Starting an Agrotourism Business
Agrotourism is an activity aimed at familiarizing agrotourists with the natural, agricultural, and cultural potential of the republic, as well as national traditions, during their leisure, recreation, and temporary stay at agrotourism estates.
Agrotourist is an individual who consumes services in the field of agrotourism.
Agrotourism estate is a residential building, including any guest houses, owned by an agrotourism entity – an agricultural organization, an agrotourism entity – an individual and/or a member(s) of their family, located on a land plot in a rural area, a small urban settlement, as well as corresponding land plots provided for the construction and/or maintenance of a residential building, personal subsidiary farming, or agriculture, located in the same settlement or in different settlements if such plots border each other.
Small urban settlements are urban-type settlements, district-level cities with a population of up to 20,000 people.
Master classes are practical lessons and events aimed at improving practical skills, conducted by an agrotourism entity in areas related to crafts and/or national traditions, with or without a visual demonstration of the actions performed by the agrotourism entity.
Production and/or processing of agricultural products is the activity of an agrotourism entity in producing crop and livestock products and/or processing them, as well as using these products to provide agrotourists with food.
Rural area is a territory within the spatial boundaries of rural councils, excluding the territories of urban-type settlements and district-level cities.
Family members of an individual are parents (adoptive parents), children (including adopted children), siblings, grandparents, grandchildren, great-grandparents, great-grandchildren, spouse, family members of the spouse (including deceased), guardian, trustee, and ward.
Before commencing activities for providing agrotourism services, individuals are obliged to:
- For each agrotourism estate, submit a written application for carrying out agrotourism services in the form established by the Ministry of Sports and Tourism (hereinafter – written application) to the district executive committee at the location of the agrotourism estate. The written application must be accompanied by the written consent of the owner(s) of the residential building for its use in providing agrotourism services.
- Register with the tax authority at their place of residence.
Registration of an individual – payer of the fee for providing agrotourism services is carried out at the tax authority.
The basis for registration is an application, which can be submitted to any tax authority regardless of the place of residence of the agro-ecotourism entity.
Along with the application, a passport or other identity document must also be provided.
ATTENTION!
Identity documents include:
- passport of a citizen of the Republic of Belarus (ID card);
- residence permit in the Republic of Belarus;
- refugee certificate.
Please note!
If there is a taxpayer identification number (TIN), re-registration is not required.
- Individuals engaged in agro-ecotourism services in the manner determined by the President of the Republic of Belarus, and for whom local executive and administrative bodies have made decisions on the application of the fee (in respect of one or more agro-ecotourism estates owned by such individuals), are recognized as payers of the fee for carrying out activities in the field of agro-ecotourism services (hereinafter – the fee).
A decision of the local executive and administrative body on the application of the fee cannot be made in respect of an agro-ecotourism estate located in a settlement included by the regional executive committee in the list of settlements where the placement of agro-ecotourism estates is not allowed, but at the same time, in such an agro-ecotourism estate, activities for the provision of agro-ecotourism services may continue in accordance with the law. If there is a decision of the local executive and administrative body on the application of the fee in respect of each agro-ecotourism estate, the fee is paid to the primary level budget at the location of the agro-ecotourism estate.
The start of activities for the provision of agro-ecotourism services in the territory of the respective agro-ecotourism estate is determined based on the date of the decision of the district executive committee on carrying out such activities.
The payer applies the fee until the termination of the decision of the local executive and administrative body on the application of the fee for carrying out activities in the field of agro-ecotourism services, adopted in respect of this payer.
The decision of the local executive and administrative body on the application of the fee, adopted in respect of the payer on the grounds and in the manner determined by the President of the Republic of Belarus, terminates:
- upon expiration of its term;
- by decision of the local executive and administrative body on the termination of the application of the fee, adopted on the grounds and in the manner determined by the President of the Republic of Belarus;
- upon termination of activities for the provision of agro-ecotourism services in the manner determined by the President of the Republic of Belarus.
ATTENTION!
According to Resolution of the Council of Ministers of the Republic of Belarus dated 18.03.2010 No. 383, individuals engaged in agro-ecotourism activities are obliged to acquire a book of inspection records no later than six months from the date of their tax registration.
Until July 1, 2023, agro-ecotourism entities engaged in providing agro-ecotourism services are obliged to obtain a decision from the district executive committee on carrying out agro-ecotourism activities.
Agro-ecotourism entities, when carrying out agro-ecotourism activities, are obliged to:
- comply with the requirements of legislation in the field of sanitary and epidemiological well-being of the population, environmental protection requirements, fire safety requirements, and other mandatory requirements;
- prevent actions that disturb public order or the peace of citizens residing in the same locality as the agro-ecotourism entity;
- take measures to ensure that agro-ecotourists comply with the provisions stipulated in paragraphs 1 and 2.
It is not permitted to provide services for holding presentations, anniversaries, banquets, and conducting mass sports, physical culture and recreation, and cultural events in close proximity to the boundaries of land plots where residential buildings used by individuals for permanent residence are located, with the exception of:
- providing relevant services in the premises of an agro-ecotourism estate;
- obtaining written consent from the land users of such land plots by the agro-ecotourism entity.
Agro-ecotourism entities may provide agro-ecotourists with the following services:
- familiarization with natural, agricultural, and architectural objects, national traditions of the respective locality;
- provision of residential rooms in an agro-ecotourism estate for accommodation;
- provision of meals using agricultural products produced and/or processed on land plots provided to agro-ecotourism entities;
- holding presentations, anniversaries, banquets;
- provision of bathhouse, sauna, and shower services;
- conducting master classes;
- animal riding, excluding wild animals, and horse-drawn transport;
- transport services;
- conducting mass sports, physical culture and recreation, and cultural events;
- provision of equipment for sports and recreation.
Agro-ecotourism entities ensure the provision of agro-ecotourism services in a complex of at least two, with the mandatory inclusion of one of the following services in the specified complex:
- familiarization with natural, agricultural, and architectural objects, national traditions of the respective locality;
- provision of residential rooms in an agro-ecotourism estate for accommodation;
- provision of meals using agricultural products produced and/or processed on land plots provided to agro-ecotourism entities;
Individuals who produce and/or process agricultural products on land plots provided in rural areas, small urban settlements for the construction and/or maintenance of a single-family or block-of-flats residential building, including an apartment in a block-of-flats residential building (hereinafter — residential building), or for personal subsidiary farming, are entitled to carry out activities for the provision of agro-ecotourism services in accordance with the procedure defined by Decree of the President of the Republic of Belarus dated 04.10.2022 No. 351 "On the Development of Agro-Ecotourism" (hereinafter — Decree No. 351, agro-ecotourism entity).
For reference:
Clarification of issues related to the application of Decree No. 351 falls within the competence of the Ministry of Sports and Tourism of the Republic of Belarus.
An agro-ecotourism entity may carry out activities for the provision of agro-ecotourism services provided that all of the following conditions are met:
- the residential building, the total number of living rooms in which (including rooms in guest houses located on the plot) does not exceed ten, is owned by the individual and/or a member(s) of their family, and the owner(s) of the residential building consent to its use for agro-ecotourism activities. This consent is submitted to the district executive committee in written form along with a written application for agro-ecotourism activities;
- the individual and/or a member(s) of their family own, lease, possess by lifelong inheritable tenure, or have permanent or temporary use of a land plot within the same district, corresponding to the intended purposes established in the first part of paragraph 1 of Decree No. 351;
- the individual carries out personal subsidiary farming or produces and/or processes agricultural products;
- there are opportunities for agro-ecotourists to get acquainted with natural, agricultural, and architectural objects, and national traditions of the respective area.
An agro-ecotourism entity has the right to carry out activities for the provision of agro-ecotourism services on the territory of an agro-ecotourism estate (agro-ecotourism estates, but no more than two), subject to the conditions provided for in paragraph 4 of Decree No. 361.
For reference:
Activities for the provision of agro-ecotourism services are carried out by individuals without state registration as individual entrepreneurs.
For the purpose of carrying out activities for the provision of agro-ecotourism services, an agro-ecotourism entity may engage individuals under employment contracts and/or civil law contracts.
Agro-ecotourism service agreements are concluded between agro-ecotourism entities and agro-ecotourists or between agro-ecotourism entities and tour operators (other organizations) in written form, specifying the services and terms of their provision.
Agro-ecotourism service agreements are concluded by the parties in accordance with the standard forms of agro-ecotourism service agreements established by the Council of Ministers of the Republic of Belarus.
Tour operators include agro-ecotourism services in the tours they form for subsequent sale to agro-ecotourists.
Resolution of the Council of Ministers of the Republic of Belarus dated 09.12.2022 No. 860 "On the implementation of the Decree of the President of the Republic of Belarus dated October 4, 2022 No. 351" established the following standard forms of contracts for the provision of services in the field of agroecotourism:
- standard form of contract for the provision of agroecotourism services by an agroecotourism entity to agroecotourists according to Appendix 1;
- standard form of contract for the provision of services in the field of agroecotourism between an agroecotourism entity and a tour operator according to Appendix 2.
The LEGAL BASIS for citizens of the Republic of Belarus to conduct personal subsidiary farming, as well as measures for its state support, are defined in the Law of the Republic of Belarus dated 11.11.2002 No. 149-Z "On Personal Subsidiary Farms of Citizens" (hereinafter - the Law).
Personal subsidiary farming of citizens is a form of economic and labor activity of citizens for the production of agricultural products, based on the use of land plots provided for these purposes in accordance with the legislation of the Republic of Belarus on land protection and use (Article 2 of the Law).
In personal subsidiary farms of citizens, the following may be privately owned:
- farm buildings and structures,
- livestock, poultry,
- perennial plantings,
- in the manner established by the legislation of the Republic of Belarus - vehicles,
- other property not prohibited by the legislation of the Republic of Belarus.
Citizens carry out personal subsidiary farming at their own discretion and at their own risk.
The activities of citizens engaged in personal subsidiary farming for the production, processing and sale of agricultural products produced by them are not considered entrepreneurial activity (Article 3 of the Law).
The activity of an agroecotourism entity on the territory of the respective agroecotourism farmstead may be terminated by decision of:
- the agroecotourism entity;
- the district executive committee on grounds established by the Council of Ministers of the Republic of Belarus.
Upon termination of activities providing services in the field of agroecotourism (termination of activities providing services in the field of agroecotourism on the territory of one agroecotourism farmstead, if the agroecotourism entity operates on the territory of two agroecotourism farmsteads), individuals - agroecotourism entities submit information to the tax authority regarding the conclusion (absence) of contracts for the provision of services in the field of agroecotourism.
If an agroecotourism entity decides to terminate activities providing services in the field of agroecotourism (terminate such activities on the territory of one agroecotourism farmstead, if the agroecotourism entity operates on the territory of two agroecotourism farmsteads), the agroecotourism entity sends a written notification in the form established by the Ministry of Sports and Tourism.
Written notification by individuals - agroecotourism entities is sent to the district executive committee at the location of the agroecotourism farmstead where the activity is being terminated.
Within five working days from the date of registration of the written notification, the district executive committee sends a copy thereof, indicating the date of termination of activities providing services in the field of agroecotourism, to the tax authority at the location of the agroecotourism farmstead of the individual agroecotourism entity.
An agroecotourism entity is considered to have terminated its activity (terminated its activity on the territory of the respective agroecotourism farmstead) from the date of registration of the written notification by the district executive committee, or from the date of the decision by the district executive committee on grounds established by the Council of Ministers of the Republic of Belarus, or within another period specified in such decision.
The paid amount of the fee for the calendar month in which:
- the decision of the local executive and administrative body on the application of the fee was terminated;
- activities providing services in the field of agroecotourism were terminated in the manner determined by the President of the Republic of Belarus;
- during the period of validity of the decision of the local executive and administrative body on the application of the fee, no activities providing services in the field of agroecotourism were carried out.