Individual entrepreneurs banned trade without certificates
18:22, — Society
Lukashenka has signed a decree on accompanying documents for goods for self-employed entrepreneurs.
Alyaksandr Lukashenka has signed a decree #222 “On business regulation and realization of goods by individual entrepreneurs and other physical persons,” the press-service of the Belarusian dictator informs.
Since July 1, 2014 individual entrepreneurs who pay single tax are obliged to have documents confirming deliveries (purchase) for all goods they have in stock, including the goods imported from the countries of the Customs Union.
A transition period until March 1, 2015 is introduced for individual entrepreneurs who pay single tax. For this period they have a right to sell their stock in trade imported from the Customs Union countries before July 1, 2014 without documents confirming their purchase (supply coming).
For this end, individual entrepreneurs are to make a list of goods stock in every retail and warehouse facility as of July 1, 2014. The list is to be registered by a tax inspection until July 30, 2014. Then this list is to be kept in retail or warehouse facilities until all goods stock sold.
While according to the decree, realization of the goods with payment of the value added tax in fixed sum is to take place until March 1, 2015, since March 1, 2015 the provision of Lukashenka’s decree #285 “On some measures for regulation of entrepreneur activities” that the VAT could be paid in fixed sums for goods imported from the Customs Union countries without accompanied documents by individual entrepreneurs who pay the single tax, is erased.
According to the decree, the individual entrepreneurs who will have documents for all goods, will have a right to transit to the simplified tax system either from July 1 or from October 1, 2014.
Besides, under the decree, a concrete list of goods is envisaged, for which realization by physical persons is possible without accompanying documents confirming the goods’ purchase.
The physical persons, who sell goods not included in the list, will be subject to administrative responsibility.
On the other hand, now individual entrepreneurs who pay a single tax have a right to engage in business activities up to three persons regardless of family ties.
Besides, the limit on a number of retail, service or other facilities used by an individual entrepreneur is lifted.
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