LAW OF THE REPUBLIC OF BELARUS

of April 22, 2024 No. 365-Z

About change of the laws concerning business activity

Accepted by the House of Representatives on March 21, 2024

Approved by Council of the Republic on April 10, 2024

Article 1. Bring in the Civil code of the Republic of Belarus of December 7, 1998 the following changes:

1. To state Item 1 of Article 1 in the following edition:

"1. The civil legislation determines legal status of participants of civil circulation, the basis of origin and procedure of the property right and other corporeal rights, the rights to intellectual property items, governs the relations between persons performing business activity or with their participation, the relations connected with participation in legal entities or with management of them, contractual and other commitments, and also other property and related personal non-property relations.

Business activity is independent activities of legal entities and physical persons, except for the activities specified in part three of this Item, performed by them in civil circulation on its own behalf, on the risk and under the property responsibility and directed to systematic profit earning from use of property, the sales of the things made, processed or acquired by specified persons for sale and also from performance of works or rendering services if these works or services intend for realization to other persons and are not used for own consumption.

Do not treat business activity:

lawyer activities;

notarial activities;

activities of arbitration judges;

activities of mediators;

the activities performed within temporary research teams;

the activities performed within temporary collectives of cultural actions;

activities of physical persons for use of own securities, bank accounts, accounts on accounting of deposits (deposits), and also on other transactions with banks, non-bank credit and financial organizations for the purpose of preserving money and (or) income acquisitions;

activities of the citizens of the Republic of Belarus including performing maintaining personal subsidiary farms for production, conversion and realization of the agricultural products made by them on the parcels of land which are in the territory of the Republic of Belarus provided to such citizens and (or) faces consisting with them in the relations of close relationship or property, the guardian, custodian and ward for construction and (or) the servicing of the single-family apartment house registered by the organization for state registration of real estate, the rights to it and transactions of apartments with it in the blocked apartment house, maintaining personal subsidiary farm, mowing, pasture of farm animals, collective gardening, country construction, truck farming in the form of office allotment;

realization by citizens of the Republic of Belarus on trade places and (or) in other places of herbs, wild-growing berries, nuts and other fruits, mushrooms established by local executive and administrative organs, other wild-growing products;

performed by physical persons independently on its own behalf:

activities for provision of loans by means of online borrowing services;

activities for acquisition and (or) alienation of digital signs (tokens);

initiation of transactions with non-deliverable off-exchange financial instruments;

alienation on paid basis of the property made, processed, acquired and (or) used by them for the personal, family, house or other needs which are not connected with implementation of business activity;

provision of the apartment houses belonging to them on the property right, apartments, premises, garden lodges, dachas, garages, parking places according to employment contracts of premises or lease (except provision of apartment houses, apartments, premises, garden lodges, dachas, garages, parking places for the short-term period *);

the work provided to physical persons in the procedure established by the legislation by legal entities and (or) individual entrepreneurs under civil agreements which subject are performance of works, rendering services, creation of intellectual property items.

Housing, family, employment, land relations, the relations on use of other natural resources and environmental protection, in the field of architectural, town-planning and construction activities, answering to the signs specified in parts one and the second this Item are regulated by the civil legislation if the housing legislation, the legislation on scrap and family, on work, on employment of the population, on protection and use of lands, in the field of architectural, town-planning and construction activities and other special legal acts does not provide other.

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* For the purposes of application of the paragraph of the sixteenth of part three of this Item provision of apartment houses, apartments, premises, garden lodges, dachas, garages, parking places for the short-term period are understood provision of places for short-term accommodation, and also as provision of garden lodges, dachas, garages, parking places on prisoners in calendar year to two and (or) more lease agreements, effective period of each of which does not exceed fifteen days.".

2. In part two of Item 2 of Article 10 of the word "individual entrepreneurs" shall be replaced with words "the physical persons performing individual business activity".

3. State Article 22 in the following edition:

"Article 22. Individual business activity of the citizen

1. The citizen has the right to perform without formation of legal entity individual business activity since the moment:

1) state registration as the individual entrepreneur;

2) notifications of tax authority according to the tax legislation about application of specific modes of the taxation for implementation:

independent professional activity when which implementing the citizen has no employer and does not involve other physical persons according to employment and (or) civil contracts;

craft activity according to the procedure and on the conditions determined by the President of the Republic of Belarus;

3) decision makings of district executive committee about implementation by the citizen of activities for rendering services in the field of agroecotourism according to the procedure and on the conditions determined by the President of the Republic of Belarus.

When implementing individual business activity as the individual entrepreneur the citizen has the right:

perform types of activity according to the list determined by Council of Ministers of the Republic of Belarus;

involve no more than three physical persons according to employment and (or) civil contracts which subject are performance of works, rendering services, creation of intellectual property items.

By legal acts other prohibitions on implementation of individual business activity as the individual entrepreneur can be established.

The list of the types of activity permitted for implementation as independent professional activity is determined by Council of Ministers of the Republic of Belarus.

The citizen has the right to perform individual business activity in one or several forms specified in subitems 1-3 of part one of this Item.

2. If other is not established by legal acts or does not follow from being of legal relationship, to activities of individual entrepreneurs the rules of this Code regulating activities of legal entities, being the commercial organizations, and are applied to individual business activity, the right to which implementation arises since the moment specified in subitems 2 and 3 of part one of Item 1 of this Article - the rules of this Code regulating activities of physical persons.

3. The citizen performing individual business activity without formation of legal entity with violation of requirements of Item 1 of this Article having no right to refer concerning the bargains concluded by it at the same time to the fact that he is not the citizen performing individual business activity. The rules established by the legislation for individual business activity are applied to such transactions.

4. The individual business activity performed by the citizen with violation of requirements of Item 1 of this Article is illegal.".

4. In Article 31:

third after the word "entrepreneurial" to add the name of Article and part with the words "or other";

state part one in the following edition:

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