Leftovers are not sweet. By January 1st, Vitebsk entrepreneurs must sell off remaining stock in retail trade

January 1, 2016, will be the starting point for operating under new rules for entrepreneurs trading in light industry goods. From this date, they have two options: either conduct civilized business on equal terms with other economic entities, or leave the market or reorient to another type of activity.

In fact, individual entrepreneurs, payers of a single tax, engaged in retail trade in markets and shopping centers, had eighteen months to make a decision. Decree of the President of the Republic of Belarus No. 222 "On the Regulation of Entrepreneurial Activity and Sale of Goods by Individual Entrepreneurs and Other Individuals" was adopted on May 16, 2014. However, the deadline for applying the norms declared in it was postponed several times.

As a result, by July 1, 2015, individual entrepreneurs were required to compile an inventory of existing goods imported without accompanying documents, approve it with the tax inspectorate, and sell it within six months. To remind individual entrepreneurs that the sale of these goods is ending, the Department for the Development of Entrepreneurship of the Vitebsk Regional Executive Committee's Economics Committee organized a meeting with Vitebsk individual entrepreneurs, inviting specialists from various services who were ready to answer any questions from entrepreneurs. However, few took advantage of this opportunity: about 40-50 people attended, although information about the meeting was disseminated in all markets and shopping centers. It turns out that either individual entrepreneurs showed no interest, or the explanatory work carried out throughout the transition period yielded its results.

– By January 1, remaining goods in retail trade must be sold off, either wholesale to organizations and individual entrepreneurs, transferred as a gratuitous transfer, contributed as part of the charter capital of a unitary enterprise, or otherwise disposed of. Starting from the new year, none of the above will be possible; goods must be withdrawn from commercial circulation and used exclusively for personal purposes, – reminded Sergey Bogdan, Head of the Individual Entrepreneur Taxation Department of the Ministry of Taxes and Levies Inspectorate of Belarus for the Vitebsk Region. – We are meeting today with one goal – the prevention of offenses. Not fines and confiscation of goods, but information. We are conducting awareness campaigns in all districts of the region. There are a month and a half left to legally sell these goods. As of today, there is no information about extending the deadlines. The new assortment must have documents confirming acquisition (e.g., invoices) and payment (cash receipt, invoice). Import VAT must also be paid.

However, the mandatory presence of quality certificates and declarations of conformity for the clothing they purchase for subsequent sale in Belarus raises the most questions among entrepreneurs.

– This applies to goods falling under the Technical Regulation of the Customs Union 017/2011 "On the Safety of Light Industry Products", – noted Tatyana Burkina, Head of the Department of the Regional Inspectorate of the State Committee for Standardization of the Republic of Belarus. – A register of organizations holding Customs Union quality certificates in Russia, Belarus, and Kazakhstan can be found on the website of the State Committee for Standardization. Alternatively, you can check the quality of imported products with us, in accredited laboratories. There is a range of goods that are not marked in any way, yet have certificates, but it is impossible to correlate them with the assortment of the trading pavilion.

Therefore, products must indicate the manufacturer, its address, the product name, composition, size, etc. Verify the authenticity of certificates provided by your partners in Russia. In case of doubt, control bodies have the right to contact your supplier to verify the information.

– Have any goods been seized? Has anyone faced fines for this? A year and a half has passed, but no one has suffered from inspections yet. If a person accurately reflects all figures in their reporting, they will not attract the attention of the tax authorities. Do not worry unnecessarily, just work honestly and according to the law, – added Sergey Nikolaevich.

Entrepreneurs must also pay close attention to another requirement of the law and the times: from January 1, 2016, retail outlets must install terminal equipment for non-cash payments. This was announced by **Alexander Kudyanov, Deputy Head of the Department for Control of Excise Goods of the Tax Inspectorate of the Ministry of Taxes and Levies of Belarus for the Vitebsk Region.** The innovation is regulated by Resolution of the Council of Ministers and the National Bank of the Republic of Belarus No. 516/15 of June 19, 2015. It also specifies the complete list and deadlines for each category. Responding to entrepreneurs' questions, Alexander Vladimirovich explained that if it concerns a trading spot, not an outlet, i.e., products are sold, roughly speaking, on the street, then a terminal is not yet required. Service facilities where one person works per shift will also not be affected by the innovation. However, non-cash payment is generally a convenience and a concern for customers, so it would be worth considering it even without reminders from authorities. Terminals of various modifications can be purchased or leased, reported **Vladimir Kurzhos, Head of the Vitebsk Regional Branch of the Banking Processing Center**. He also answered numerous questions from entrepreneurs about the intricacies of using terminal equipment.

In general, representatives of the private sector can ask questions and receive competent answers to them on an ongoing basis – free consultations are provided by the basic entrepreneurship support center of the Vitebsk Regional Marketing Center. Here, small and medium-sized businesses can receive financial and property support. A monthly competition is held to receive funds on favorable terms, assistance is provided in writing business plans, and you can suggest your own seminar topic. All this is definitely useful for those who have decided to master a new type of activity. However, for some reason, few people use it, – noted the deputy director of the center, Olga Levshina. But entrepreneurs are not active enough, according to **Alexander Trofimov, head of the entrepreneurship development department of the regional executive committee's economics committee**, entrepreneurs were present during the innovation forum, which recently took place in Vitebsk.

– We expected to see precisely those who want to start a new business. We created a consultation center with representatives from all services, and were ready to provide everyone with recommendations, including on choosing a promising area of activity.

We informed about the forum through a public address system in all shopping centers and markets, distributed handouts, but few responded. Students were more active, who are already thinking about their own business from the 2nd-3rd year. In any case, for those who leave this sphere, authorities can offer various options, – noted Alexander Ivanovich. – Speaking about the past meeting, judging by the questions, entrepreneurs are ready to work in new conditions. Many are already doing it, that is, importing goods with the necessary documents in hand. As we can see, the availability of quality certificates is still a sore point; the main thing here is to decide on a reliable supplier.

Entrepreneurs also shared their impressions: "It's nice that they met with us, and thank you for answering all the questions. Understand our concern, we don't know what awaits us," "I will be closing down from the new year. The problem is not with VAT payment, but with certificates, because Russia has different conditions, even though it's the Customs Union. Maybe I'll contact the marketing center and do something else, the information provided was useful."

Yes, representatives of shopping centers and markets are indeed facing difficulties now, they need to restructure their work and internal beliefs. After all, the formula "bought somewhere and something unclear and sold at a higher price" will no longer work. A modern entrepreneur is not a shuttle trader, burdened with checkered bags of junk, like in the tough and cunning 90s. It is a person who thinks about customers, capable of conducting civilized business on equal terms with competitors.

It is clear that not all individual entrepreneurs will be able to work under the new rules, which is evidenced by a slight decrease in the number of taxpayers among them. However, this is also related to the current decline in consumer demand. In any case, it is in the interests of entrepreneurs to sell off remaining goods as soon as possible. However, buyers are not seeing the expected sales in the markets yet, and no one is in a hurry to lower prices.

Olga Maslovskaya. Photo by Anton Stepanishchev. "Vitebskiye vesti".