Taxation in Agritourism
Individuals who are subjects of agritourism are obliged to submit information on the conclusion (absence) of contracts for the provision of agritourism services in the reporting year, in the form established by the Ministry of Taxes and Duties, to any tax authority annually by January 20 of the year following the reporting year, regardless of the location of the agritourism farmstead, place of registration, or place of residence.
A subject of agritourism shall submit information on the conclusion (absence) of contracts for the provision of agritourism services to any tax authority, regardless of the location of the agritourism farmstead, place of registration, or place of residence, no later than the date on which they are deemed to have ceased operations:
in the event of cessation of agritourism services by decision of the agritourism subject during the period from January 1 to January 20 of the year following the reporting year — for the reporting year and the period from the beginning of the current year until the date of sending a written notification;
in the event of cessation of agritourism services by decision of the agritourism subject during the period from January 21 to December 31 of the reporting year — for the period from the beginning of the reporting year until the date of sending a written notification.
Information can be submitted by the agritourism subject to the tax authority in written or electronic form.
Information in written form can be submitted on paper in person by the agritourism subject or sent by mail.
Agritourism subjects have the right to send information to the tax authority electronically through the Taxpayer's Personal Account.
https://nalog.gov.by/individuals/taxation_not_require_registration_as_entrepreneur/agroecotourism_service/?data-target=%23nav-9967#nav-9967
Excerpt from the Code of the Republic of Belarus on Administrative Offenses
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Article 24.47. Violation of the procedure for carrying out activities for the provision of agritourism services
- Carrying out activities for the provision of agritourism services by an individual or an agricultural organization without concluding a contract for the provision of agritourism services —
entails the imposition of a fine ranging from one to ten basic units.
- Failure by an individual or an agricultural organization to submit information to the tax authority in the prescribed form regarding contracts for the provision of agritourism services concluded in the past year —
entails the imposition of a fine ranging from one to five basic units.
Individual entrepreneurial activity carried out by a citizen in violation of the requirements of paragraph 1 of Article 22 of the Civil Code of the Republic of Belarus is illegal, for which responsibility is provided for by part 3 of Article 13.3 of the Code of the Republic of Belarus on Administrative Offenses in the form of a fine ranging from twenty to fifty basic units with confiscation of up to one hundred percent of the income received as a result of such activity, instruments and means of committing the administrative offense, or without confiscation.
The Head of State has signed the Law of the Republic of Belarus dated April 22, 2024, No. 365-Z "On Amendments to Laws on Entrepreneurial Activity" (Law No. 365-Z).
As of October 1, 2024, the entrepreneurial architecture in the republic has been updated, providing for two categories of entities engaged in entrepreneurial activity:
legal entities
- small organizations with an average headcount of up to 100 people,
- medium organizations – up to 250 employees,
- large organizations – over 250 people;
individuals (four categories)
- individual entrepreneurs,
- individuals engaged in craft activities,
- individuals providing agro-ecotourism services,
- individuals engaged in independent professional activities.
For reference. When engaged in independent professional activity, a citizen does not have an employer and does not involve other individuals under labor and (or) civil law contracts.
The Law of the Republic of Belarus "On Amending Laws on Entrepreneurial Activity" has expanded the list of participants in the state social insurance system (Article 11).
As of October 1, 2024, mandatory state social insurance for pension purposes applies to individuals engaged in independent professional activities and applying the single tax for individual entrepreneurs and other individuals in respect of such activities in the manner prescribed by Chapter 33 of the Tax Code of the Republic of Belarus; craft activities; agro-ecotourism services (with the exception of pension recipients).
For reference. As of January 1, 2023, mandatory state social insurance for pension purposes applies to individuals recognized as payers of professional income tax (with the exception of pension recipients, and during the period of their application of the tax deduction for professional income tax).
In other words, starting from October 1, 2024, all the above-mentioned categories of individuals are obliged to pay mandatory insurance contributions for pension insurance to the budget of the state extra-budgetary fund of social protection of the population of the Republic of Belarus (fund budget).
Moreover, for these individuals (with the exception of those who are payers of professional income tax), the object for calculating contributions, the amount of such contributions, and the deadlines for their payment, established by the legislation on state social insurance for individual entrepreneurs in accordance with the Law of the Republic of Belarus of July 15, 2021, No. 118-Z "On Contributions to the Budget of the State Extra-budgetary Fund of Social Protection of the Population of the Republic of Belarus" (Law No. 118-Z), apply:
object for calculating contributions – the income determined by them,
- not less than the minimum wage established and indexed in accordance with the legislation in the month for which contributions are paid;
- not more than sixty times the average wage of employees in the republic for the last month of the year preceding the year for which contributions are paid (Articles 4, 9 of Law No. 118-Z);
For reference. The monthly minimum wage from January 2024 is set at 626.00 rubles; the nominal accrued average monthly wage for December 2023 is 2271.00 rubles.
the amount of contributions for pension insurance (as a percentage of the object for their accrual) – 29 percent (Article 5 of Law No. 118-Z);
For reference. Social insurance contributions (6 percent) are not paid by individuals engaged in independent professional activities, craft activities, and activities in the field of agro-ecotourism services.
payment of contributions for periods of activity in the reporting year – annually, no later than March 1 of the year following the reporting year (for Q4 2024 – no later than March 1, 2025) (Articles 8, 11 of Law No. 118-Z);
submission of reports – annually, no later than March 31 of the year following the reporting year, submission of personalized accounting documents (hereinafter PUD) in the form PU-3 (only for those payers who wish to declare periods of non-activity and thereby pay contributions not for the full calendar year, for 2024 – incomplete Q4) (paragraph 16 of the Rules for Individual (Personalized) Accounting of Insured Persons in the State Social Insurance System, approved by Resolution of the Council of Ministers of the Republic of Belarus dated July 8, 1997, No. 837);
For reference. The "PUD Entry" program (form PU-3) on the SSF website.
benefits for paying contributions – for individuals who, simultaneously with their activities, are pension recipients (Article 11 of Law No. 365-Z), contributions by these citizens are paid voluntarily from the date of submitting an application to the bodies of the Social Protection Fund of the Ministry of Labor and Social Protection expressing their desire to participate in legal relations regarding state social insurance;
registration in the city, district, district in cities departments (sectors) of regional, Minsk city administrations of the Social Protection Fund of the Ministry of Labor and Social Protection is carried out at the place of residence of payers in the manner established by law.
Individuals engaged in independent professional activities and applying professional income tax are currently payers of contributions to the fund's budget.
The fee for providing agro-ecotourism services (hereinafter – the fee) is set at 42 Belarusian rubles per calendar month for each agro-ecotourism estate that meets the requirements established by the President of the Republic of Belarus (paragraph 2 of Article 375 of the Tax Code of the Republic of Belarus).
For reference. When carrying out activities for the provision of agro-ecotourism services in January 2026, the fee is paid at a rate of 42 Belarusian rubles.
The fee is paid in the case of providing agro-ecotourism services on the territory of one or two agro-ecotourism estates, respectively, for one or two agro-ecotourism estates, until the end of the month in which the local executive and administrative body decided to apply the taxation procedure with the payment of the fee, and for subsequent tax periods - for each calendar month no later than the 1st day of each calendar month.
When resuming agro-ecotourism services, suspended in accordance with the established procedure, the fee for the month in which agro-ecotourism services are resumed is paid no later than the date of their resumption.
To pay the fee via ERIP, you need to know your taxpayer registration number (UNP).
Payment of the fee ceases from the month following the month in which:
- agro-ecotourism activities are terminated in the manner determined by the President of the Republic of Belarus;
- the decision of the local executive and administrative body on the application of the fee is terminated;
- agro-ecotourism activities are suspended in the manner established by law.