The tax authorities remind persons selling floriculture products about tax payment

In anticipation of the March 8 holiday, the Ministry of Taxes and Levies Inspectorate for the Vitebsk region draws the attention of citizens planning to sell horticultural products to the necessity of paying taxes.

Individuals are entitled to sell horticultural products, ornamental plants, their seeds, and seedlings at trading places and/or other locations established by local executive and administrative bodies without state registration as business entities.

With regard to this type of activity, an individual has the right to pay a single tax on individual entrepreneurs and other individuals or to apply the tax on professional income. If an individual sells the specified products in other ways, such sales may only be carried out by the individual after registration as an individual entrepreneur, since, by virtue of the provisions of Article 1 of the Civil Code of the Republic of Belarus, this activity is considered entrepreneurial.