We evaluate profitability various kinds activities. “So why not calculate how much artisans can earn?” - we thought.

After all, in modern business it is quite possible to turn even your hobby, as evidenced by the steady growth in last years number of registered artisans.

You can always find the current list of activities (and there are many of them!), by carrying out which you can become an artisan, on the website of the Ministry of Taxes and Duties at the link http://www.nalog.gov.by/ru/perechen-vidov-deyatelnosti / .

Any creative activity can give financial results. For the development of your small business you don't need big investments, and the amount of earnings will directly depend on the abilities of the master and the time that he is ready to devote to his small hobby ... or rather, business :)

In order not to speak in general terms, we have chosen the type of activity "Production of decorative flowers and compositions from them", for example, from foamiran - a type of creativity that is gaining popularity. And you can create anything - just compositions for the home, various decorations and bouquets, including wedding ones ...

Recall foamiran is a common name for a material that is sometimes also referred to as faux suede, plastic suede, or revelour. You can also find names: background eva, foam, fom - but these are already details :)

But everything described below is also true for other occupations of artisans, with certain clarifications.

Registration as an artisan

Artisans individuals who manufacture and sell goods, perform work, provide services using manual labor and tools, including electric ones, independently, without the involvement of others individuals.

The activities of artisans are aimed at meeting the everyday needs of citizens. And yet, handicraft activity is not entrepreneurial, and therefore does not requireregistration as an individual entrepreneur!

The fee for engaging in handicraft activities is one basic amount per year - today it is 23 rubles

Before starting a craft activity, you must:

• fill out an application for tax registration at the tax office
• pay a craft fee
• keep a book of records of inspections (purchased in specialized stores) and register it with the tax office

The first time, the fee must be paid before work begins. Subsequently, the fee is also paid in advance for the next calendar year - until December 28 of the current year.

Keep records of income and expenses received and submit reports to tax authority not required. In addition, income from handicrafts is exempt from income tax and single tax.

However, if an artisan is required to submit a declaration of income for the purposes of tax control, and the income from artisanship for a calendar year indicated in such a declaration exceeds the fee by 100 times, then the artisan will have to pay an additional fee in the amount of 10% of the amount of such excess.

In other words, if you declare income in the amount of more than 2,300 rubles (23 rubles * 100), you will have to pay extra. For example, if the income is 4,000 rubles per year, the surcharge will be 170 rubles. It is calculated according to the formula:

(4,000 - 2,300) * 10% (or 0.1) = 170

An artisan can pay insurance premiums to the Social Security Fund at will. The amount of contributions paid to the Social Security Fund must be at least 35% of the amount of the minimum wage for the year.

Since in Belarus, from January 1, 2017, the monthly minimum wage set at 265 rubles, the minimum amount of contributions to the Social Security Fund for 2017, if there is no increase "minimal wages", is equal to:

(265*12) * 35 / 100 = 1,113 rubles

By the way, according to Belarusian legislation, an artisan, even without making contributions to the Social Security Fund, is not considered a “parasite”. You can pay the tax yourself, this (later) will be taken into account when calculating the pension.

Where to sell your products?

Craftsmen have the right to sell the goods they have made:

At trading places and in other places established by local executive and administrative bodies (for example, at fairs)
- on the basis of agreements concluded with legal entities and individual entrepreneurs (for example, under commission or sale contracts)

Expenses for the manufacture of products from decorative flowers

For the manufacture of decorative products from foamiran, in addition to the material itself, other devices will be required.

Production costs can be divided into fixed and one-time:

• fixed costs include basic raw material, or foamiran - this is the main cost of the entire business. By the way, the cost of one sheet (40 * 60 mm) of material is 1.6 rubles, but how much is enough is a much more complicated question, it can be enough for a dozen flowers, or maybe two.

• One-time costs include the cost of various tools: scissors, a glue gun, molds (they are also called silicone molds), bases for jewelry and much, much more (as far as the artisan's imagination is enough here)

In general, the size start-up capital depends on the planned volume of orders and initially required amount materials. At the beginning of the activity, you can get by with minimal costs up to 50 rubles - this is more than enough for several products!

The cost of foamiran, which will be used to make the first, is from 0.5 to 2 rubles, the creation of bouquets costs the master 4-10 rubles. The proceeds from their sale is from 10 rubles for hairpins and from 30 rubles for a bouquet.

The hardest in predicting the real amount of profit from your small business- calculation of the number of products sold, because it is the sale of products that is one of the most painful issues in handicrafts.

In addition to various fairs, souvenir shops and jewelry stores, as well as already established online stores that sell artisan goods (with a price increase of another 30% - of course, how could it be otherwise!)

We will assume that in a month we will be able to sell 25 hair ornaments, each at a price of 10 rubles. , and 10 bouquets of foamiran, worth 30 rubles each.

Initial Costs
Craft fee	23 rubles per year
Tools	50 rubles
Foamiran (based on 1 month)	100 rubles
Total	173 rubles
Profit
Income from the sale of 25 hairpins and 10 bouquets per month	550 rubles
Profit from sale	377 rubles

The 377 rubles indicated in the table is a possible profit in the event that it is necessary to purchase not only consumables, but also tools.

As you can see, you can work in plus from the very beginning of your activity as an artisan. Subsequently, in view of the fact that the costs will consist only of Supplies profits will only increase.

And despite the fact that our calculations are absolutely conditional, and no one can guarantee you a certain number of orders, there is only one conclusion: handicraft can bring money. The main thing is that you love your business, and buyers ...

Buyers are willing to pay for exclusive and manual labor :)

Handicraft activity in the Republic of Belarus does not belong to entrepreneurial activity, however, it has its own implementation features, which will be discussed in detail in the article.

Craft activity is not a entrepreneurial activity individuals for the manufacture and sale of goods, performance of work, provision of services using manual labor and tools, carried out independently, without the involvement of individuals under labor and (or) civil law contracts, unless otherwise provided by the Decree of the President of the Republic of Belarus dated 09.10.2017 of the year No. 364 “On the implementation of handicraft activities by individuals”, and aimed at meeting the everyday needs of citizens.

For the implementation of handicraft activities, there is no need to register as an individual entrepreneur.

The implementation of handicraft activities is carried out according to the applicant's principle.

The following restrictions apply to craft activities:

• it is prohibited to involve individuals under labor and (or) civil law contracts,
• it is prohibited to carry out handicraft activities without registering with the tax authority and paying a fee for the implementation of handicraft activities,
• it is forbidden to use automated equipment in work, with the exception of a device, mechanism, machine tool, other equipment intended for the production of goods (performance of work, provision of services), without the use of which it is not possible to carry out handicraft activities.
• it is prohibited to use tusks or tusks of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns, teeth of all animals, as well as precious metals and stones when carrying out activities.

TYPES OF CRAFT ACTIVITIES

• 1. manufacturing and repair:
• saddlery and saddlery;
• horse-drawn carts, sledges and children's sledges;
• fishing tackle and accessories for fishing;
• 2. production and repair of objects and their parts for personal (domestic) needs of citizens from wire, twine, synthetic tape, tin, clay, plant materials of local origin, including wood;
• 3. fabrication, installation and repair structures, inventory and accessories for keeping birds, animals, bees;
• 4. blacksmithing;
• 5. production of hand knitted products;
• 6. manufacture of hand-woven products, as well as products made in patchwork technique;
• 7. lace, macrame;
• 8. making yarn;
• 9. production of hand embroidery;
• 10. weaving with beads;
• 11. artistic processing and painting wood, stone, bone, horn, metal, tin, glass, ceramics, plywood;
• 12. making handicrafts(kitchen utensils, toys, interior dolls, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, door handles, furniture parts and decorations, key chains, key holders, wallets, gloves, mittens, belts, jewelry, bracelets, jewelry for hair, combs, combs, decorative additions to clothes, figurines, vases, flower pots and flowerpots, turning figures, Easter eggs, souvenirs (including those on a magnetic basis), Christmas decorations, photo frames, picture frames, decorative rails, covers, cases for phone, tablet and glasses, wedding accessories);
• 13. production of products from felted wool;
• 14. binding of pages provided by the consumer;
• 15. production candles;
• 16. manufacturing flowers and compositions, including from plant materials of local origin (with the exception of compositions from natural flowers);
• 17. production small items glass, natural and polymer clay, wood, natural resin and their use for creating jewelry, decorating clothes;
• 18. production the national Belarusian costume (its details) with the preservation of the traditional cut and embroidery;
• 19. production greeting cards, photo albums, folders without the use of printing and printing equipment;
• 20. production agricultural and horticultural tools or parts thereof, sharpening and repair of cutlery and tools;
• 21. production art products from paper and papier-mâché;
• 22. production national musical instruments in non-factory conditions;
• 23. making stained-glass windows;
• 24. decoration items provided by the consumer;
• 25. production glazed and unglazed stove tiles, decorative tiles and panel inserts, tiled cornices made of natural clay by manual stuffing or pouring into plaster molds, pressing, manual setting, decoration, glazing;
• 26. making soap;
• 27. guilloche;
• 28. other activities on the creation of objects of creativity, as well as activities carried out using manual labor, with the exception of activities that are not related to entrepreneurial activity, in the implementation of which a single tax is paid with individual entrepreneurs and other individuals.

BEGINNING OF WORKSHOP ACTIVITIES

To carry out handicraft activities, it is necessary to apply to the tax authority at the place of residence with an application.

It is also necessary to draw up and register with the tax office a book of accounting for audits, such an obligation is provided for by the Decree of the Council of Ministers of the Republic of Belarus dated March 18, 2010 No. 383.

TAXES FOR CRAFTSMANSHIP ACTIVITIES

The amount of the fee for the implementation of handicraft activities (regardless of the number of types of this activity carried out) is 1 base unit per calendar year.

The tax period of the collection for the implementation of handicraft activities is recognized calendar year.

In the case of the commencement of handicraft activities, the fee is paid before the commencement of the activity, subsequently - no later than the 28th day of the last month of the current calendar year.

The payment of a fee for the implementation of handicraft activities replaces the payment of income tax on individuals and the single tax on individual entrepreneurs and other individuals in terms of income received from the implementation of handicraft activities.

SALE OF GOODS MADE BY AN ARTISER

Craftsmen can sell their goods in the following ways:

• sale at trading places in markets, fairs and (or) in other places established by local executive and administrative bodies,
• sale in the premises used for the manufacture of goods,
• implementation using in global computer network Internet,
• implementation by forwarding by mail, including international
• delivery to the address specified by the consumer by any means of transport,
• implementation on the basis of civil law contracts concluded with legal entities and individual entrepreneurs.

The craftsman is also the manufacturer of the goods, so for certain goods it is advisable to set their service life. When selling goods, an artisan does not have to provide certificates or declarations of conformity of goods with technical regulatory legal acts. At the same time, artisans must ensure the safety of their goods, works and services.

THE MATERIAL IS PREPARED AS OF 09/06/2018

OTHER MATERIALS:

You can articles of a lawyer on, the practice of a lawyer is in the "" section.

The site has articles on the topic "" and "".

Information on the payment of a single tax from individual entrepreneurs and individuals is contained in

The now popular "hand-made" is the same handicraft. But it is not because of the popularity of manual labor that interest in this type of activity in Belarus has increased, but all because of the same "parasitism decree", do you think not? In this note, we will not develop the topic of such a sensational bill again, but will consider in detail the question "how to become an artisan in Belarus and what does it threaten?"

Who is considered an artisan?

Craftsmen are individuals, with the exception of foreign citizens and stateless persons, temporarily staying and temporarily residing in the Republic of Belarus, who manufacture and sell goods, perform work, provide services using manual labor and tools, including electric ones, independently, without involving others. individuals under labor and (or) civil law contracts.

What types of activities are suitable for obtaining the official status of "artisan"?

“Craft activity is recognized as an activity that is not entrepreneurial, for the manufacture and sale of goods, the performance of work, the provision of services using manual labor and tools, including electric ones, carried out independently, without involving other individuals under labor or civil law contracts, aimed at satisfying everyday needs of citizens," the law says.

And more specifically about craft activities? we list:

1. Manufacture and repair:
- harness and saddlery (collars, saddles, harnesses, reins and other parts of the harness);
- horse-drawn carts, sledges and children's sledges;
- fishing gear and accessories for fishing (rods, floats, spinners, stands for fishing rods, cages, gaffs, skimmers, drill knives, vents);

2. Manufacture of items and their parts for personal (domestic) needs of citizens:
- household utensils and kitchen utensils (small appliances and kitchen utensils, hand-held kitchen appliances used in processing, preparing or serving dishes) made of clay, tin, wood and other wood materials;
- products made of wire, twine, synthetic tape, straw, wild plants (vines, reeds, lindens and others), with the exception of furniture;
- wooden chests, barrels, vats, tubs and other cooperage products;
- products made of tin (buckets, watering cans, cornices, ebbs, drains, chimneys, umbrellas to protect chimneys from precipitation, baking sheets, samovar pipes, washstands);
- bath brooms;

3. Manufacturing, installation and repair:
- wooden wells, benches, sheds, arbors, greenhouses, fences, boats, showers, outdoor toilets, sculptures, playground equipment;
- cages, houses, beehives, feeders, drinkers, foundations, other structures, inventory and accessories for keeping birds, animals, bees;

4. Blacksmithing (except for the production of fireplace grates, stairs, fences, gates);
5. Manufacture of hand knitted products;

6. Manufacture of hand-woven products, as well as products made in patchwork technique by manually selecting the constituent elements in the traditions of the folk art of a certain area (from fabric, leather or other materials);

7. Lacework, macrame;
8. Making yarn;
9. Manufacture of hand embroidery products;
10. Embroidery and weaving with beads;

11. Artistic processing (carving, engraving, burning out) of wood, stone, bone, horn, metal, tin (except for the production of monuments, statues, busts as a result of stone processing);

12. Manufacture of handicrafts (toys, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, door handles, furniture parts and decorations, key chains, key holders, gloves, mittens, belts, jewelry, hair ornaments, combs , combs, decorative additions to clothing, figurines, turning figurative products, souvenirs, Christmas decorations, photo frames, picture frames, decorative rails) made of fabric, leather, straw, shells, wire, ribbons, threads, natural and polymer clay, ceramics, including faience and porcelain, gypsum, wood, feathers, stone, glass, metal, tin, bone, horn;

13. Making products from felted wool;
14. Bookbinding;
15. Making candles;

16. Production of decorative flowers and compositions from them, including the use of natural materials;

17. Making small items from glass, natural and polymer clay, wood, natural resin (beads, beads, pendants, pendants) and using them to create jewelry, decorate clothes;

18. Painting on wood, fabric, glass and ceramics;
19. Production of clothing details using elements of traditional cut and decor (belts, aprons and other clothing details);
20. Production of greeting cards, photo albums without the use of printing and printing equipment;

21. Manufacture, sharpening and repair of agricultural and horticultural tools and their parts (cutters, cuttings, rakes, ax handles, shovels, hoes, sickles, axes, garden shears, hand saws, etc.);

22. Production of art products from paper (origami, paper rolling, vytinanka, cardboard) and papier-mâché;

23. Production of national musical instruments in non-factory conditions;
24. Making stained-glass windows;
25. Decorating items using the decoupage technique;
26. Manufacture of art products in the "terra" technique;

27. Production of glazed and unglazed stove tiles, decorative tiles and panel inserts, tiled cornices from natural clay by manual stuffing or pouring into plaster molds, pressing, manual setting, decoration, glazing;

28. Making soap;
29. Guilloche.

"Deciphering" about handicraft for Russians.

If you don’t want to pay a tax on parasitism and you have no reasons for its “removal”, and you live in Belarus on a permanent basis, then becoming an artisan officially is one of the options to stop being listed as a parasite.

And what? this is a way out, for example, for housewives who are not averse to handiwork, but do not go to work - the husband provides. It's better to register and pay 700 rubles than a "tax on parasitism" in the amount of 13 thousand Russian rubles.

You register and pay about 700 Russian rubles a year. For the past year of handicrafts, you will have to report, but simply indicating in the document the amount of revenue received and, if it does not exceed a hundredfold contribution, i.e. you have not earned more than 70,000 Russian rubles. per year, doing handicrafts, then everything is OK. If this amount is exceeded (and this is only no more than 6,000 Russian rubles / month), then you will have to pay another 10% from the excess amount.

It is worth noting! what

When carrying out handicraft activities can not use no precious stones, no precious metals, and (other "valuable" materials) tusks or tusks of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horn, teeth of all animals;

It is possible to sell manufactured goods at trading places and (or) in other places established by local executive and administrative bodies, as well as on the basis of civil law contracts concluded with legal entities and individual entrepreneurs;

Can free of charge carry out training in handicraft activities on the basis of an agreement on training in handicraft activities (only one student at a time, no longer than 2 years);

In the current legislation of the Republic of Belarus no ban for the implementation of handicraft activities by individuals registered as an individual entrepreneur;

To be recognized as participating in the financing of public expenditures (and not as a parasite), it is necessary to carry out handicraft activities (and pay tax for this) for full calendar year on time established by law for the payment of this fee.

What kind of hobbies do people not have: someone makes jewelry, someone sculpts pots, someone knits or embroiders, and someone even makes glamorous felt boots or toys! And for some, over time, the hobby becomes a good, if not the main source of income. For who will refuse to do what they love and at the same time work at a convenient time for themselves? But how to do it right and what will it cost? Turns out, You can start your own business in just a day or two..

The most important thing, of course, is to decide exactly whether you need to give your hobby an official status? If you work primarily for yourself and for loved ones, sell only a couple of postcards a month, and do not plan to scale up your sales yet, then this is not necessary. But if you want to provide for yourself with the help of your hobby, if you want to participate in various exhibitions, if you want to give your products for sale in gift shops, etc., then you need register as an artisan.

You can become an artisan in just a day or two, while, as we were explained in the capital tax office, the registration procedure equally accessible to all. People with disabilities do not need to provide any additional documents. The only exception: if a person with a disability cannot independently apply to the tax authority with an application (for example, due to physical limitations), this can be done by someone instead of him by a power of attorney.

How much does it cost to become an artisan?

The list of types of handicraft activities is quite wide: from making and repairing fishing tackle, chests and buckets to beading, embroidery, carving and macrame. At the same time, this list has recently been supplemented with completely new types of needlework: now it includes decoupage(decorating fabrics, dishes, furniture using meticulously cut paper), terra(collage technique using natural ingredients - from shells and sand to branches, fruits, etc.), scrapbooking(manual production of postcards and photo albums), quilling(paper rolling), paper products and many others.

A little advice: it is better to choose from the list of activities that you want to do before coming to the tax office. At the same time, their number can be any, the amount of tax collection does not depend on it.

By the way, stop being afraid of huge payouts. Artisans now pay income tax, a handicraft fee of 1 base unit per year(today it is 100 thousand rubles).

Thus, you should contact the tax office at the place of residence and write an application there and pay the tax fee. In the tax office, a stamp is put on the receipt and assigned a UNP, which become an official permit for practicing “paid” needlework. From now on, you have the right to sell your products.

When preparing documents, it is important not to forget that every artisan must have Inspection book, which can be purchased at bookstores and stationery stores. It must be stitched, excluding the cover - the title and last pages, numbered and handed over to the tax authority.

Where to sell your products?

Option one - the Internet. This option is the easiest, not even requiring leaving the house. Decree No. 225 of May 16, 2005 " On some issues of the implementation of handicraft activities by individuals»does not contain norms restricting the place of independent sale of products made by an artisan, which means that the master can sell his own products via the Internet without involving other persons - in in social networks and with the help of virtual "showcases", the Ministry of Taxes and Duties reported. At the same time, experts specify: internet showcase is a web page containing description of goods and indication of places where they can be purchased. In case the website contains telephone, price or other information allowing to place an order or products, online storefronts are online stores. To sell handicraft goods in an online store, additional registration procedures are required: an online store - in the Trade Register of the Republic of Belarus, and an artisan - as an individual entrepreneur.

Option two - galleries. The artisan has the right to conclude commission agreements for the sale of his products with legal entities, for example, galleries, shops, kiosks - any trading platforms except for online stores.

Option three - acquaintances and friends. They can buy exclusive first-hand masterpieces from you. If you make good and high-quality things, word of mouth will work - and you won’t have to look for buyers.

Svetlana Busko.

ALREADY WRITTEN

Craftsmen on maternity leave will once again be able to count on full assistance

On August 5, President of Belarus Lukashenko received a report from the Minister of Labor and social protection Marianna Shchetkina. Among other things, the head of state supported the government's proposal to grant the right certain categories employed citizens (artisans, individual entrepreneurs, lawyers, private notaries) to suspend the relevant types of activities in connection with caring for a child under the age of 3.

In our country, citizens working on employment contract, have the right for the period of care for a child under 3 years of age to suspend labor activity and apply for social leave with the payment of benefits in full. For self-employed citizens, the current legislation does not provide such a right to suspend their activities in connection with the care of a child. In this regard, in order to receive the full allowance for the care of a child under 3 years of age, they are forced to go through the established procedure for terminating the relevant type of activity.

The President instructed to develop a simple and convenient scheme for the suspension of activities by these categories of citizens. The Ministry of Labor and Social Protection will prepare a draft of the relevant decree in the near future. The adoption of the decree will ensure an equal approach in assigning state benefits to all categories of employed persons.

COMMENTS

Sergey Drozdovsky, project coordinator of the Office for the Rights of Persons with Disabilities:

From personal experience I can say that for people with disabilities, doing craft activities is rather a forced necessity, not a call of the soul. This is almost the last chance for many to try to realize themselves and earn something. The main problem over which, apparently, disability "does not hang" is the sale of products in Belarus. For example, a girl lives in Vitebsk (she moves in a wheelchair), who makes excellent interior dolls. Their cost is high, the sales market is not very developed, so for now it is very risky to turn such work into the only source of income. However, today crafting - most affordable self-employment at the same time - with the smallest commercial risks. That is why, thinking about how to make a living, you should not discard this direction. There are organizations and people in Belarus who can help and give advice. It's worth it just to take it!

Tatiana Zhernosek, specialist in public relations of the Belarusian public association"Positive movement":

It used to be an opinion that a thing made with your own hands will never pay off and they are sold simply “for the soul”. In my opinion, if you properly promote your activities, you can earn good money. The main thing is to have a concept. Ideas such as " Buy mittens - save the child" or " Buy a bag of ecological material - save eight trees". So you can even make different social projects! Handmade may also be of interest to tourists, who are becoming more and more in our cities. And it makes no difference who exactly produces these things - people with or without disabilities. It is possible not to advertise it at all, especially if we want to ensure that people with disabilities believe in themselves.

Anastasia Kuzmich, coordinator of international youth programs of the international public association "Education without Borders":

My work gives me the opportunity to visit other countries. Therefore, I have many successful examples of how people with disabilities have an active life position, and in general are quite strongly involved in the life of their cities and villages. For example, once in Wroclaw I was lucky enough to visit a hand-made street market, which was made by people with disabilities. I have never seen such beauty - I brought my favorite earrings from there! There, right on the spot, there was an opportunity to meet and communicate with the authors of these masterpieces! Why not hold such fairs in our country?

Gorodok craftsmen

Many well-known masters of arts and crafts work in the Gorodok region. This land has long been rich in traditions in embroidery, ceramics, and woodcarving. This shot introduces a young knitter Natalya Yushkova. A crocheted shawl is an example of a beautiful women's attire, for which Gorodok craftsmen have long been famous. In the town house of crafts, Natalya works as a weaving master. The same picture shows the coat of arms of Gorodok, made by the second master - a ceramist Irina Shalaeva.

Eugene Pesetsky.

DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS May 16, 2005 No. 225 ON SOME ISSUES OF THE PERFORMANCE OF CRAFT ACTIVITIES BY INDIVIDUALS

Changes and additions:

Decree of the President of the Republic of Belarus dated August 24, 2006 No. 522 ( National registry legal acts of the Republic of Belarus, 2006, No. 142, 1/7848);

Decree of the President of the Republic of Belarus dated March 1, 2007 No. 116 (National Register of Legal Acts of the Republic of Belarus, 2007, No. 83, 1/8471)

Decree of the President of the Republic of Belarus of January 21, 2008 No. 28 (National Register of Legal Acts of the Republic of Belarus, 2008, No. 27, 1/9377)

In order to create favorable conditions for the implementation of handicraft activities by individuals:

1. Determine that:

1.1. handicraft activity is understood as non-entrepreneurial activity of individuals for the manufacture and sale of goods, performance of work, provision of services using manual labor and tools, including electric ones, carried out independently, without involving other individuals under labor and (or) civil law contracts and aimed at meeting the everyday needs of citizens;

1.2. individuals (with the exception of individuals carrying out activities in accordance with the legislation on folk art, folk crafts (handicrafts), as well as individuals who are prohibited by legislative acts from carrying out other activities) have the right to carry out according to the declarative principle without state registration as individual entrepreneurs the following types of handicraft activities:

1.2.1. production and repair of: agricultural and horticultural tools and their parts (cutters, cuttings, rakes, ax handles, shovels, hoes, sickles, axes, garden shears, hand saws and others); harness and saddlery (collars, saddles, harnesses, reins and other parts of the harness); horse-drawn carts and sledges;

1.2.2. production of objects and their parts for personal (domestic) needs of citizens; household utensils and kitchen utensils (small appliances and utensils for the kitchen, hand-held kitchen appliances used in processing, preparing or serving dishes) made of clay, wood and other wood materials; products made from straw, wild plants (vines, reeds, lindens and others), with the exception of furniture; wooden barrels, vats, tubs and other cooperage products;

1.2.3. production, installation and repair of wooden sheds, greenhouses, arbors, beehives, cages, houses and other premises for keeping animals and birds;

1.2.4. blacksmithing (with the exception of activities for the manufacture of fireplace grates, stairs, fences);

1.2.5. production of hand-knitted and crocheted products;

1.2.6. production of hand-weaving products, in patchwork technique (from fabric, leather or other materials);

1.2.7. lace, macrame;

1.2.8. yarn production;

1.2.9. production of hand embroidery;

1.2.10. embroidery and weaving with beads;

1.2.11. artistic processing of wood (carving);

1.2.12. making toys from cloth, leather, straw, clay or other materials;

1.2.13. production of felted shoes, cloaks, insoles;

1.3. for the implementation of handicraft activities (regardless of the number of types of this activity carried out), a fee is charged in the amount of one base unit per calendar year, determined at the time of its payment, which is credited to the relevant budgets of the regions and the city of Minsk. Payment of the fee for the implementation of handicraft activities (hereinafter referred to as the fee) for each subsequent calendar year is made no later than the 28th day of the last month of the current calendar year in which handicraft activities are carried out. Individuals engaged in the types of handicraft activities listed in subparagraph 1.2 of this paragraph are payers of the fee and do not pay income tax, a single tax on individual entrepreneurs and other individuals, and also do not conduct state statistical reporting; When declaring by individuals as sources Money, at the expense of which expenses were incurred, income received from the implementation of handicraft activities, the income actually received is reflected in the declaration. When declaring as the indicated sources of income in amounts exceeding 100 times the amount of the fee for the implementation of handicraft activities in a calendar year, an additional fee of 10 percent of the amount of such an excess is paid. Payment of the additional fee is made within a month from the date of delivery to the individual by the tax authority of the relevant tax notice;

1.4. before the start of handicraft activities, an individual pays a fee and submits to the tax authority at the place of residence an application for registration, indicating data on payment of the fee;

1.5. implementation after July 1, 2005 by individuals of the types of handicraft activities named in subparagraph 1.2 of this paragraph, without paying a fee and filing an application with a tax authority for registration is prohibited.

2. Has expired.

3. The Council of Ministers of the Republic of Belarus: before July 1, 2005, take measures to implement this Decree; within three months to ensure that legislative acts are brought into line with this Decree; explain the issues of compliance with the rules for the implementation of handicraft activities, defined in this Decree.

4. This Decree shall enter into force on July 1, 2005, with the exception of paragraph 3 and this paragraph, which shall enter into force on the date of signing this Decree. President of the Republic of Belarus A. Lukashenko.

Most FAQ about handicrafts and answers to them

Question: How to become an artisan?

Answer: For this, an individual who has expressed a desire to carry out handicraft activities is obliged to pay a fee for the implementation of handicraft activities before the start of such activity. Regardless of how many types of handicraft activities (one, two or all types) a citizen will carry out, the amount of the fee is set and amounts to one base amount per calendar year, determined at the time of its payment. To date, the base value is 35,000 rubles (from 01.04.2012 - 100,000 rubles). As a rule, the fee is paid through the settlement and cash centers of banking institutions. In this case, the payer of the fee fills out a receipt indicating the last name, first name and patronymic, place of residence, types of handicraft activities and the period (calendar year) for which the fee is paid. After paying the fee, the payer submits an application to the tax authority at the place of residence for registration (an application form is issued free of charge), which indicates the last name, first name, patronymic, date of birth, data on the place of residence of an individual, information about a passport or other identity document, as well as data on payment of the fee. The registration of the payer with the tax authority is accompanied by the assignment of a payer account number (UNP). The document certifying the registration of the payer with the tax authority is a notification of the assignment of the UNP of the established form. For each subsequent calendar year, the fee is paid no later than the 28th day of the last month of the current calendar year in which handicraft activities are carried out.

Question: Well, the craftsman has paid the fee, is he still obliged to pay anything to the state (income tax, single tax)?

Answer: Almost all types of handicraft activities are characterized by a high level of manual labor and are not highly profitable. With this in mind, citizens engaged in handicraft activities do not pay income tax, a single tax on individual entrepreneurs and other individuals, and also do not keep any reporting. At the same time, citizens engaged in handicraft activities need to keep records of income, since in case of income from the implementation of handicraft activities in the amount exceeding 100 times the fee for the implementation of handicraft activities during the calendar year, an individual is obliged to pay an additional fee of 10% of the amount of such excess.

Question: Does the legislation provide for any liability for “negligent artisans” who carry out their activities with violations?

Answer: For violation of the procedure for the implementation of handicraft activities, expressed in the sale of goods, the performance of work, the provision of services by individuals engaged in the types of handicraft activities provided for by legislative acts on the declarative principle without state registration as individual entrepreneurs, without paying a fee for the implementation of handicraft activities and filing an application to the tax authority on registration and (or) attraction to said activity other individuals under labor and (or) civil law contracts, administrative liability is provided for under Article 23.68 of the Code of the Republic of Belarus on administrative offenses in the form of a fine of five basic units.

Question. Where is an artisan allowed to sell his products?

Answer: I am attaching scans of official responses from the Ministry of Trade and the Ministry of Taxes and Duties. (Documents of craftsman Vera Sagalovich). From them we can conclude: online trading is open to artisans, but subject to the rules..