What taxes does LLC pay in Belarus. What is better - "simplification" or the general system of taxation? Dealing with a lawyer What are the best tax regimes in Belarus
So, you have opened an individual entrepreneur, registered an LLC or a unitary enterprise, and now you can work calmly. Then there is the issue of taxation. What taxes and how best to pay and what will happen in case of an error? Together with Belarusbank and lawyers, we understand the nuances.
It is worth saying that the global difference in approaches to taxation for individual entrepreneurs and there are practically no legal entities. In most cases, only a few taxation systems are used in Belarus: simplified (two options) and general.
What is the general system of taxation and when does it apply?
Under the general taxation system, you will have to pay income tax and value added tax.
Income tax is 18% per month for legal entities and 16% for individual entrepreneurs. In some areas of business, the rate may be lower or higher, for example, Insurance companies pay 25%. And manufacturers of some high-tech goods - 12%, and so on. The value added tax in Belarus is 20%.
- If you opened a limited liability company or a unitary enterprise and did not notify the tax authorities of your choice in any way, then the tax authorities will automatically apply the general tax system, - says the lawyer of the company Revera Ekaterina Popova.
How to calculate income tax?
Income tax is calculated from the amount of net profit. If schematically, then net profit is the amount that you received by subtracting the amount of costs from the total revenue.
So, from the amount of net profit (specialists call it the taxable base), you need to calculate 18% or 16% (depending on whether you are a legal entity or an individual entrepreneur). The resulting figure is the amount that you need to attribute to the tax. But at the same time, it is important to remember that not all costs can be deducted to calculate the tax.
- For example, if a company manufactures chairs and buys wood - these costs can be taken into account,- explains Ekaterina. - But if a company decides to buy a TV set for its employees' rest room and does not prove its connection with the company's production activities, then in this case the cost of the TV set cannot be included in the costs and the taxable base cannot be reduced.
What is the feature of the simplified taxation system?
The simplified system involves the payment of tax on reduced rate. There may be two options here:
5% of the company's revenue without paying value added tax;
3% of the company's revenue with VAT (still the same 20%).
The main difference between the "simplified" system and the general system is that costs are not taken into account here. You pay taxes on gross receipts - the total amount of money for goods and services that you received in a month (or quarter).
- From the moment of registration, the company has 20 working days to notify the tax office that the simplified tax system will be applied, Catherine notes. - If suddenly the company changes its mind, then you can return the general taxation system.
When can't you use "simplification"?
According to the lawyer, in order to apply the general taxation system, a company must meet certain criteria. There are activities when the simplified system cannot be applied in principle. It's a realtor and insurance activity, subletting premises and so on.
- It is also impossible to apply the simplified tax system if the founder of an LLC or a unitary enterprise is not an individual, but a legal entity with a share in the authorized capital of more than 25%,- explains the lawyer.
But most importantly, the “simplification” cannot be applied if the company has exceeded certain limits on revenue and the average number of employees.
- For companies average population employees should not exceed 100 people, and the annual revenue should not exceed 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. Individual entrepreneurs already have restrictions on the number of employees: you can hire no more than three people.
What "bonuses" in taxes do individual entrepreneurs have that companies do not have?
Individual entrepreneurs can also apply both general and simplified taxation systems. At the same time, since 2019, even those individual entrepreneurs who were required by law to pay single tax(for example, food trade, custom-made clothing, photography, a more detailed list can be found at the link) can choose whether to continue paying a single tax or switch to another taxation system.
Under the simplified system, the same principles apply for individual entrepreneurs as for legal entities: either you pay 5% of gross revenue, or 3% of revenue and VAT. Under the general system, an entrepreneur pays income tax at a rate of 16%. Moreover, the costs in this case are also taken into account in the presence of supporting documents.
But here's what's interesting. After paying taxes, an individual entrepreneur can safely use the income anywhere. But for legal entities, not everything is so simple. For comparison: in order for the members of the organization to receive income, after paying corporate taxes (tax under the simplified tax system or income tax), it is also necessary to withhold income tax at a rate of 13% when paying dividends to individuals.
But as of 2019, there are two exceptions to this rule:
If the company's profit has not been distributed for 3 years, then upon receipt of dividends, the income tax rate will be 6%;
If the company's profit has not been distributed within 5 years, there is no need to pay income tax when receiving dividends from the company, the rate will be 0%.
What will happen if the revenue has become more than the limit, and you still apply the "simplification"?
- From the month following the reporting period (you can have either a month or a quarter), you must already apply the general taxation system, Catherine notes. - It is not necessary to notify the tax office, the company itself or an individual entrepreneur must calculate taxes in a new way. If you underpay tax and apply the simplified tax system, then you can get both a fine and penalties for this.
What is more profitable - the simplified tax system or the general taxation system?
- If this is trade and large-scale production and revenue exceeds costs by only 20% or less, then you need to think about the general taxation system. If the costs are less than 80% of the revenue, then it is more profitable to use a simplified system,- explains Ekaterina. - Therefore, small and medium businesses, as a rule, are interested in application of the simplified tax system without paying VAT. Especially if we are talking about developers, services, and so on. In this case, it is easier to keep accounting records, the company is not so tied to confirming costs, since in the end it does not affect the final tax amount. Therefore, there is less risk accounting error, and hence financial losses (fines, penalties, and so on).
Our partner "Belarusbank" has developed loans that provide attractive conditions for small businesses with an interest rate of 5% per annum. An entrepreneur can choose the appropriate option depending on the goals and size of the business. See the table on our partner's website.
In 2017, additions and amendments to the Tax Code came into force. Alexander Zhuk, director law firm"RIGHT Consulting" told 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 pay under the general taxation system, and what changes have affected some of them since 2017.
Director of the law firm "SPRAVA Consulting"
value added tax
The VAT rate is 20% of the turnover for the sale of goods, works or services.
- Amendments to the Tax Code and to No. 99 “On the Collection of Value Added Tax” came into force. The terms for accepting import VAT for deduction have been reduced. For 2017, the period of acceptance for deduction (refund) of VAT amounts for goods imported by Belarusian importers into the territory of Belarus from outside the EAEU is extended. But under the new rules, the deduction of "import" VAT will be made with a delay of 60 days, in 2016 this rate was 90 days.
- For VAT calculations and application tax deductions only electronic invoices are used - ESCF. The general term for issuing / uploading electronic invoices to the portal created for working with ESCF has been changed. The deadline has been shifted from the 5th day to the 10th day of the month following the month of the day of shipment of objects of taxation (goods and services)
income tax
The rate of this tax is 18% of taxable income. The taxable base for calculating income tax is gross profit, dividends and earnings.
The following income is exempt from this tax:
- From the production of rehabilitation facilities and services for the disabled
- From the production and sale of crop products, animal husbandry, fish farming, beekeeping, baby food
- From the tourism, hotel, sports and health business at the facilities included in the approved list, within three years from the date of opening of these facilities
- Enterprises with at least 50% disabled employees (except for trade and intermediary activities)
- Insurance organizations directed to increase savings on personal accounts of insured persons under contracts voluntary insurance life
- Received at roadside service facilities within 5 years from the date of their opening
- From the production and sale of cars and their components for 3 years in the manner prescribed by the Ministry of Industry
- From the production and sale of innovative goods according to the list of the Council of Ministers
- From the production and sale of high-tech goods according to the list of the Council of Ministers, if the share of proceeds from the sale of such goods is more than half of total amount revenue, etc.
The income tax rate can be reduced:
- For manufacturers of high-tech goods, works and services included in the approved list, the income tax in this case will be 12%. At the same time, the difference of 6% should be used for the technical re-equipment of companies
- Income tax on dividends for legal entities is 12%
- For manufacturers of laser-optical equipment (if the share of these products is at least half of the cost of production volume), the income tax rate will be 10%
- For members of the Scientific and Technological Association at BSU in terms of sales proceeds information technologies and services for their development, a 5% income tax is set
The amendments to the Tax Code, effective from January 1, 2017, established that when calculating income tax, only economically justified costs will be taken into account (clause 2, article 130 of the Tax Code-2017).
Delivery time tax return- no later than the 20th day of the month following the expired reporting period, and the tax payment deadline - no later than the 22nd day of the month following the reporting period.
Property tax
The rate of this tax is 1% residual value fixed assets.
Since 2017, a tax exemption has been introduced for permanent mothballed buildings that are included in the List of unused (inefficiently used). Previously, they were not exempt from paying tax.
For legal entities the tax base is calculated annually based on the residual value as of January 1 of the reporting year. The procedure for paying real estate tax is quarterly, no later than the 22nd day of the first month of the quarter following the reporting one.
Land tax
All legal entities that own plots in Belarus pay this tax, while foreign and joint ventures pay it, like Belarusian companies, without benefits in this area.
Land tax rate (or rent for land) is calculated based on the cadastral value of the land plot, and for agricultural land - from the point cadastral valuation. Land tax rates for legal entities also depend on the area and territorial location of the land plot, the presence of increasing coefficients, etc.
At the same time, since 2017, to calculate the land tax cadastral value of the land plot will be established only in Belarusian rubles.
Organizations that use the simplified taxation system must pay tax on all land plots - previously there was no tax on plots of less than 0.5 hectares.
The cadastral value of the land plot and its target category have a significant impact on the amount of land tax. So, areas with different designated purpose have different tax rates when calculating land tax. Increased coefficients are applied, as a rule, to commercial organizations and organizations whose activities may adversely affect the environment.
Local authorities can increase the amount of land tax in relation to real estate plots that are not used for their intended purpose, up to 10 times.
Article 193 tax code provides a complete list of those categories of land, the owners of which are exempt from payment of land tax in full. This tax exemption does not apply to land used for business or farming. Wherein local authorities the authorities can grant benefits to individual payers depending on their property status.
If the plot is in use or in shared ownership by several persons, then the tax on the plots is charged to each payer in proportion to the area in use real estate or share in joint property.
Since 2017, new rules have come into force that relate to the rent for state-owned land plots - the multiplying factor has been increased from 2 to 2.5 times.
Land tax is paid every quarter in equal installments. The payment deadline is no later than the 22nd day of the second month of the quarter, and for agricultural land no later than April 15, July 15, September 15, November 15 (in the amount of one quarter annual amount). In case of an erroneous overpayment of the amount of tax, this difference is reimbursed.
Mandatory payments from the wage fund
income tax rate is 13%. There are a number of benefits for applying the income tax rate of 9%, which relate to individual entrepreneurs - residents of the Park of High Technologies. Income tax is withheld from wages worker.
Deductions to Belgosstrakh(accident insurance) account for less than 1% of the wage fund (0.6% on average). The amount of deductions is set depending on the type of activity of the organization.
Payments to the Social Protection Fund(insurance and pension contributions) make up 35% of the wage fund:
- 1% of salary is withheld from the employee
- 34% - paid by the employer
The wage fund is understood as the amount of wages accrued to employees of the organization for a calendar month.
Everyone pays taxes, and the money collected through taxes forms the state budget. Have you ever considered how much of your money goes to taxes? We suggest you try it.
Every 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 functions properly. How much do we pay?
It depends on each individual person. But first things first. What are the taxes for:
1. Education system. Children and their parents do not pay for education in a public school, and the salaries of teachers and employees of the education system are paid from taxes
1736 rubles a year - this is how much the education of one child in a secondary school costs the budget. Kindergartens turned out to be 60% more expensive - 2,790 rubles are spent per year from the budget for one kindergartener
2. Armed forces and the law and order system. Concern for security is the business of the military and law enforcement officers. In any situation where the law of the country has been violated, you can and should contact the local protection authorities for free (a policeman, a district police officer, a state lawyer, a prosecutor, etc.). Money for the maintenance of all the armed forces is also allocated from the state budget, and therefore from our taxes.
3. Legislative system. In order for the state to function without harm to its inhabitants, laws must be observed. They are proposed, set forth, accepted and followed by people who work in the legislative system.
4. Improvement. Roads will not build or repair themselves. Trees in cities won't plant themselves either. All this is done by the local administration - district executive committees and regional executive committees, village councils, housing and communal services, housing and communal services and others departmental structures. They keep order and comfort of our life. And taxpayers give money for it.
5. pension system. While a person is working, pension tax is deducted from his salary. He goes to pension payments to current pensioners. Each of us will also become a pensioner in due time, and then the taxpayers will “pay” the pension to us.
What taxes do we pay?
Each person pays taxes for himself. For example, if you have a car, then you need to pay road tax(i.e. road use tax). If you bought any product, you paid a tax for it to the state treasury. We will list only the main taxes that the average Belarusian pays, and try to calculate how much we contribute to the country's budget.
The first is income tax. At the moment in Belarus there are the following rates of this tax:
. on income from dividends - 13%;
. on income from entrepreneurial, lawyer, notarial activities - 16%;
. on income individuals and individual entrepreneurs associated with the high-tech park - 9%;
. on income from the lease of real estate, for individuals (if income does not exceed 5,555 rubles per year) - fixed amounts of tax are established, their amount is determined by the regional and Minsk City Councils of Deputies.
. for individuals for all other income - 13%
According to Belstat data for March 2018, the average nominal wage of a Belarusian was 926.8 rubles. 120.5 rubles were spent on income tax from such a salary. Approximately 10% of the country's budget is formed due to income tax
In addition, each employee in his payslip may notice a deduction for the mandatory insurance premium for pension insurance - 1% in the Social Security Fund. This is another 9.27 rubles from the same average nominal salary. That is, on average, a Belarusian has 797.03 rubles left to live on.
Value Added Tax (VAT) is one of the indirect or consumption taxes. This tax is already included in the price of any product or service when it is sold. When buying, consumers pay it to the seller, and they transfer it to the state budget. In its "pure" form, VAT is paid only by legal entities and individual entrepreneurs, while ordinary consumers see only the final cost and rarely know the amount of tax included in the price of the goods.
At the moment, in Belarus, the value added tax reaches 20%. On average, this is 16.7% of the cost of any goods and services. The amount varies depending on the expenses. Belarusians spend about 76% of all spending on consumer spending. If you spend your entire salary in a month, then the share of VAT accounts for approximately 133.1 rubles from the “net” salary of 797.03 rubles.
excises. There is a list of goods that are subject to marking with trade control (identification) marks - excises. This includes cigarettes, alcoholic beverages, shoes, watches, and even motor oil - here's the full list. Each category of goods has its own marking, and the cost of each excise tax is fixed separately. This is done in order to distinguish counterfeit from the original and ensure the safe import of goods into the country. How much everyone spends on excisable goods is a subjective question.
Each resident of Belarus paid 1,221 rubles to the budget in 2017 in the form of indirect taxes, which are included in the price of goods and services. 974 rubles fell to the share of value added tax, and 247 rubles - to the share of excises
Housing and communal services. It is difficult to give an average here. The payment for housing and communal services includes the entire list presented in the monthly fat bill. It all depends on square meters, living conditions and even the weather outside. How much water, gas and electricity you use monthly, we cannot calculate.
According to the Deputy General Director of Belenergo Sergei Shebeko, at the moment the Belarusians reimburse about 80% of the cost of consumed electricity, 20% - for heat. This year, Decree No. 473 “On setting tariffs for housing and communal services for the population for 2018” was signed. It is planned that the new tariffs will allow in 2018 to ensure the level of reimbursement by the population for the entire range of housing and communal services in the amount of more than 70%. The rest is subsidized by the state. Subsidies are provided to citizens on the condition that monthly amount utility payments exceeds 20% of their average monthly total income in the city and 15% - in countryside. That is, for a Minsker, a communal apartment will cost 185.36 rubles with nominal salary at 926.8 rubles. And from the salary received on hand (797.03 rubles) after housing and communal services, 611.67 rubles will remain.
Vehicle tax or car tax. So the people call the duty of car owners Vehicle pay the state duty for issuing a permit for the admission of a vehicle to participate in road traffic. Half of the amount from this tax goes to the republican budget, and the other half - to the local one. Tax rates vary 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). Relief on road tax in the amount of 50% of the basic rate is available to old-age pensioners and the disabled. The government also enjoys benefits. public transport, transport medical care, armed forces and designed for the movement of people with disabilities.
If you have a car weighing from 1 to 2 tons, you will have to pay 147 rubles for the year of using the vehicle. That is 12.25 per month. Recall that after paying utility bills from average salary 611.67 rubles left, and after transport tax- already 599.42 rubles.
In total, the average Belarusian has 599.42 rubles (almost $300) left for everyday expenses for a month.
Land tax. Everyone pays it, but the amount is calculated for each individually. To do this, you need to know the updated cadastral value in Belarusian rubles ( market price real estate object built on a certain land plot). There are several ways to calculate the cost of land tax. You can find out more about this. Owners land plots pay taxes once a year.
Land tax rates for a residential estate zone are established for individuals for the year for a residential multi-apartment zone:
. if the cadastral value of land plots is less than 41,440 Belarusian rubles per hectare - set at 10.36 Belarusian rubles per hectare.
. if the cadastral value of land plots is 41,440 Belarusian rubles per hectare and above, it is set at the rate of 0.025% (of the cadastral value of land).
for residential area:
. if the cadastral value of land plots is less than 20,720 Belarusian rubles per hectare, it is set at 20.72 Belarusian rubles per hectare.
. if the cadastral value of land plots is 20,720 Belarusian rubles per hectare and above, it is set at the rate of 0.1% (of the cadastral value of land).
In the monthly fat bill you can see the amount of land tax paid by the residents of the apartments. That is, the amount of land tax is divided among all owners of living space on this site. Usually it is no more than 1 ruble per month.
Property tax. It is paid by everyone who owns real estate. The objects of taxation are buildings and structures, as well as parking spaces. Property tax is calculated according to annual rate: 1% for organizations, 0.1% for individuals from the value of the property. When calculating the amount of tax, it is necessary to correctly determine the value of the property. Payment occurs once a year.
The following real estate objects are exempt from taxation:
. premises in apartment buildings owned by individuals, but not more than one living quarters;
. highways common use with service, engineering and protective structures;
. buildings and structures in rural areas owned by employees (including retired) of agricultural enterprises.
In fact, only those individuals who own private houses, garages or parking spaces pay real estate tax.
We did not take into account the taxes of individual entrepreneurs and legal entities, taxes paid by the employer for their employees (another 34% of the nominal wage) and taxes, for example, on picking (mushrooms, berries). However, here are some figures that will help to imagine the scale of taxation in Belarus:
In 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 paid 6,054 rubles for taxes.
As you can see, the amount that each Belarusian pays to the budget turns out to be very tangible, but it differs in each specific case. You can calculate the amount that you spend on taxes.
feature tax legislation Republic of Belarus is the fact that the Tax Code consists of two parts (general and special), adopted with a large time interval.
The general part, adopted on December 19, 2002, states that the tax legislation consists of:
- tax code
- relevant laws
- international treaties
- acts of the President and the Government
- acts of state authorities and local self-government.
a common part establishes a general system of taxes, introduces, changes, terminates their action on the territory of the country, gives definitions of basic terms and concepts, regulates all general issues taxation.
Special part, adopted on December 29, 2009, contains detailed description all taxes, various tax regimes in force in the country.
All taxes in Belarus are divided into: Republican and local
Republican taxes
value added tax. Payers are organizations and entrepreneurs, and when importing some goods, also individuals. Object - sales turnover for certain types of goods, works and services, as well as imports. The tax base- cash and other receipts from the sale of these works, services and goods. Minimum bet equals ten percent.
excises. Payers are manufacturers and importers of excisable goods. Traditionally, excisable products include alcohol-containing and tobacco products, certain types of fuel and fuel oils, disinfectants and household chemicals. The rates depend on the type of product and are set both in a fixed amount and as a percentage of its cost.
income tax. Payers are organizations. Object - gross profit, base - the difference between income and expenses in a certain period. The general rate is eighteen percent, preferential rates are set for science-intensive industries and manufacturers of high-tech goods.
Income tax foreign organizations who do not carry out activities on the territory of the republic through a permanent representative office. The tax base is profit minus confirmed expenses. The rate depends on the type of activity carried out and varies from six to fifteen percent.
Income tax from individuals. The general rate is thirteen percent. A preferential rate of nine percent is set for employees who receive income from residents and non-residents of the Park of High Technologies. The rate for entrepreneurs and notaries is sixteen percent, winnings are subject to a four percent rate.
Property tax. The payers are the owners and legal owners real estate. The tax base is determined based on the residual book value property or its valuation data. The rate varies from 0.1 to one percent, depending on the type of property and the name of the payer.
Land tax. The payers are the owners and legal owners of the land plots. The base is the cadastral value of the land. Rates are different for land of different categories.
environmental tax. Payers - persons carrying out harmful emissions into the environment, as well as waste disposal. The base is the volume of such emissions. The rate depends on the type of harmful effect.
Production tax (withdrawal) natural resources . Payers - all persons engaged in such mining, except government organizations. Base - the volume of production. The rate is set depending on the type of mineral.
Collection for the passage of motor vehicles of foreign states on public roads. The rate depends on the type of transport and its weight. Vehicles weighing more than five tons are taxed.
Offshore fee. Payers are residents. Object - enum Money v offshore zone and fulfillment of other (non-monetary) obligations to a non-resident registered offshore. Base - the cost of the transfer or the price of the contract. The rate is fifteen percent.
Stamp duty. Object - operations with bills of exchange. Base - the amount of the bill. The rate for cases directly provided for 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 not expressly stipulated by law, the fee rate is 0.1 percent.
Consular fee, government duty, patent fees. Object – various legal significant actions carried out at the request of citizens and legal entities, respectively: by diplomatic missions and consular offices of the republic, various authorized state institutions, government agency"National Center for Intellectual Property". Rates depend on the type of action requested.
There are also a number of fees and duties classified by the Tax Code of the Republic of Belarus as tax payments, the rates and procedure for collection of which are regulated by other regulatory acts.
These fees include:
- customs duties and fees (established by decrees of the President of the Republic of Belarus)
- recycling fee (established by decree of the President of the Republic of Belarus dated 04.02.2014)
- fundraising fee public spending(Established by the Decree of the President of the Russian Federation of April 2, 2015 "On the Prevention of Social Dependency").
Local taxes and fees
dog ownership tax. The payers are the owners of the animals. Object - dogs older than three months of age. The rate is calculated based on the height of the dog.
Resort fee. Payers are individuals. The object is the fact of being in health-improving institutions. Base - the price of services rendered or vouchers. The rates are different, but cannot be more than five percent.
Collection from manufacturers. Payers - persons who collect and harvest mushrooms, plants, other raw materials for the purpose of their further industrial processing and sale. Base - the cost of harvested, the rate can be no higher than five percent.
Special tax regimes
On the territory of the republic, a large number of special tax regimes are provided, which include:
- simplified taxation system
- uniform taxes: from individual entrepreneurs and other individuals, for producers of agricultural products
- gambling business tax
- lottery tax
- fee for the implementation of: handicraft activities, activities in the field of agro-ecotourism
- a single tax on imputed income
These regimes simplify taxation for certain areas of activity, as a rule, replace in whole or in part several taxes in various combinations.
Conclusion
Assessing the tax system of Belarus, it should be noted that its main tax law is modern, understandable, and detailed. There is a tendency to stimulate the development of high-tech industries, as well as agricultural producers. This is done by providing privileges and preferences to these categories of taxpayers.
The legislation has carefully worked out a large number of special simplified tax regimes compared to other CIS countries, which has a beneficial effect on the development of small and medium-sized businesses.
tax rates on basic taxes (income, VAT, income) are very liberal. However, the total amount of taxes in the country is considerable.
Even with a very general analysis of the main provisions of tax legislation, it is especially striking that the amount of taxes collected from individuals is excessive. In addition to traditional taxes, there are also those that are not found in any other CIS state: a tax on dog owners, a fee to finance government spending, and a resort tax.
Assessing whether this is good or bad is difficult. Given the financial stability and high level of income of the population, the presence of these taxes has a positive effect on the interests of the state, since at low rates for taxpayers, these fees and taxes are not too burdensome. But if the level of income of the population is low, then the collection, in addition to the main, and such secondary fees, does not seem fair and correct.
The article was prepared by specialists of SoyuzPravoInform LLC.
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The simplified taxation system can be applied from the moment the company is established, or you can switch to it from the next year. During the year, you can not switch to it. Starting from the new year, only those business entities that, during the first 9 months of the current year, have the right to switch to the simplified taxation system:
- Organizations that carry out:
- real estate activity;
- Organizations that are:
- holding members;
- microfinance, incl.
pawnshops.
- 3% of gross revenue:
This article provides general information about the taxation of enterprises in Belarus. 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 start your own business? What taxes to pay? And what steps to take if things don't work out? Find out the answers to these questions from our article.
Step 1: before opening an IP ...
To begin with, let's consider cases in the implementation of which type of activity it is not necessary to open an IP.
Sign in
If you decide to take up tutoring, become a photographer or a leader at weddings, then you do not need to register an individual entrepreneur. It is enough to report your activities to the tax office and pay a single tax. You can find a list of all types of activities that can be carried out without registering an individual entrepreneur 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 the activities of individuals” (dated September 19, 2017), you can find out what types of economic activity can be carried out as an individual entrepreneur.
Step 2: submit documents
In order to open an IP, you need your passport and a photo for documents. You come to the executive committee at the place of registration with these documents, fill out an application and pay a fee. You can also register an individual entrepreneur on the website of the Unified State Register of Legal Entities and Individual Entrepreneurs, you only need an electronic digital signature key. It can be purchased at the Information and Publishing Center for Taxes and Duties and at the National Center electronic services(78.74 rubles). But the first way will be more reliable. After all, you will need to wander around the city anyway. To pay the fee, you need to clarify the details in the executive committee. The cost of the duty is 0.5 base units or 11.5 rubles. The receipt must have a bank seal with the signature of the employee, because documents will not be accepted without it. It is important to indicate in the application correctly the type of activity that you decide to do. The types of activities are determined in accordance with OKRB 005-2011 “Types of economic activity”.
Step 3: Obtain a Certificate of Registration
According to some information, registration of IP takes approximately 20 minutes. By law, a certificate of state registration You should be issued the very next day. In Minsk, you can get it on the day of registration. After registering an IP, if you want, you can make a seal. But for Ipeshnikov it can not be done.
Step 4: where to register?
Next, you need to register as an individual entrepreneur with the tax authorities, the Social Protection Fund, Belgosstrakh, and statistical authorities. The executive committee helps to resolve this issue (free of charge). Usually, it takes five business days after the registration of the IP. also in tax office you will need to register a book of comments and suggestions. It can be purchased at trading network publishing house "Belblankvyd" (there are in the kiosks of the Ministry of Taxes and Mining). The completed book of comments and suggestions must be brought to the "One Window" in your IMNS and brought to the final.
Step 5: open a bank account
To open a bank account, you need to fill out an application for opening an account, a copy of the IP registration certificate, a passport and a seal (if any) on the spot.
Step 6: for trading and household services
If you plan to engage in trade, then you also need to register in the Commercial Register. To do this, write an application according to the model that you will be told in the trade department of the executive committee at the place of registration of the IP (here you hand it in). If you plan to provide household services, then you need to register in the register of household services. Also, the forms of applications for registration in the trade register and the register of household services, instructions for filling them out can be found on the website of the Ministry of Antimonopoly Regulation and Trade of the Republic of Belarus (MART).
Step 7: money through the cash register ...
Many individual entrepreneurs need to have a cash register totalizer (KSA). Who does not need a cash register can be found on the website of the Ministry of Taxes and Duties. This is discussed in the resolution of the National Bank and the Council of Ministers of the Republic of Belarus No. 924/16 of 07/06/2011. KSA models that can be used can be found in a special registry. The IMNS will also help you with the registration of the KSA.
Step 8: Get a license
If you decide to provide legal services, transport passengers or open a pawnshop, then you need a license. Acquainted with complete list activities where a license is required, you can in the decree of the President of the Republic of Belarus No. 450 of 09/01/2010.
Step 9: pay taxes
For some activities, you need to pay a single tax. It must be paid by hairdressers, drivers and cleaning companies. You can find more information about who should pay the single tax in Article 296 of the Tax Code of the Republic of Belarus. Important point! If you do not need to pay a single tax, then you can choose the system of taxation yourself. Those who refused the single tax (who has the right) pay 16% of income or pay tax under the simplified system - 5% of all revenue, or 3% of revenue with VAT. In order to pay tax under the simplified system, you need to submit an application to the Tax Inspectorate at the place of registration within 20 working days from the date of registration of the IP. The application form was approved by the Decree of the Ministry of Taxes of the Republic of Belarus No. 42 of December 24, 2014 and is also available on the website of the Ministry of Taxes and Dues of the Republic of Belarus.
Step 10: If it doesn't work...
If things did not go well, and you decided to close the IP, then it will take about two months. You should know that as long as the IP exists, taxes are deducted from you to the Social Security Fund. First of all, you need to submit a paid termination notice. entrepreneurial activity in the journal "Justice of Belarus" (costs 9 rubles), as well as write a corresponding application to the registration authority. From September 2017, the executive committee will notify the "Justice of Belarus" about the start of the procedure for the liquidation of the IP.
TO THIS TOPIC!
Income tax rates:
for individuals - 13%;
for individuals on income from the lease of real estate, if they do not exceed 5,555 Belarusian rubles in 2017. — fixed amount;
for individuals on income from winnings (returned unplayed bets) received from Belarusian organizers of gambling - 4%;
for individual entrepreneurs on income received from entrepreneurial activity - 16%;
for notaries and lawyers on income received from notarial and individual advocacy - 16%;
on income calculated tax authority based on the excess of expenses over income - 16%;
on income related to the high-tech park - 9%.
Prepared by Daria Shevtsova
Taxation system in the Republic of Belarus
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How to understand 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 FAQ, which clients ask me when opening companies, sounds like this: “What taxes do enterprises in Belarus pay?”.
In this article, I will try to give you a complete picture of the tax burden of organizations and talk about the main rules of tax law.
First, let's talk about legal entities.
General or simplified taxation system
Any legal entity, regardless of the legal form, can choose one of two taxation systems: general or simplified. The simplified taxation system provides for two more subsystems - with the payment of value added tax (hereinafter referred to as VAT) and without payment of VAT.
Regardless of which system the company chooses, it makes mandatory payments related to:
- payment of wages to employees: (when creating a legal entity, the duty of the employer is to hire employees according to the organization's staffing table).
The company is obliged to pay 34% of the payroll fund to the Social Protection Fund (hereinafter referred to as the FSZN) - these are deductions for compulsory social insurance;
0.6% of the wage fund is transferred as compulsory insurance against accidents at work.
The employer is obliged to deduct 13% of income tax and 1% of contributions to the Social Security Fund from the employee's salary and transfer it to the budget and the Social Security Fund, i.e. this does not refer to the burden of the organization, but it is important to know in order to understand the responsibilities of the employer.
- import of goods into the territory of the Republic of Belarus: general rule value added import tax is paid at a rate of 20% of the value of imported goods, while importing certain goods the rate may be 10% (some food products and goods for children).
Now let's take a closer look at the taxes associated with the implementation of entrepreneurial activities.
The general system of taxation provides for the payment of:
- VAT at a rate of 20% of turnover on the sale of goods, works, services, property rights.
- Income tax at a rate of 18% of the profits received.
- Other taxes in the presence of objects of taxation ( land tax, real estate tax, excises, environmental tax, etc.)
Simplified taxation system
The simplified taxation system can be applied from the moment the company is established, or you can switch to it from the next year. During the year, you can not switch to it.
Memo on the simplified taxation system
Starting from the new year, only those business entities that, during the first 9 months of the current year, have the right to switch to the simplified taxation system:
- the number of employees is no more than 100 people on average;
- the amount of gross proceeds on an accrual basis is no more than 1,542,600 Belarusian rubles, and for individual entrepreneurs (hereinafter referred to as IP) - no more than 168,900 Belarusian rubles.
- the number of employees is no more than 50 people on average:
- the amount of gross revenue on an accrual basis is not more than 1,058,400 Belarusian rubles
Not entitled to apply the simplified taxation system:
- Organizations and individual entrepreneurs:
- producing excisable goods;
- selling jewelry and other household items made of precious metals and precious stones.
- exercising property rights to means of individualization of participants in civil circulation, goods, works or services (company names, trademarks and service marks, geographical indications, etc.);
- who are residents of free economic zones, the special tourist and recreational park “Augustow Canal”, the High-Tech Park, the Chinese-Belarusian Industrial Park “Industrial Park “Great Stone”;
- providing for rent (financial lease (leasing)), other paid or free use of capital buildings, their parts, parking spaces that are not under their ownership, economic management, operational management;
- providing services of "Internet sites";
- who are professional participants in the securities market;
- carrying out: lottery activities; retail trade through an online store; activities within the framework of a simple partnership; activities for organizing and conducting electronic interactive games;
- Organizations that carry out:
- real estate activity;
- insurance business ( insurance companies, including mutual insurance companies, associations of insurers);
- banking activity (banks);
- activities in the gambling business;
- intermediary activity on insurance;
- Organizations that are:
- holding members;
- microfinance, incl. pawnshops.
In addition, organizations producing agricultural products in the territory of the Republic of Belarus and paying a single tax for producers of agricultural products cannot apply the simplified taxation system; IP in terms of activities for which a single tax is paid; organizations that are payers of a single tax on imputed income; unitary enterprises whose property is owned by a legal entity, as well as commercial organizations, more than 25% of whose shares are owned by one or more organizations.
Tax rates under the simplified taxation system:
- 3% of gross revenue:
- for organizations and individual entrepreneurs paying VAT;
- for organizations engaged in retail trade and not paying VAT with the number of employees on average for the period from the beginning of the year to reporting period inclusive of no more than 15 people and individual entrepreneurs, whose gross proceeds on an accrual basis since the beginning of the year is not more than 410,000 Belarusian rubles, - in relation to proceeds from sales in retail purchased goods.
- 5% of gross revenue - for organizations and individual entrepreneurs who do not pay VAT.
- This tax rate without paying VAT can only be applied by enterprises with an average number of employees for the period from the beginning of the year to the reporting period inclusive of no more than 50 people, if the amount of their gross proceeds on an accrual basis from the beginning of the year is not more than 940,000 Belarusian rubles.
- 16% in relation to gratuitously received goods (works, services), property rights, funds.
Friends! This article provides general information about the taxation of enterprises in Belarus. 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.
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