On January 1, 2022, changes to the Tax Code came into force. Tax
legislation will be amended in several stages:
- Since January 1, 2022
- Since July 1, 2022
- Since January 1, 2023
These changes are among the most significant in recent years. We
present to your attention some of them:
1) Changes relating to individual entrepreneurs.
Individual entrepreneurs have the right to apply for the
following taxation regimes:
Individual entrepreneurs who paid a flat tax in 2021 will be
able to apply it in 2022, with the exception, for example, of
distance selling goods classified as certain groups of goods (for
example, food and non-food products).
For reference! flat tax rates are set in
Appendix No. 24 to the Tax Code. For example, the flat tax rate for
renting out, renting residential premises, etc. in 2021 in Minsk
was 37 BYN, in 2022 it will be 148 BYN; retail trade in non-food
goods, except for equipment, - 121 BYN, will become - 484 BYN.
