Please note that after December 31, 2025, only individual entrepreneurs whose activities are included in the List of Activities Permitted for Individual Entrepreneurs (hereinafter referred to as the IE List), as defined by Appendix 1 to the Resolution of the Council of Ministers of the Republic of Belarus of June 28, 2024 No. 457, will be entitled to continue their operations in the same status.
In view of the foregoing, it is recommended to compare the economic activity carried out with the IE List. If it is not included in the said list, a timely decision should be made regarding operating under a new status. We inform you that the Law of the Republic of Belarus of April 22, 2024 No. 365-Z "On Amendments to Laws on Entrepreneurial Activities" provides individual entrepreneurs with the opportunity to continue their activities by establishing a commercial organization founded by one person, in a special procedure without suspending operations, with the transfer of all rights and obligations to the commercial organization established by them.
Detailed information, as well as a sample algorithm of actions when an individual entrepreneur transitions to legal entity status, is posted on the official website of the Ministry of Taxes and Duties of the Republic of Belarus at nalog.gov.by in the section "Current/Taxation of Entrepreneurial Activities (Law of the Republic of Belarus of April 22, 2024 No. 365-Z)".
For additional information on issues related to entrepreneurial activities not related to taxation, please contact the local executive and administrative body at your place of residence.