Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Orshansky district for individuals wishing to sell flowers

Flowers must be grown by the seller themselves, or by their close relative, owner, as well as by a guardian, custodian, and ward.

Flowers must be grown on a land plot located in the territory of Belarus, and provided for the construction and (or) maintenance of a single-family residential house. This information must be confirmed by a certificate from the local executive and administrative body.

Flowers can only be sold independently, without involving other persons under labor or civil contracts, and only to individuals who purchase flowers exclusively for personal, household, family, and other needs not related to entrepreneurial activities.

It is necessary to choose a tax payment system: either a single tax for individual entrepreneurs and other individuals, or a tax on professional income.

When choosing the single tax, the individual must submit a written or electronic notification in the established form to the tax authority one day before starting trade and pay the amount of the single tax based on the notification from the tax authority.

When choosing to pay the tax on professional income, it is necessary to install the "Profincome" application on any mobile device, register in it, and generate a receipt for each instance of receiving funds. The tax amount at a rate of 10% of the received revenue (for pensioners, the tax rate is 4 percent) must be paid no later than the 22nd of the month following the reporting month, based on the notification from the tax authority.

Information and explanatory work sector of the IMSC for the Orsha district