Today, our citizens can receive a wide variety of services and purchase several types of products from self-employed individuals. In total, 83 current types of activities are included in the list of activities permitted for self-employment and craft activities.
Let's try to highlight the nuances that are not obvious to everyone, so that you can protect yourself when interacting with them and avoid unnecessary reasons for filing complaints.
Nuance #1. Self-employed individuals can carry out their activities by paying either a professional income tax or a single tax.
You might say, "What difference does it make to me?", but it does!
A payer of professional income tax is obliged to use a mobile application and generate a receipt in it, while a payer of a single tax does not have such an obligation.
Here is such a nuance, and with it comes Advice #1:
Always demand a receipt from the payer of professional income tax, generated for the full amount of the service rendered that you have paid for! You see, there are many types of activities permitted for self-employed individuals, and some of them are quite expensive. For example, ordering the construction (repair) of stoves and fireplaces or performing finishing work can cost a considerable amount. Here it is necessary to know, and for those who knew – to remember, that in accordance with subparagraph 2 of part 1 of Article 162 of the Civil Code, transactions between citizens for an amount exceeding at least ten times the amount of the basic unit established by law (in 2025 – 420 rubles), must be concluded in simple written form.
Here is Advice #2 – when ordering a "large-scale" and expensive service, do not hesitate to offer the self-employed craftsman to conclude an agreement in simple written form! Imagine that you paid several thousand rubles for the construction of a fireplace, and it "smokes into the room", and instead of pleasure, there is complete disappointment… By the way, failure to comply with the simple written form of the transaction deprives the parties of the right to refer to witness testimony in case of a dispute to confirm the transaction and its terms (Article 163 of the Civil Code).
But where there is advice, there is also nuance #2. Transactions, the settlements for which are made using the "Tax on Professional Income" application provided for by tax legislation, can be carried out without concluding civil law contracts in writing (part 2 of Article 7 of the Law of the Republic of Belarus of 30.12.2021 No. 230-Z "On Amendments to Laws on Taxation Issues"). Therefore, a taxpayer of tax on professional income has the right, but is not obliged, to conclude a contract with you.
To summarise.
1. Always demand a receipt for the full amount from a self-employed person – a taxpayer of tax on professional income! If the transaction amount is high, then offer to conclude a written contract. In principle, a conscientious contractor should not have reasons to refuse. And if they refuse, you will have reliable proof – a receipt from the mobile application.
2. A self-employed person – a taxpayer of a single tax is not obliged to issue you a payment document! In cases where the contract amount exceeds 10 basic units, we strongly recommend concluding a written contract. Remember that in this case, it is the only reliable proof of your legal relationship with the contractor.
Source:
Official Telegram channel
of the Ministry of Taxes and Duties
of the Republic of Belarus t.me/mnsrb