The tax authorities inform about the procedure for taxation of individuals engaged in the provision of services in the field of agro-ecotourism

The Ministry of Taxes and Duties Inspectorate of the Republic of Belarus for the Vitebsk region informs that from July 1, 2023, individuals are entitled to pay the fee for carrying out activities in the field of agro-ecotourism only upon the decision of local executive and administrative bodies.

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 in the field of agro-ecotourism are obliged to apply the tax on professional income for such activities.

In accordance with the second part of the specified paragraph, individuals engaged in activities in the field of agro-ecotourism are entitled, upon the decision of local executive and administrative bodies, to apply the fee for carrying out activities in the field of agro-ecotourism for such activities.

In accordance with the third part of paragraph 7 of the Decree of the President of the Republic of Belarus No. 351 of October 4, 2022 "On the Development of Agro-Ecotourism" (hereinafter referred to as Decree No. 351), agro-ecotourism entities are entitled to provide services in the field of agro-ecotourism on the territory of the corresponding agro-ecotourism estate from the date of the decision by the district executive committee on carrying out activities to provide such services.

Agro-ecotourism entities currently providing services in the field of agro-ecotourism 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 in the field of agro-ecotourism from July 1, 2023, is formalized by the relevant decision of the district executive committee.

In the absence of such a decision from July 1, 2023, carrying out activities in the field of agro-ecotourism is possible only by paying the 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 the "Professional Income Tax" application on their smartphone or computer and inform the tax authority through this application about the application of the professional income tax.

Source: vitebsk-region.gov.by