Trade in fresh flowers without registration of an individual entrepreneur is possible!
With the onset of spring, on the eve of the spring holidays, the demand for fresh flowers traditionally increases. Someone is in a hurry to congratulate their loved ones on the 8th of March, while someone just wants to enjoy the awakening of nature, the bright sun and create a spring mood for themselves by buying a bunch of spring tulips, a branch of delicate mimosa, scarlet carnations or luxurious beautiful roses.
At such a time, in order to replenish the family budget, many citizens plan to start selling floriculture products. Individuals have the right to carry out these activities without state registration as an individual entrepreneur. To do this, they just need to pay a single tax from individual entrepreneurs and other individuals (hereinafter - the single tax).
In this material, we recall the main points to which individuals need to pay attention when carrying out such activities in order not to violate the norms of the current legislation.
- For the purpose of paying a single tax, floriculture products include flowers, their bulbs, tubers, root tubers, corms, rosettes of flower roots, seedlings, cut flowers and fresh flower bouquets, flowers in pots, flower buds, including bouquets, wreaths, etc. ., flower seeds (annual, biennial), etc.
- Citizens have the right to carry out retail trade in floriculture products, ornamental plants, their seeds and seedlings at trading places and (or) in other places established by local executive and administrative bodies.
- Not later than the day preceding the day of the beginning of the implementation of the specified type of activity, individuals must:
3.1. submit to the tax authority at the place of residence (or other tax authority) a written notification or notification through the payer's personal account in the prescribed form, indicating the type of activity, period and place of its implementation;
3.2. in the presence of the right to benefits provided for citizens - retirees by age, disabled people, parents (adoptive parents, adoptive parents) in large families with three or more children under the age of eighteen, as well as raising disabled children under the age of eighteen, the rate of the single tax decreases by 20 percent. If single tax payers have the right to reduce the rate simultaneously for several reasons, the single tax rate is reduced by 45 percent. And for payers - parents (adoptive parents, adoptive parents) who are disabled of I and II groups and raising minor children and (or) children receiving education in the daytime form of education, the amount of the benefit is 100 percent, provided that the spouse (if his (her) presence) of the payer is also a disabled person of I or II group. All these categories of citizens entitled to benefits from the single tax must submit documents confirming such a right to the tax authority;
3.3 pay a single tax calculated by the tax inspector on the basis of the submitted notification based on the tax rates established in the locality in which the payer will carry out activities. The details for the payment of the single tax will be indicated by the inspector.
- The rates of the single tax in accordance with Appendix 24 to the Tax Code of the Republic of Belarus are established on the territory of the Minsk region in the following amounts:
- in Minsk region - 66 rubles;
- in Borisov, Zhodino, Molodechno, Slutsk, Soligorsk - 58 rubles;
- in other settlements of the Minsk region - 57 rubles.
- When selling flowers and floral products at retail outlets, sales exhibitions, fairs for less than 15 days during a month, a reduction factor of 0.5 is applied to the single tax rate when calculating its amount.
- Payment of the single tax is made only for the months when the activity will be carried out.
- Citizens have the right to carry out retail trade in floriculture products only independently, without involving other individuals under labor and (or) civil law contracts.
- Within the framework of the declarative principle, individuals have the right to sell at retail outlets and (or) in other places established by local executive and regulatory bodies not only self-grown flowers, but also purchased for further sale.
As can be seen from the above algorithm, the procedure for paying the single tax does not require time and is as simple as possible. At the same time, we remind you that if a citizen of this activity is established without paying a single tax, he will have to pay tax at the current rate, and if such a violation is committed, the single tax is re-calculated by the tax authorities applying a coefficient of 5 to the current rate.