The Ministry of Taxes and Duties Inspectorate for Lepel District draws attention to the restrictions for individual entrepreneurs.
When carrying out individual entrepreneurial activities as an individual entrepreneur, a citizen has the right to:
carry out types of activities from the list determined by the Council of Ministers of the Republic of Belarus;
engage no more than three individuals under labour and (or) civil law contracts for the performance of work, provision of services, creation of intellectual property objects (part two of clause 1 of Article 22 of the Civil Code of the Republic of Belarus).
The list of types of activities permitted for individual entrepreneurs is determined in Annex 1 to the Resolution of the Council of Ministers of the Republic of Belarus of June 28, 2024 No. 457 "On types of individual entrepreneurial activities".
A citizen whose aggregate amount of income and (or) gross revenue from carrying out activities as an individual entrepreneur cumulatively during a calendar year has exceeded 500,000 Belarusian rubles is not entitled to carry out activities as an individual entrepreneur for three calendar years starting from January 1 of the year following the calendar year in which such excess occurred (part one of Art. 3 of the Law of the Republic of Belarus of December 27, 2023 No. 327-Z "On Amendments to Laws on Taxation" as amended by the Law of May 8, 2025 No. 72-Z).