Business activity and taxes

The ability of foreigners to engage in entrepreneurial activities in the Republic of Belarus depends on their legal status, according to which they have different scope of rights, duties, and limitations:

1. Foreigners permanently residing in the Republic of Belarus have the right to engage in entrepreneurial activities on an equal footing with citizens of the Republic of Belarus;
2. Foreigners temporarily staying and temporarily residing in the Republic of Belarus are not entitled to carry out entrepreneurial activities in the Republic of Belarus without forming a legal entity.

At the same time, foreigners have the right to carry out other activities in the territory of the Republic of Belarus in accordance with the procedure established by law. Foreigners temporarily staying and temporarily residing in the Republic of Belarus are granted the right to sell goods, however, provided that the following conditions are met simultaneously:

• such sale of goods must be one-time (no more than 5 days in a calendar month);
• the sale is carried out at designated trading places (at markets and/or in other places established by local executive and administrative bodies);
• the sale of goods belonging to certain commodity groups is possible;
• the sale is carried out with special permits.

Taxation of income of immigrant workers is carried out in accordance with the tax legislation of the Republic of Belarus, including international treaties of the Republic of Belarus.

FOR REFERENCE:

Foreigners temporarily staying and temporarily residing in the Republic of Belarus are allowed to carry out one-time sales (no more than 5 days in a calendar month) at special permits of the following goods at trading places in markets and/or in other places established by local executive and administrative bodies: paintings, graphics, sculptures, products of folk art crafts, horticultural and beekeeping products (the sale of other goods is prohibited). It is also prohibited to sell the above-mentioned goods to an indefinite circle of persons in unauthorised places: on the street, stadium, in a public garden, park, public transport, or other public places. The sale of goods prohibited for sale by foreigners temporarily staying and temporarily residing in the Republic of Belarus, as well as the sale of goods by them in unauthorised places, entails a fine of 5 to 50 basic units. When selling the above-mentioned goods, foreigners pay a single tax. The basic rates of the single tax are set per month in each region by a decision of the regional Council of Deputies.

For example, by the Decision of the Brest Regional Council of Deputies No. 58 of December 20, 2014, the rate of the single tax for foreigners temporarily staying and temporarily residing in the Republic of Belarus is set per month for the one-time sale of paintings, graphics, sculptures, and products of folk art crafts created by them in the city of Brest at the amount of 400,000 Belarusian rubles.

SPECIAL PERMIT

To obtain a special permit for the one-time sale of goods, a foreigner must apply to the department of citizenship and migration of the internal affairs body at the place of temporary stay or temporary residence and provide the following documents:

• application,
• document for traveling abroad,
• two color photographs of the applicant corresponding to his age, measuring 40 x 50 mm,
• document confirming the payment (1 base value, free of charge in case of issuing a duplicate of the special permit).

The special permit is issued within 3 days from the date of submission of the application.

The validity period of the special permit may be:

• up to 3 months depending on the period of temporary stay,
• up to 1 year depending on the validity period of the temporary residence permit.

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