminated action.
There is also a number of fees and duties attributed to the Tax Code of the Republic of Belarus to tax payments, the rates and the procedure for collecting which are governed by other regulatory acts.
To such fees include:
- customs duties and fees (set by the Decrees of the President of the Republic of Belarus)
- recycling collection (established by decree of the President of the Republic of Belarus dated 04.02.2014)
- collecting on the financing of public spending (established by the Decree of the President of the Russian Federation of 02.04.2015, "On the Prevention of Social Defennation").
Local taxes and fees
Dog ownership. Payers - the owners of animals. Object - dogs older than three months of age. The rate is calculated, based on the growth of the dog.
Spa collection. Payers are individuals. The object is the fact of finding in wellness institutions. The base is the price of services rendered or vouchers. Rates are different, but there can be no more than five percent.
Collection with bins. Payers - persons carrying out the collection and harvesting of mushrooms, plants, other raw materials in order to further industrial processing and implementation. The base is the cost of harvested, the rate may be no higher than five percent.
Special tax regimes
The territory of the republic provides for the action of a large number of special tax regimes, which include:
- simplified tax system
- unified taxes: from individual entrepreneurs and other individuals, for agricultural producers
- gambling Tax
- lottery activity tax
- harvest for implementation: craft activities, activities in the field of agroecoturism
- a single tax on imputed income
These modes simplify the taxation for certain areas of activity, as a rule, replace completely or partially several taxes in different combinations.
Conclusion
Evaluating the Belarusian Tax System, it should be noted that its main tax law is modern, understandable, detailed. There is a tendency to stimulate the development of industries engaged in high-tech activities, as well as producers of agricultural products. This is done by providing these categories of taxpayers benefits and preferences.
The number of special simplified tax regimes is carefully worked out by the legislation compared to other CIS countries, which beneficially affects the development of small and medium-sized businesses.
Tax rates for main taxes (income, VAT, on profits) are very liberal. However, the total number of taxes in the country is considerable.
Even with a very general analysis of the main provisions of tax legislation, the fact that the amount of taxes collected from individuals are especially striking. In addition to traditional taxes, there are also such that there are no more than in the CIS state: the tax from the owners of dogs, the collection to financing government spending, the resort fee.
Rate it is good or bad, difficult. Subject to the financial stability and high level of income of the population, tax data has a positive effect on the interests of the state, since these taxes and taxes are not too burdensome at low rates for taxpayers. But if the level of income of the population is low, then charging, in addition to basic, and such minor fees, is not fair and correct.
The article was prepared by the specialists of LLC Soymontochainform.
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A simplified taxation system can be applied from the moment of creating a company or go to it from next year. During the year, it is impossible to switch to it. On the simplified system of taxation from the New Year, it is entitled to go through only those business entities that have during the first 9 months of the current year:
- Organizations carrying out:
- real estate;
- Organizations:
- holding participants;
- microfinance, incl.
lombard.
- 3% of gross revenue:
This article provides general information about the taxation of Belarus enterprises. I strongly recommend choosing a taxation system only after studying the Tax Code of the Republic of Belarus and together with a specialist in this field.
What do you need to do to open your business? What taxes pay? And what measures to take, if it did not go? Answers to these questions will learn from our article.
Step 1: Before opening an IP ...
To begin with, let's consider cases, when carrying out what type of activity does not need to open an IP.
Sign in
If you decide to take a tutoring, become a photographer or leading at weddings, then you do not need the registration of IP. It is enough to report your activities in the tax inspection and pay a single tax. With a list of all types of activities that can be carried out without registration of IP, you can find it in Article 295 of the Tax Code of the Republic of Belarus. Also in the decree of the President of the Republic of Belarus No. 337 "On the regulation of individuals" (on September 19, 2017) you can find out which types of economic activity can be carried out as an individual entrepreneur.
Step 2: Apply Documents
In order to open an IP, you need your passport and photo for documents. You come to the executive board at the place of registration with these documents, fill out the application and pay the duty. You can also register IP and on the website of the Unified State Register of Jurlitz and IP, only you will need a key electronic digital signature. It can be purchased at the Information and Publishing Center for Taxes and Claims and at the National Center for Electronic Services (78.74 p.). But the first way will be more reliable. After all, you will need to be placed in the city. To pay for the duty, you need to clarify in the execution of details. The cost of the duty is 0.5 base values \u200b\u200bor 11.5 p. At the receipt, there must be a stamp of the bank with the signature of the employee, because without it the documents will not be taken. It is important in the statement to indicate the type of activity that you decide to do. Types of activity are determined in accordance with OKRB 005-2011 "Types of Economic Activities".
Step 3: We receive registration certificate
According to some report, the registration of IP takes approximately 20 minutes. Under the law, the certificate of state registration should be issued the next day. In Minsk you may issue it on the day of registration. After registering the IP, if you want, you can make printing. But for Ipeschnikov, it can not be done.
Step 4: Where to get into account?
Next, it is necessary to be registered as an individual entrepreneur, in the tax authorities, the Fund of Social Protection of the Population, Belgosstrakh, statistical bodies. The decision of this issue helps the Board (free of charge). Usually, it takes five working days after the registration of IP. Also in the tax inspectorate you will need to register the book of comments and suggestions. It can be purchased in the trading network of Belblankvyd publishing house (there are in the ICC kiosks). The completed book of comments and suggestions should be brought to the "one window" in its ISNS and bring the case to the final.
Step 5: Open an account in the bank
To open an account in the bank, you need to fill in the place an application for opening an account, a copy of the certificate of registration of IP, a passport and printing (if available).
Step 6: for trade and household services
If you are planning to engage in trade, then you need to register in the trading register. To do this, write a statement on the sample to which you will be told in the shopping department of the Executive Committee at the place of registration of the IP (here and pass it). If you plan to provide household services, then you need to register in the registry of household services. Also with the forms of applications for registration in the sales register and the register of household services, instructions for filling them can be found on the website of the Ministry of Antimonopoly Regulation and Trade of the Republic of Belarus (March).
Step 7: Money through the cashier ...
Many individual entrepreneur must have a cash summing unit (CSA). Who does not need a cash register, you can find on the website of the Ministry of Taxes and Recruitment. This is a question in the decision of the National Bank and the Council of Ministers of the Republic of Belarus No. 924/16 of 06.07.2011. CSA models that can be used, you will find in a special registry. In the ISNS, you will also help with the registration of CSA.
Step 8: We get a license
If you decide to provide legal services, engage in passenger transport or open pawnshop, then you need a license. To familiarize yourself with the full list of activities where a license is necessary, you can in the decree of the President of the Republic of Belarus No. 450 dated 01.09.2010.
Step 9: We pay taxes
In some activities, we need to pay a single tax. He must pay hairdressers, drivers and companies engaged in room cleaning. For details on who should pay a single tax, you can find in Article 296 of the Tax Code of the Republic of Belarus. Important moment! If you do not need to pay a single tax, then you can choose the tax system yourself. Who abandoned a single tax (who has the right), pay 16% of income or pay tax on the simplified system - 5% of all revenues, or 3% of revenue with VAT. In order to pay tax on the simplified system, you need within 20 business days from the date of registration of the IP to submit an application to the IMNS at the place of registration. The form of the statement was approved by the decision of the Ministry of Agriculture of the Republic of Belarus No. 42 of December 24, 2014 and also there is on the website of the Ministry of Taxes and Rabs of the Republic of Belarus.
Step 10: If it did not go ...
If it did not go, and you decided to close the SP, then it will take about two months. You need to know that while IP exists, taxes in the social protection fund are calculated with you. First of all, you need to submit a paid announcement of the termination of entrepreneurship in the journal "Justice of Belarus" (worth 9 rubles), as well as write an appropriate application to the registering authority. From September 2017, to notify the "Justice of Belarus" about the start of the IP elimination procedure will be the Board.
TO THIS TOPIC!
Income tax rates:
for individuals - 13%;
For individuals on revenues from real estate, if they do not exceed 5,555 white rubles for 2017. - fixed amount;
For individuals on income from winnings (returned unreleased rates) received from Belarusian gambling organizers - 4%;
For individual entrepreneurs on income received from business activities - 16%;
For notaries and lawyers on revenues received from the notarial and implemented individually advocacy activities - 16%;
on the income calculated by the tax authority on the basis of the amounts of excess costs of income - 16%;
The income associated with the Park of High Technologies is 9%.
Prepared Daria Shevtsov
Taxation system in the Republic of Belarus
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How to figure out the tax system
The Tax Code of the Republic of Belarus establishes the following taxation systems:
- General procedure for taxation;
- Special tax regimes;
One of the most frequent questions that customers ask me when opening companies, it sounds like this: "What taxes are paying enterprises in Belarus?"
In this article, I will try to give you a complete picture of the tax burden of organizations and tell about the basic norms of tax legislation.
First we will talk about legal entities.
General or Simplified Taxation System
Any legal entity regardless of the organizational and legal form can choose one of two taxation systems: general or simplified. The simplified tax system provides for two more subsystems - with the payment of value added tax (hereinafter VAT) and without paying VAT.
No matter what system chooses an enterprise, it provides compulsory payments related to:
- payroll employees: (when creating a legal entity, the obligation of the employer is the employment of employees under the staff of the organization).
34% of the wage fund, the company is obliged to pay to the social protection fund (hereinafter FSZN) is the deductions for compulsory social insurance;
0.6% of the wage foundation is listed as compulsory insurance against industrial accidents.
13% of income tax and 1% of contributions to the FSZN The employer is obliged to keep the employee from wages and transfer to the budget in the FSZN, i.e. This does not apply to the burden of the organization, but it is important to know to understand the responsibilities of the employer.
- importing goods to the territory of the Republic of Belarus: As a general rule, import tax on value added is paid at a rate of 20% of the value of the imported goods, when importing some goods, the rate can be 10% (some food products and goods for children).
And now we will consider more taxes related to the implementation of entrepreneurial activities.
The total tax system provides for payment:
- VAT at a rate of 20% of turnover in the implementation of goods, works, services, property rights.
- Profit tax at a rate of 18% of the profit received.
- Other taxes in the presence of tax facilities (land tax, real estate tax, excise taxes, environmental tax, etc.)
Simplified tax system
A simplified taxation system can be applied from the moment of creating a company or go to it from next year. During the year, it is impossible to switch to it.
Memo on a simplified tax system
On the simplified system of taxation from the New Year, it is entitled to go through only those business entities that have during the first 9 months of the current year:
- the number of employees is no more than 100 people on average;
- the size of the gross revenue by the increasing result is not more than 1,542,600 Belarusian rubles, and for individual entrepreneurs (hereinafter IP) - no more than 168,900 Belarusian rubles.
- the number of employees is no more than 50 people on average:
- the size of the gross revenue by the incremental result is not more than 1,058,400 Belarusian rubles
It is not entitled to apply a simplified tax system:
- Organizations and individual entrepreneurs:
- producing excisive goods;
- exercising jewelry and other household products made of precious metals and precious stones.
- implementing property rights to the means of individualization of participants in civil turnover, goods, works or services (branded names, trademarks and maintenance signs, geographical indications and other);
- we are residents of free economic zones, a special tourist and recreational park "August channel", high-tech park, the Sino-Belarusian Industrial Park "The Industrial Park" Great Stone ";
- providing for rent (financial lease (leasing)), other compensated or free use of capital buildings, their parts, places that are not owned by their ownership, economic management, operational management;
- providing services "Internet sites";
- who are professional participants in the securities market;
- exercising: lottery activity; retail trade over the online store; Activities within the framework of a simple partnership; activities on the organization and conduct of electronic interactive games;
- Organizations carrying out:
- real estate;
- insurance activities (insurance organizations, including society of mutual insurance, unification of insurers);
- banking activities (banks);
- activity in the field of gambling business;
- mediation insurance activities;
- Organizations:
- holding participants;
- microfinance, incl. Lombard.
In addition, a simplified taxation system of the Organization, producing in the territory of the Republic of Belarus with C / H-products and paying a single tax for manufacturers of C / C-products; PI in terms of activities in which a single tax is paid; organizations that are payers of a single tax on imputed income; Unitary enterprises whose owner is a legal entity, as well as commercial organizations, more than 25% of whose shares belong to one or several organizations.
Tax rates for a simplified tax system:
- 3% of gross revenue:
- for organizations and individual entrepreneurs paying VAT;
- for carrying out retail trade and non-paying VAT organizations with the number of employees, on average, from the beginning of the year for the reporting period, no more than 15 people and individual entrepreneurs, whose gross revenue with a growing outcome from the beginning of the year is not more than 410,000 Belarusian rubles - in relation to Revenues from sales in retail trade of goods purchased.
- 5% of gross revenue - for organizations and individual entrepreneurs not paying VAT.
- This tax rate without paying VAT can only be used by enterprises with the number of employees, on average, from the beginning of the year for the reporting period, no more than 50 people, if the size of their gross revenue with a growing outcome from the beginning of the year is not more than 940,000 Belarusian rubles.
- 16% for free goods received (works, services), property rights, cash.
Friends! This article provides general information about the taxation of Belarus enterprises. I strongly recommend choosing a taxation system only after studying the Tax Code of the Republic of Belarus and together with a specialist in this field.