PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of September 22, 2017 No. 345

About development of trade, public catering and consumer services

For the purpose of creation of conditions for development of trade, public catering and consumer services:

1. Determine that:

1.1. from January 1, 2018 to December 31, 2022 individual entrepreneurs and legal entities have the right to perform in the territory of the rural zone retail trade in shopping facilities, on trade places in the markets, at fairs, public catering in objects of public catering, rendering household services (further – activities in the territory of the rural zone), and individual entrepreneurs and the microorganizations – in the territory of small residential locations public catering in objects of public catering, rendering household services (further – activities in the territory of small residential locations) taking into account the following features:

turnovers on the sales of goods (works, services) arising respectively from activities in the territory of the rural zone and from activities in the territory of small residential locations are exempted from the value added tax;

the profit on sales of goods (works, services) received respectively from activities in the territory of the rural zone and from activities in the territory of small residential locations is assessed with the income tax at the rate of 6 percent;

income from activities in the corresponding territories is assessed with the income tax from physical persons at the rate of 6 percent if the individual entrepreneurs receiving them are payers of this tax;

the flat tax rate in month for the individual entrepreneurs who are payers of this tax and performing the activities in the corresponding territories recognized by the taxation object the single tax constitutes one basic size (proceeding from the size of the basic size established for date of submission by the individual entrepreneur to tax authority of the tax declaration (calculation) for the single tax);

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