PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 16, 2014 No. 222

On regulation of business activity and sales of goods by individual entrepreneurs and other physical persons

For the purpose of enhancement of procedure for regulation of business activity and sales of goods by individual entrepreneurs and other physical persons:

1. Determine that:

1.1. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

1.2. individual entrepreneurs as of July 1, 2014 constitute the inventory of remaining balance of the goods imported on the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union without documents confirming their acquisition in case of retail trade which pay the single tax (further - the inventory of remaining balance of goods).

The inventory of remaining balance of goods is constituted on each shopping facility, the shopping facility of public catering, the trade place in the market, to the storage location of remaining balance of goods on paper in duplicate in any form with indication of in it surname, own name, middle name (in case of its availability) the individual entrepreneur, accounting number of the payer, the location of the shopping facility, the shopping facility of public catering, the trade place in the market, storage locations of remaining balance of goods, type of goods, the prices of remaining balance of goods by each type and total cost of remaining balance of goods, dates of creation of the inventory of remaining balance of goods and the personal signature of the individual entrepreneur. At the same time the price of remaining balance of goods by each type and total cost of remaining balance of goods is specified in Belarusian rubles proceeding from the Belarusian ruble exchange rate established by National Bank in relation to foreign currency for which goods, their acquisition operating for date were acquired.

Individual entrepreneurs no later than July 30, 2014 represent to tax authority in the place of registration the inventory of remaining balance of goods in duplicate for their assurance.

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