Clarifications on the procedure for individuals providing excursion services
Paragraph 1 of Article 34 of the Law of the Republic of Belarus dated November 11, 2021, No. 129-Z "On Tourism" provides a list of persons entitled to conduct excursions on the territory of the Republic of Belarus. These persons include tour guides and interpreter guides who have passed professional certification confirming their qualifications as tour guides and interpreter guides (hereinafter, unless otherwise specified, referred to as certification).
Excursion services can be provided in three forms.
The first form is as an employee in organizations engaged in tourism, based on an employment contract, the procedure for concluding and operating which is determined by the Labor Code of the Republic of Belarus and other labor legislation acts.
The second form is as a person performing work (providing services) based on a civil law contract. Taking into account the provisions of subparagraph seventeen of part three of paragraph 1 of Article 1 of the Civil Code of the Republic of Belarus, the activities of such persons are not entrepreneurial in nature, provided that the civil law contract meets the requirements of the legislation.
In particular, Decree of the President of the Republic of Belarus dated July 6, 2005, No. 314 "On certain measures to protect the rights of citizens performing work under civil law and employment contracts" stipulates that civil law contracts must necessarily include the following essential conditions:
- the subject of the contract, which is the performance of work, provision of services, and creation of intellectual property (in particular, the provision of excursion services);
- the procedure for mutual settlements between the parties under civil law contracts, including the amounts to be paid;
- the obligation of the customer – a legal entity or individual entrepreneur providing work to citizens under civil law contracts (hereinafter – the customer) – to pay mandatory insurance contributions for state social insurance to the budget of the state extra-budgetary fund of social protection of the population of the Republic of Belarus in the prescribed manner;
- the obligations of the parties to ensure safe working conditions based on the duties of the parties to the civil law contract listed in subparagraphs 1.3 and 1.4 of paragraph 1 of Decree of the President of the Republic of Belarus dated July 6, 2005, No. 314, and liability for their non-fulfillment; grounds for early termination of the civil law contract;
- liability for the customer's failure to fulfill obligations to pay for completed work, rendered services, or created intellectual property in the form of a penalty of at least 0.15 percent of the unpaid amount for each day of delay;
- the customer's obligation to pay insurance contributions for compulsory insurance against industrial accidents and occupational diseases, if the performance of work, provision of services, creation of intellectual property under civil law contracts concluded with citizens is carried out in locations provided by the customer.
The third form is as an individual entrepreneur, since excursion services are classified as activities permitted for individual entrepreneurs (Appendix 1 to Resolution of the Council of Ministers of the Republic of Belarus dated June 28, 2024, No. 457). In this case, the requirement to undergo state registration as an individual entrepreneur in the prescribed manner applies.
It is important to note that tour guides and interpreter guides, regardless of the chosen form of work, must undergo certification in accordance with the Regulations on the procedure and conditions for professional certification confirming the qualifications of tour guides and interpreter guides, approved by Resolution of the Council of Ministers of the Republic of Belarus dated September 2, 2022, No. 582.
Violation of entrepreneurship legislation, as well as the prohibition on conducting excursions without certification, established in paragraph 4 of Article 34 of the Law of the Republic of Belarus "On Tourism," is an administrative offense and entails liability:
under part 2 of Article 13.3 of the Code of the Republic of Belarus
on administrative offenses – for carrying out entrepreneurial activities without state registration when such registration is mandatory;
under part 3 of Article 13.3 of the Code of the Republic of Belarus
on administrative offenses – for carrying out entrepreneurial activities when, in accordance with legislative acts, such activity is illegal and (or) prohibited. This also includes conducting excursions on the territory of the Republic of Belarus without certification, since paragraph 4 of Article 34 of the Law of the Republic of Belarus "On Tourism" establishes the corresponding prohibition.
At the same time, we note that, taking into account the provisions of Article 33 of the said Law, excursion services are provided only upon conclusion of a corresponding agreement with participants in tourist activities.
An excursion service agreement is considered concluded in due form:
- upon drawing up a single text document, including an electronic document (including an electronic document), or exchanging text documents, including electronic documents (including electronic documents), which are signed by the parties personally or using communication means and other technical means, computer programs, information systems or information networks, if such a signing method allows reliably establishing that the corresponding text excursion service agreement is signed by its parties (facsimile reproduction of a handwritten signature using mechanical or other copying means, electronic digital signature or another analogue of a handwritten signature that ensures identification of the party to the excursion service agreement), and does not contradict legislation and the agreement of the parties;
- from the moment a document generated by cash equipment and (or) a payment terminal confirming payment for excursion services is issued to the excursionist, regardless of the form of payment, or from the moment payment for excursion services is made through the automated information system of the unified settlement and information space of the Republic of Belarus;
- from the moment a receipt for excursion services in the form established by the Ministry of Sports and Tourism is issued, and a cash receipt or other payment document confirming payment for excursion services.