The tax authorities inform about the procedure for taxation of individuals engaged in the provision of services in the field of agro-ecotourism
According to the first part of paragraph 2 of Article 378 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), as amended, which enters into force from July 1, 2023, individuals engaged in activities for providing services in the field of agroecotourism are obliged to apply the tax on professional income in respect of such activities.
In accordance with the second part of the specified paragraph, individuals engaged in activities for providing services in the field of agroecotourism have the right, with the decision of local executive and administrative bodies, to apply the fee for carrying out activities for providing services in the field of agroecotourism in respect of such activities.
In accordance with the third part of paragraph 7 of the Decree of the President of the Republic of Belarus dated October 4, 2022 No. 351 "On the Development of Agrotourism" (hereinafter referred to as Decree No. 351), agroecotourism entities have the right to provide services in the field of agroecotourism on the territory of the corresponding agroecotourism estate from the date of the decision of the district executive committee on carrying out activities for providing such services.
Agroecotourism entities that currently provide services in the field of agroecotourism are obliged to obtain such a decision before July 1, 2023 (paragraph 13 of Decree No. 351).
Thus, the provision of an opportunity for an individual to apply the fee for carrying out activities for providing services in the field of agroecotourism from July 1, 2023, is formalized by the corresponding decision of the district executive committee.
In the absence of such a decision from July 1, 2023, carrying out activities for providing services in the field of agroecotourism is possible only with the payment of tax on professional income.
In this regard, such an individual, in accordance with paragraph 1 of Article 381 of the Tax Code, is obliged to install on their smartphone or computer
The "Professional Income Tax" application and to inform the tax authority through this application about the application of the professional income tax.