Implementation of Decree No. 345

Turnovers from the sale of goods (works, services) arising respectively from activities in rural areas and from activities in small urban settlements are exempt from VAT (subparagraph 1.1, paragraph 1, clause 2 of the Decree)

For individual entrepreneurs and legal entities, to apply the VAT exemption, the distribution of VAT tax deductions is carried out using the separate accounting method (subparagraph 1.2, paragraph 1, clause 2, part four of the Decree).

Benefits can be implemented by individual entrepreneurs and legal entities provided that separate accounting of turnovers (revenue, income) from the sale of goods (works, services) to which the benefits apply is maintained in the manner established by law (subparagraph 1.2, paragraph 1, clause 2, part two of the Decree)

For individual entrepreneurs and legal entities, VAT amounts for goods remaining in stock on the date from which turnovers from the sale of such goods (goods produced using goods remaining in stock) are exempt from VAT according to subparagraph 1.1, paragraph 1, clause 2 of the Decree are not subject to deduction

Profit from the sale of goods (works, services) received respectively from activities in rural areas and from activities in small urban settlements is subject to profit tax at a rate of 6% (subparagraph 1.1, paragraph 1, clause 3 of the Decree)

Benefits can be implemented by individual entrepreneurs and legal entities provided that separate accounting of turnovers (revenue, income) from the sale of goods (works, services) to which the benefits apply, as well as costs (expenses) for the production and (or) sale of these goods (works, services) is maintained in the manner established by law (subparagraph 1.2, paragraph 1, clause 2, part two of the Decree)

Income from activities in the respective territories, reduced by the amount of tax deductions applied sequentially in accordance with Articles 168, 164–166 of the Tax Code of the Republic of Belarus (hereinafter — TC), is subject to personal income tax at a rate of 6%, if the individual entrepreneurs receiving them are payers of this tax (subparagraph 1.1, paragraph 1, clause 4 of the Decree)

Benefits can be implemented by individual entrepreneurs and legal entities provided that separate accounting of turnovers (revenue, income) from the sale of goods (works, services) to which the benefits apply, as well as costs (expenses) for the production and (or) sale of these goods (works, services) is maintained in the manner established by law (subparagraph 1.2, paragraph 1, clause 2, part two of the Decree)

This refers to professional, standard, social, and property tax deductions

The monthly single tax rate for individual entrepreneurs who are payers of this tax and carry out activities in the respective territories, recognized as an object of single tax taxation, is 1 BV (subparagraph 1.1, paragraph 1, clause 5 of the Decree).

In addition, the norm of paragraph 9 of Article 299 of the Tax Code, which states that if the gross revenue exceeds 40 times the amount of the single tax for the corresponding reporting period, the individual entrepreneur calculates an additional payment of the single tax in the amount of 5% of the amount of such excess, does not apply (part three of sub-paragraph 1.2 of paragraph 1 of the Decree)

For individual entrepreneurs providing household services who are single tax payers, the provisions of paragraph 5 of sub-paragraph 1.1 of paragraph 1 of the Decree apply to the provision of household services to the population in accordance with the appendix to the Decree

The following are exempt from real estate tax, land tax, and rent for state-owned land plots:

1) capital structures (buildings, facilities) located in rural areas that are retail facilities, public catering facilities, household service facilities, or parts thereof, and land plots on which these capital structures (buildings, facilities) are located, for legal entities, provided that they carry out activities in these capital structures (buildings, facilities) in rural areas during the calendar month;

2) capital structures (buildings, facilities) located in small urban settlements that are public catering facilities, household service facilities, or parts thereof, and land plots on which these capital structures (buildings, facilities) are located, for micro-organizations, provided that they carry out activities in these capital structures (buildings, facilities) in small urban settlements during the calendar month (paragraphs 6–8 of sub-paragraph 1.1 of paragraph 1 of the Decree)

Benefits are provided for the capital structure (building, facility) and the land plot as a whole, regardless of the direction of use (non-use) of their parts not related to the objects specified in paragraphs 6–8 of sub-paragraph 1.1 of paragraph 1 of the Decree. In this case, real estate tax benefits are provided in the quarter in which the legal entity is entitled to the benefit (part five of sub-paragraph 1.2 of paragraph 1 of the Decree)