The Tax Inspectorate informs about the procedure for taxation of individuals engaged in providing 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 may pay the fee for carrying out activities related to the provision of agro-ecotourism services 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 the provision of agro-ecotourism services 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 the provision of agro-ecotourism services may, upon the decision of local executive and administrative bodies, apply the fee for carrying out activities related to the provision of agro-ecotourism services for such activities.

In accordance with the third part of paragraph 7 of the Decree of the President of the Republic of Belarus of October 4, 2022, No. 351 "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 within the territory of the respective agro-ecotourism estate from the date of the decision by the district executive committee on carrying out activities related to the provision of such services.

Agro-ecotourism entities currently providing agro-ecotourism services are obliged to obtain such 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 related to the provision of agro-ecotourism services 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 related to the provision of agro-ecotourism services is only possible 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 "Tax on Professional Income" application on their smartphone or computer and inform the tax authority through this application about the application of the tax on professional income.