of October 9, 2017 No. 364
About implementation of craft activity by physical persons
For the purpose of creating favorable conditions for implementation of craft activity by physical persons:
1. Determine that:
1.1. craft activity is understood as the activities of physical persons for production and sales of goods, performance of works, rendering services which are not entrepreneurial using manual work and the tool *, performed independently, without involvement of other physical persons according to employment and (or) civil contracts if other is not provided by this Decree, and directed to satisfaction of household needs of citizens;
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* For the purposes of this Decree the tool is understood as the device, the mechanism, the machine, other equipment, including electric, intended for production of goods (performance of works, rendering services) without which use it is not possible to perform the types of craft activity provided by this Decree.
1.2. physical persons (except for physical persons to which legal acts forbid implementation of other activities and also the foreign citizens and persons without citizenship which are temporarily staying and who are temporarily living in the Republic of Belarus) have the right to perform by the declarative principle without state registration as individual entrepreneurs the following types of craft activity:
production and repair:
saddlery and harness goods;
animal-drawn vehicles, sledge and children's sledge;
fishing tackles and devices for fishing;
production and repair of objects and their parts for personal (household) needs of citizens from wire, twine, synthetic tape, tin, clay, plant materials of local origin, including from tree;
production, installation and repair of constructions, stock and accessories to content of birds, animals, bees;
blacksmithing;
production of products of hand knitting;
production of products of manual weaving, and also the products executed in the scrappy equipment;
kruzhevopleteniye, macrame;
yarn production;
production of products of manual embroidery;
weaving by beads;
art processing and list of tree, stone, bone, horn, metal, tin, glass, ceramics, plywood;
production of handiwork (kitchen stock, toys, interior dolls, decorative panels, caskets, cigarette cases, snuffboxes, ashtrays, moneyboxes, candlesticks, door handles, details and objects of decoration of furniture, charms, key keepers, purses, gloves, mittens, belts, costume jewelry, bracelets, jewelry for hair, crests, hairbrushes, decorative amendments to clothes, figurines, vases, pots and cache pot, turning figured products, easter eggs-pisanok, souvenirs (including on magnetic basis), Christmas-tree decorations, framework for photos, frames for pictures, decorative laths, covers, covers for phone, the tablet and points, wedding accessories);
production of products from valyany wool;
cover of the pages provided by the consumer *;
production of candles;
production of flowers and compositions, including from plant materials of local origin (except for compositions from fresh flowers);
production of small products from glass, natural and polymeric clay, tree, natural pitch and their use for creation of costume jewelry, dressing of clothes;
production of national Belarusian suit (its details) with preserving traditional cut and embroidery;
production of greeting cards, photograph albums, folders without use of the printing and typographical equipment;
production of the agricultural and garden and garden tool or its parts, sharpening and repair of cutleries and tool;
production of art products from paper and papier-mache;
production of national musical instruments in not factory conditions;
production of stained-glass windows;
dressing of the objects provided by the consumer;
production of glazed and unglazed oven tiles, decorative tiles and panel inserts, tile eaves from natural clay by method of manual stuffing or filling in plaster molds, pressing, manual mandrel, dressing, glazurovka;
soap production;
gilyoshirovaniye;
other activities for creation of objects of creativity, and also the activities performed using manual work, except for the types of activity which are not relating to business activity when which implementing the single tax from individual entrepreneurs and other physical persons is paid;
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* For the purposes of this Decree the term "consumer" is used in value, certain in paragraph five of article 335 of the Tax Code of the Republic of Belarus.
1.3. implementation of craft activity by physical persons without registration in tax authority and payments of collection for implementation of craft activity or tax on the professional income is forbidden.
The physical persons performing craft activity ensure safety issued in the product circulation, the performed works, the rendered services. The released products, the performed works, the rendered services are not subject to obligatory confirmation of conformity;
1.4. use when implementing by physical persons of craft activity of tusks or canines of elephant, hippopotamus, walrus, dug also boar, horn of rhinoceros, teeth of all animals, and also gemstones and metals are not allowed;
1.5. the physical persons performing craft activity have the right:
sell the goods made by them on trade places in the markets, fairs and (or) in other places established by local executive and administrative organs, in the rooms used for their production using advertizing on the global computer Internet, by transfer by the mailing (including international), deliveries to the address specified by the consumer any kind of transport, and also based on the civil agreements signed with legal entities and individual entrepreneurs;
on a grant basis to perform training of craft activity * based on the training contract of craft activity signed in writing (further – the agreement).
At the same time agreement parties are the physical person performing craft activity and the handicraftsman's pupil.
Shall contain in the agreement:
surname, own name, middle name (if that is available), data of the identity document (series (in the presence), number when also by whom it is issued, registration at the place of residence) each of the parties;
place and date of the conclusion of the agreement;
subject of the agreement;
rights and obligations of the Parties;
responsibility of the parties for breach of agreement;
duration of the agreement and procedure for its termination.
At the discretion of the parties the agreement can include other additional terms.
The agreement is signed for the period of training of craft activity.
The term of training of craft activity shall not exceed two years. At the same time the physical person performing craft activity, having no right to train at the same time in craft activity more than three pupils.
The raw materials, materials, tools necessary for training of craft activity are emitted acquired) at the expense of own means of the physical person performing craft activity if other is not provided by the agreement.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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