The list of types of craft activities in Belarus has been significantly expanded by Decree No. 432 of September 27, 2012 “On introducing amendments and additions to the Decree of the President of the Republic of Belarus of May 16, 2005 No. 225.” A BELTA correspondent was informed about this in the public relations department of the Ministry of Economy.

The decree creates additional conditions for the further development of handicraft activities in the republic and the stimulation of self-employment of the population, the preservation of national traditions, and the satisfaction of citizens’ needs for relatively inexpensive goods, works and services necessary in everyday life.

In particular, new types of craft activities are being identified: production and repair of fishing tackle and fishing equipment (rods, floats, spoons, stands for fishing rods, cages, mounds, skimmers, drill knives, girders), decorating objects using the decoupage technique, making artistic products using the terra technique, making glazed and unglazed stove tiles (decorative tiles and panel inserts, tile cornices made of natural clay by manual filling or pouring into plaster molds, pressing, manual setting, decoration, glazing).

In addition, by decree specified and expanded(by including additional components according to the types of products and (or) materials from which they are made) certain types of activities that were previously classified as handicrafts. In particular, the list of materials from which household utensils and kitchen utensils can be made has been supplemented with an indication of tin. The manufacture and repair of not only horse-drawn carriages and sleighs, but also children's sleighs are considered as a craft activity. The list of products made from wood has been expanded to include chests, sculptures and equipment for arranging children's playgrounds. The possibility of manufacturing from wire and twine not only baskets, but also other products (with the exception of furniture) for the personal (household) needs of citizens has been established. At the same time, the list of materials for the manufacture of such products, which was previously limited to straw and wild plants (vine, reeds, linden and others), includes synthetic tape. The list of handicraft products made from tin has been supplemented by the inclusion of gutters.

Stone, horn, bone, metal, tin (previously only wood) are also indicated as materials for artistic processing in craft activities. The methods of processing relevant materials (previously - carving and burning) have been expanded - by performing engraving on them (with the exception of activities for processing tusks or fangs of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns, teeth of all animals, as well as activities for the manufacture of monuments, statues, busts as a result of stone processing).

Noticeable positive the list of handmade products has undergone changes, as well as the materials from which they can be made. The production of handmade products (toys, decorative panels, boxes, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, door handles, furniture parts and decorations, key rings, key holders, gloves, mittens, belts, costume jewelry, jewelry) is now considered as a craft activity for hair, combs, combs, decorative additions to clothing, figurines, turning figured products, souvenirs, Christmas tree decorations, photo frames, picture frames, decorative slats) made of fabric, leather, straw, natural and polymer clay, ceramics, including including earthenware and porcelain, plaster, feathers, stone, wood, glass, metal, tin, bone, horn (with the exception of activities for the manufacture of products using tusks or tusks of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns, teeth of all animals ).

In addition, Decree No. 432 establishes the possibility of using not only artificial, but also natural materials in the production of decorative flowers and compositions from them. In turn, the list of methods used in the manufacture of art products from paper is supplemented by such techniques as paper rolling, weaving, and cardboard.

The implementation of Decree No. 432, which entered into force on October 2, 2012, will help stimulate the development of handicraft creativity, as well as the legalization of relations in the sphere of implementation of relevant activities by individuals.

Craft activities in the Republic of Belarus do not relate to entrepreneurial activity, however, they have their own implementation features, which will be discussed in detail in the article.

Craft activity is a non-entrepreneurial activity of individuals in the production 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 Decree of the President of the Republic of Belarus dated October 9, 2017 No. 364 “On the implementation of craft activities by individuals,” and aimed at meeting the everyday needs of citizens.

To carry out craft activities there is no need to register as an individual entrepreneur.

The implementation of craft activities is carried out according to the applicant principle.

The following restrictions apply to the implementation of craft activities:

• it is prohibited to engage individuals under labor and (or) civil law contracts,
• it is prohibited to carry out craft activities without registering with the tax authority and paying a fee for carrying out craft activities,
• It is prohibited to use automated equipment in work, with the exception of a device, mechanism, machine, or 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 craft activities.
• It is prohibited to use tusks or fangs 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;
• horse-drawn carts, sleighs and children's sleds;
• fishing tackle and fishing equipment;
• 2. 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 wood;
• 3. manufacturing, installation and repair structures, equipment and accessories for keeping birds, animals, bees;
• 4. blacksmithing;
• 5. production of hand knitted products;
• 6. production of hand-woven products, as well as products made using patchwork technique;
• 7. lace weaving, macrame;
• 8. yarn production;
• 9. production of hand embroidery products;
• 10. bead weaving;
• 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 rings, key holders, wallets, gloves, mittens, belts, costume jewelry, bracelets, jewelry for hair, combs, combs, decorative additions to clothing, figurines, vases, pots and flower pots, turned figured products, Easter eggs, souvenirs (including magnetic ones), Christmas tree decorations, photo frames, frames for paintings, decorative strips, covers, cases for phones, tablets 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 fresh flowers);
• 17. production small items from glass, natural and polymer clay, wood, natural resin and their use for creating costume jewelry, decorating clothes;
• 18. production national Belarusian costume (its details) preserving the traditional cut and embroidery;
• 19. production greeting cards, photo albums, folders without the use of printing and printing equipment;
• 20. production agricultural and gardening tools or their parts, sharpening and repair of knife products and tools;
• 21. production artistic products made of paper and papier-mâché;
• 22. production national musical instruments in non-factory conditions;
• 23. production of stained glass;
• 24. decoration items provided by the consumer;
• 25. production glazed and unglazed stove tiles, decorative tiles and panel inserts, tile cornices made of natural clay by manual filling or pouring into plaster molds, pressing, hand-setting, decorating, glazing;
• 26. making soap;
• 27. guilloche;
• 28. other activities for the creation of creative objects, as well as activities carried out using manual labor, with the exception of types of activities not related to entrepreneurial activities, for the implementation of which a single tax is paid from individual entrepreneurs and other individuals.

START OF CRAFT ACTIVITIES

To carry out craft activities, you must contact the tax authority at your place of residence with an application.

It is also necessary to prepare and register a book of audits with the tax inspectorate; such an obligation is provided for by Resolution of the Council of Ministers of the Republic of Belarus dated March 18, 2010 No. 383.

TAXES FOR CRAFT ACTIVITIES

The amount of the fee for carrying out craft activities (regardless of the number of types of this activity carried out) is 1 base value per calendar year.

The tax period for collections for carrying out craft activities is calendar year.

In the event of the commencement of a craft activity, the fee is paid before the commencement of the activity, and subsequently - no later than the 28th day of the last month of the current calendar year.

Payment of a fee for carrying out craft activities replaces the payment of income tax from individuals and a single tax from individual entrepreneurs and other individuals in terms of income received from carrying out craft activities.

SALE OF PRODUCTS PRODUCED BY A CRAFTMAN

Craftsmen can sell their goods in the following ways:

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

The artisan is also the manufacturer of the product, so for certain products it is advisable to set a service life. When selling goods, the artisan must not 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.

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The now popular “hand-made” is the same handicraft. But it’s not because of the popularity of manual labor that interest in this type of activity has increased in Belarus today, but all because of the same “decree on parasitism,” don’t you think? In this note, we will not again develop the topic of such a sensational bill, but will consider in detail the question “how to become a craftsman in Belarus and what are the consequences of this?”

Who is recognized as 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 the involvement of others individuals under labor and (or) civil law contracts.

What types of activities qualify for official "craftsman" status?

“Handicraft activity is recognized as non-entrepreneurial activity involving the production and sale of goods, performance of work, provision of services using manual labor and tools, including electric ones, carried out independently, without the involvement of other individuals under labor or civil law contracts, aimed at satisfying household needs of citizens,” says the law.

And more specifically about types of craft activities? we list:

1. Manufacturing and repair:
- saddlery products (collars, saddles, harnesses, reins and other parts of harness);
- horse-drawn carts, sleighs and children's sleds;
- fishing tackle and equipment for fishing (rods, floats, spinners, fishing rod stands, cages, hooks, skimmers, drill knives, girders);

2. Manufacturing of objects and their parts for personal (household) needs of citizens:
- household utensils and kitchen utensils (small appliances and kitchen utensils, hand-held kitchen utensils 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, linden 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, canopies, gazebos, greenhouses, fences, boats, showers, outdoor toilets, sculptures, equipment for arranging children's playgrounds;
- cages, houses, hives, feeders, drinking bowls, foundations, other structures, equipment and accessories for keeping birds, animals, bees;

4. Blacksmithing (with the exception of activities for the manufacture of fireplace grates, stairs, fences, gates);
5. Production of hand knitted products;

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

7. Lace weaving, macrame;
8. Yarn making;
9. Production of hand embroidery products;
10. Embroidery and beadwork;

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

12. Production of handmade products (toys, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, door handles, parts and furniture decorations, key rings, key holders, gloves, mittens, belts, jewelry, hair jewelry, combs , combs, decorative additions to clothing, figurines, turning figured products, souvenirs, Christmas tree decorations, photo frames, picture frames, decorative slats) made of fabric, leather, straw, shells, wire, ribbons, threads, natural and polymer clay, ceramics, including earthenware and porcelain, plaster, 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 using natural materials;

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

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

21. Manufacturing, sharpening and repair of agricultural and gardening tools and their parts (braids, cuttings, rakes, ax handles, shovels, hoes, sickles, axes, garden shears, hand saws and others);

22. Making art products from paper (origami, rolling paper, quilting, cardboard) and papier-mâché;

23. Production of national musical instruments in non-factory conditions;
24. Manufacturing of stained glass;
25. Decorating objects using the decoupage technique;
26. Making art products using the “terra” technique;

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

28. Soap making;
29. Guilloche.

"Decoding" about handicrafts for Russians.

If you don’t want to pay the tax on parasitism and you have no reason to “divert” it, and you live permanently in Belarus, then becoming an official artisan is one of the options to stop being considered a parasite.

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

You register and pay about 700 Russian rubles per year. You will have to report for the past year of handicraft, but simply by indicating in the document the amount of revenue received and, if it does not exceed a hundred times the amount of the 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% of the excess amount.

It is worth noting! What

When carrying out craft activities can not use neither precious stones nor precious metals, nor (other “valuable” materials) tusks or tusks of elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns, teeth of all animals;

You can sell manufactured goods at retail outlets and (or) in other places established by local executive and administrative bodies, as well as on the basis of civil contracts concluded with legal entities and individual entrepreneurs;

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

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

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

In the Federation of Trade Unions of Belarus.

How to register a craft activity

To register a craft activity, you need to come to the tax office at the place of registration with a passport. After a conversation with the inspector, you need to write an application, pay a fee and draw up an inspection book. The entire procedure will take less than an hour. To save time, you can pay the fee in advance and attach a copy to the application, and also purchase an accounting book at sales points of the Information and Publishing Center for Taxes and Duties, the Belblankavyd Publishing House, and post offices. When registering, the artisan will be assigned a payer registration number.

It is important to know that the craft tax is paid before the sale of the goods. That is, if you plan to start sales, say, from August 1, take the trouble to pay the amount before this date. The fee rate is one basic amount (once per calendar year), established on the date of payment (today - 23 rubles). Further, the fee will also have to be paid “in advance” no later than December 28 of each year.

If you want to give up handicraft, you do not need to report your decision to the tax office. You also won’t have to pay for liquidation of your activity, as entrepreneurs do.

What is a craft activity?

“Those who want to register craft activities need to carefully read Presidential Decree No. 225 of May 16, 2005 “On some issues related to the implementation of craft activities by individuals,” said the deputy head of the department of taxation of individuals of the inspection of the Ministry of Taxes and Duties for the city of Minsk Inna Kovalenko. — Of course, before completing the documents, the inspector is obliged to explain all the nuances to the potential artisan. But it’s better to come to the meeting already prepared in order to have a substantive conversation.

The document mentioned above contains 29 items that fall under the concept of “craft”. However, many of them are indicated with reservations. For example, subparagraphs 1.2.2 and 1.2.3 of paragraph 1 of the decree state that an artisan can make kitchen utensils (decorative spoons, stands, baskets, various shovels and grips), equipment for playgrounds, and beehives from wood, wicker and other wood materials , drinking bowls, feeders, etc. But at the same time, the artisan cannot make furniture, chests, barrels and other cooperage items from these materials.

Or more. In accordance with subclause 1.2.4 of clause 1 of the decree, blacksmithing is equated to craft work only if you do not forge fireplace grates, stairs, fences and gates.

“We were once asked whether a craftsman could make plywood boxes in the following way: create layouts on a computer, then cut out parts on laser equipment from friends, and then design the product themselves,” Inna Viktorovna gives an example. “I had to refuse because the fundamental conditions were violated. Firstly, an artisan does not have the right to involve third parties, even family members, in the production of goods (you can work as a “pushes” only if relatives are also registered as artisans). And secondly, plywood is not classified as “other wood materials” by the decree.

However, the craftsman can be trained by third parties. According to subclause 1.7 of clause 1 of decree No. 225, an individual has the right to transfer his experience free of charge. To do this, it is necessary to conclude an agreement with the “student” on training in craft activities for the duration of the educational process.

Another important point. Craftsmanship involves not only making a unique product from scratch, but also performing the work. True, here too it is necessary to take into account a number of nuances. If you purchase a batch of glasses through an online store and want to paint them for the purpose of selling, then such an activity goes beyond the scope of craftsmanship. The reason is the use of an item manufactured by third parties and completely ready for sale. It's a completely different matter if you engage in guilloche - finishing the customer's products with openwork lace or burning using a special device. This option is quite acceptable.

The use of improvised means in the production of goods is a separate matter. A craftsman can only use those tools (including electrical ones) that allow him to produce small batches of goods and without which it is impossible in principle to create a craft product. Thus, printing greeting cards on printing equipment has nothing to do with craft, but sewing clothes on an electric machine is a suitable option.