RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 8, 2022 No. 851

About the list of types of activity

Based on article 378 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Determine the list of the types of activity performed by physical persons - taxpayers on the professional income, according to appendix.

2. This resolution becomes effective since January 1, 2023.

Appendix

to the Resolution of Council of Ministers of the Republic of Belarus of December 8, 2022 No. 851

The list of the types of activity performed by physical persons - taxpayers on the professional income *

1. Craft activity

2. Activities for rendering services in the sphere of agroecotourism

3. Realization by physical persons, except for persons specified in Item 7 of this appendix, goods to consumers:

3.1. on trade places and (or) in other places of products of floriculture, ornamental plants, their seeds established by local executive and administrative organs and seedlings, animal (except for kittens and puppies), made by these physical persons bakery and confectionery, finished culinary products

3.2. kittens and puppies in case of condition of keeping of pet (cat, dog)

4. Performance of works (rendering services):

4.1. video filming of events

4.2. activities for copying, preparation of documents and other specialized office activities

4.3. activities for translation and interpretation

4.4. kosheniye of herbs, cleaning of the planted trees and shrubs territory from leaves, mowed grass and garbage, cleaning of the territory from snow and ice

4.5. drawing face painting

4.6. setup, repair of musical instruments

4.7. rendering services in cultivation of agricultural products, provision of services on grain crushing, juice extraction, cattle pasture

4.8. hairdresser's and cosmetic services, and also services in manicure and pedicure

4.9. provision of services, rendered by means of automatic machines for measurement of weight, growth

4.10. production of clothes (including headdresses) and footwear by orders of consumers

4.11. works and services in interior design, graphical design, design (ornament) of cars, internal space of capital structures (buildings, constructions), rooms, other places, and also modeling of objects of registration of interior, textile products, furniture, clothes and footwear, objects of private use and household products

4.12. development of websites, installation (setup) of computers and the software, recovery of computers after failure, repair, maintenance of computers and the peripheral equipment, training in work at the personal computer

4.13. sawing up and splitting of firewood, loading and unloading of freights

4.14. repair and recovery, including banner, house furniture by orders of consumers

4.15. repair of hours, footwear, umbrellas, bags, suitcases, production of twirls, drawing instant engraving on the objects provided by the consumer

4.16. repair of sewing, knitted products and headdresses, except repair of carpets and carpet products

4.17. tutoring

4.18. assembly of furniture, installation (fixture) by orders of consumers in households of home decoration and household products (except for conditioners and gas stoves), installation of the built-in kitchens, the built-in cases, mezzanines

4.19. washing and ironing of bed linen and other things in households of citizens, purchase of products, washing of ware and cooking in households of citizens, introduction of payment from means of the served person for use of premises and housing and communal services

4.20. packaging of the goods provided by the consumer

4.21. services in content, leaving and training of pets, except farm animals

4.22. care of adults and children

4.23. photographing, production of photos

4.24. the services in cleaning and cleaning of premises rendered by orders of consumers

4.25. the plaster, painting, glass works custom-made consumers, works on the device of floor coverings and facing of walls, pasting of walls wall-paper, laying (repair) of furnaces and fireplaces, cleaning and painting of roof, painting of barriers and economic constructions, installation of door cloths and boxes, windows and window boxes, frames from various materials

4.26. services of the teacher-speech pathologist

4.27. landscape designing

4.28. the express activities performed by orders of consumers (activities for the goods delivery, packets)

4.29. cleaning of insides of vehicles

4.30. content of graves and care of them

4.31. lease, hire of the entertaining and sports equipment (bicycles, skates, tourist equipment and other)

4-1. Activities for performance of works (rendering services) for orders of the physical persons including registered as individual entrepreneurs, and (or) the organizations out of the location of the customer (its branch, other isolated structural division), the territory or the object which are under control of the customer with use for accomplishment of such works (rendering such services) and transfer of results of the performed works (the rendered services) of the global computer Internet

5. Provision of the premises belonging on the property right to physical person to other physical persons, garden lodges, dachas for short-term accommodation

6. Provision in lease of property (except property which delivery in lease is not allowed or limited to legal acts) **

7. The one-time realization (no more than five days in calendar month) enabled by the foreign citizens and persons without citizenship which are temporarily staying and temporarily living in the Republic of Belarus on the special permissions issued according to legal acts, to consumers on trade places and (or) in other places of works of painting, graphics, sculpture, products of national art crafts, products of crop production and beekeeping established by local executive and administrative organs

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* In this appendix terms in the values determined in article 335 of the Tax Code of the Republic of Belarus are used.

** It is applied on condition of absence in such activities of the signs of business activity provided in part two of Item 1 of Article 1 of the Civil code of the Republic of Belarus.

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