Handicraft activity in the Republic of Belarus does not belong to entrepreneurial activity, however, it has its own peculiarities of implementation, which will be discussed in detail in the article.

Handicraft activity is a non-entrepreneurial activity of individuals for the manufacture and sale of goods, performance of work, provision of services using manual labor and tools, carried out independently, without the involvement of individuals under labor and (or) civil law contracts, unless otherwise provided By the Decree of the President of the Republic of Belarus dated 09.10.2017 No. 364 "On the implementation of handicraft activities by individuals", and aimed at meeting the household needs of citizens.

To carry out craft activities, there is no need to register as an individual entrepreneur.

Carrying out craft activities is carried out on the basis of the applicant.

The following restrictions apply to craft activities:

• it is prohibited to attract individuals under labor and (or) civil law contracts,
• it is prohibited to carry out craft activities without registering with the tax authority and paying a fee for the implementation of craft activities,
• it is prohibited to use automated equipment in work, the exception is a device, mechanism, machine tool, other equipment intended for the production of goods (performance of work, provision of services), without the use of which it is not possible to carry out craft activities.
• it is prohibited to use the tusks or tusks of an elephant, hippopotamus, walrus, narwhal and wild boar, rhino horns, teeth of all animals, as well as precious metals and stones when carrying out activities.

TYPES OF CRAFTS

• 1.production and repair:
• saddlery products;
• horse-drawn carts, sleighs and children's sleds;
• fishing tackle and fishing gear;
• 2. production and repair of items and their parts for personal (household) needs of citizens from wire, twine, synthetic tape, tin, clay, plant materials of local origin, including wood;
• 3. manufacture, installation and repair structures, inventory and accessories for keeping birds, animals, bees;
• 4. blacksmithing;
• 5. manufacture of hand-knitted products;
• 6. production of hand-weaving products, as well as products made in patchwork technique;
• 7. lace making, macrame;
• 8. production of yarn;
• 9. production of hand-made embroidery products;
• 10. weaving with beads;
• 11.Art processing and painting wood, stone, bone, horn, metal, tin, glass, ceramics, plywood;
• 12.making handicrafts(kitchen utensils, toys, interior dolls, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, doorknobs, parts and pieces of furniture decoration, key rings, housekeepers, wallets, gloves, mittens, belts, bijouterie, bracelets, jewelry for hair, combs, combs, decorative additions to clothes, figurines, vases, pots and flower pots, curly lathe products, Easter eggs-pysankas, souvenirs (including magnetic ones), Christmas tree decorations, photo frames, frames for paintings, decorative slats, covers, cases for phone, tablet and glasses, wedding accessories);
• 13. manufacture of products from felted wool;
• 14. binding of pages provided by the consumer;
• 15.making candles;
• 16. making colors and compositions, including from plant materials of local origin (with the exception of compositions from fresh flowers);
• 17.making small items from glass, natural and polymer clay, wood, natural resin and their use to create jewelry, decorate clothes;
• 18.making the national Belarusian costume (its details) with the preservation of the traditional cut and embroidery;
• 19.making greeting cards, albums for photographs, folders without the use of printing and printing equipment;
• 20.making agricultural and horticultural tools or parts thereof, sharpening and repair of cutlery and tools;
• 21. manufacturing art products made of paper and papier-mâché;
• 22. manufacturing national musical instruments in non-factory conditions;
• 23. production of stained-glass windows;
• 24.Decoration items provided by the consumer;
• 25. manufacturing glazed and unglazed stove tiles, decorative tiles and panel-inserts, tiled cornices made of natural clay by hand filling or pouring into plaster molds, pressing, manual mandrel, decoration, glazing;
• 26. making soap;
• 27. guilloche;
• 28. other activities on the creation of objects of creativity, as well as activities carried out with the use of manual labor, with the exception of activities that are not related to entrepreneurial activity, in the implementation of which a single tax is paid from individual entrepreneurs and other individuals.

BEGINNING OF TRAINING ACTIVITIES

To carry out craft activities, you must apply to the tax authority at your place of residence with an application.

It is also necessary to draw up and register an audit register with the tax inspectorate, such an obligation is provided for by the resolution of the Council of Ministers of the Republic of Belarus dated March 18, 2010 No. 383.

TAXES FOR TRAFFIC ACTIVITIES

The amount of the fee for the implementation of craft activities (regardless of the number of types of these activities carried out) is 1 base value per calendar year.

The tax period for the levy for the implementation of craft activities is recognized as calendar year.

In the event of the commencement of the implementation of craft activities, the fee is paid before the commencement of the implementation of the activity, subsequently - no later than the 28th day of the last month of the current calendar year.

The payment of the fee for the implementation of craft activities replaces the payment of income tax from individuals and the single tax from individual entrepreneurs and other individuals in terms of income received from the implementation of craft activities.

SALE OF GOODS MANUFACTURED BY A CRAFTSMAN

Craftsmen can sell their goods in the following ways:

• sale at trading places at markets, fairs and (or) in other places established by local executive and administrative bodies,
• sale in the premises used for the manufacture of goods,
• implementation using the global computer network Internet,
• implementation by sending by post, including international,
• delivery to the address indicated by the consumer by any type of transport,
• implementation on the basis of civil contracts concluded with legal entities and individual entrepreneurs.

The artisan is also the manufacturer of the goods, so it is advisable to set the service life for certain goods. When selling goods, an artisan does not have to provide certificates or declarations of conformity of goods to technical normative legal acts. At the same time, artisans must ensure the safety of their goods, works and services.

MATERIAL PREPARED AS OF 09/06/2018

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What hobbies people have: someone makes jewelry, someone sculpts pots, someone knits or embroiders, and someone even plays glamorous felt boots or toys! And for some, over time, hobby becomes a good, and even the main source of income. For who would refuse to do what they love and at the same time work at a convenient time for themselves? But how to do it right and what will it cost? Turns out, you can start your own business in just a day or two.

The most important thing, of course, is to decide exactly whether you need to give your hobby an official status? If you work mainly for yourself and for your loved ones, sell only a couple of postcards a month and do not plan to expand the scale of your sales yet, then this is not necessary. But if you want to provide yourself with the help of your hobby, if you want to participate in various exhibitions, you want to give your products for sale to gift shops, etc., then you need register as a craftsman.

You can become an artisan in just a day or two, while, as they explained to us in the capital's tax office, the registration procedure equally accessible to all... People with disabilities do not need to provide any additional documents. The only exception: if a person with a disability cannot independently apply to the tax authority with an application (for example, due to physical restrictions), someone can do it instead of him using a formalized power of attorney.

How much does it cost to become an artisan?

The list of types of craft activities is quite wide: from making and repairing fishing tackle, chests and buckets to beading, embroidery, carving and macrame... At the same time, this list has recently been supplemented with completely new types of needlework: now it includes decoupage(decorating fabrics, dishes, furniture with meticulously cut paper), terra(collage technique using natural ingredients - from shells and sand to branches, fruits, etc.), scrapbooking(manual production of postcards and photo albums), quilling(paper rolling), paper products and many others.

A little advice: it is better in advance, before coming to the tax office, to choose from the list of activities that you want to do. Moreover, their number can be any, the amount of the tax fee does not depend on it.

By the way, stop being afraid of huge payouts. Craftsmen no longer pay income tax, but craft fee in the amount of 1 base unit per year(today it is 100 thousand rubles).

Thus, you should contact the tax office of your place of residence and write a statement there and pay the tax fee. In the tax office, a stamp is put on the receipt and a UNP is assigned, which become an official permit for practicing "paid" needlework. From now on, you have the right to sell your products.

When preparing documents, it is important not to forget that every artisan must have Inspection book, which can be purchased at bookstores and stationery stores. It must be stitched, excluding the cover - the title and last pages, numbered and handed over to the tax authority.

Where to sell your products?

Option one - the Internet... This option is the simplest one, which does not even require leaving the house. Decree No. 225 of May 16, 2005 “ On some issues of the implementation of craft activities by individuals"Does not contain norms limiting the place of self-sale of products made by an artisan, which means that a craftsman can sell his own goods via the Internet - in social networks and using virtual" showcases "without involving others, the Ministry of Taxes and Duties said. At the same time, experts clarify: internet showcase is a web page containing a description of the goods and an indication of the places where they can be purchased... In the event that the site will be posted phone number, price or other information that allows you to place an order or products, internet showcases are online stores... To sell handicraft goods in an online store, additional registration procedures are required: an online store - in the Trade Register of the Republic of Belarus, and an artisan - as an individual entrepreneur.

Option two - galleries... A craftsman has the right to conclude commission agreements for the sale of his products with legal entities, for example, galleries, shops, kiosks - any trading platform, except for online stores.

Option three - acquaintances and friends... They can buy exclusive first-hand masterpieces from you. If you do good and quality things, word of mouth will work - and you won't have to look for buyers.

Svetlana Busko.

ALREADY WRITTEN

Craftsmen on maternity leave will again be able to count on full help

On August 5, President of Belarus Lukashenko received the Minister of Labor and Social Protection with a report Marianna Shchetkina... Among other things, the head of state supported the government's proposal to grant the right to certain categories of employed citizens (artisans, individual entrepreneurs, lawyers, private notaries) to suspend the relevant activities in connection with with caring for a child under 3 years old.

In our country, citizens working under an employment contract have the right to suspend their labor activity for the period of caring for a child under the age of 3 years and take out social leave with the payment of benefits in full. For self-employed citizens, the current legislation does not provide such a right to suspend their activities in connection with caring for a child. In this regard, in order to receive full benefit for the care of a child under 3 years of age, they have to go through the established procedure for terminating the relevant type of activity.

The President instructed to develop a simple and convenient scheme for the suspension of activities by these categories of citizens. The Ministry of Labor and Social Protection will prepare a draft of the corresponding decree in the near future. The adoption of the decree will ensure an equal approach in the appointment of state benefits to all categories of employed persons.

COMMENTS

Sergey Drozdovsky, Project Coordinator of the Office for the Rights of Persons with Disabilities:

From personal experience, I can say that for people with disabilities, craft activities are, rather, a forced necessity, not a call of the soul. This is almost the last chance for many to try to realize themselves and earn something. The main problem, over which, apparently, disability “does not hang” is the sale of products in Belarus. For example, a girl lives in Vitebsk (she moves in a wheelchair) who makes excellent interior dolls. Their prime cost is high, the sales market is not very developed, therefore it is very risky to turn such work into the only source of income. However, today, doing a craft - the most affordable self-employment, at the same time - with the smallest commercial risks. That is why, thinking about how to make a living, you should not abandon this direction. There are organizations and people in Belarus who can help and advise. One has only to take it!

Tatiana Zhernosek, PR specialist of the Belarusian public association "Positive Movement":

It used to be the opinion that a hand-made thing will never pay off and sell them just "for the soul." In my opinion, if you properly promote your activities, you can earn good money. The main thing is to have a concept. Ideas like “ Buy mittens - save the child" or " Buy an eco-friendly bag - save eight trees". You can even do various social projects this way! Handicraft can also be of interest to tourists, who are becoming more and more in our cities. And it makes no difference who exactly produces these things - people with or without disabilities. It is possible not to advertise this at all, especially if we want to ensure that people with disabilities believe in themselves.

Anastasia Kuzmich, coordinator of international youth programs of the international public association "Education without Borders":

My work gives me the opportunity to visit other countries. Therefore, I have many successful examples of how people with disabilities have an active life position, and in general they are quite strongly involved in the life of their cities and villages. For example, once in Wroclaw I was lucky enough to visit a hand-made street bazaar, which was made by people with disabilities. I have never seen such beauty - I brought my favorite earrings from there! There, right on the spot, there was an opportunity to meet and communicate with the authors of these masterpieces! Why not hold such fairs in our country as well?

Gorodok masters

Many famous masters of decorative and applied arts work in the Gorodok district. This land has long been rich in traditions in embroidery, ceramics, woodcarving. This photo introduces a young knitter Natalia Yushkova... This crocheted shawl is an example of a beautiful woman's attire, for which Gorodok craftsmen have been famous for a long time. In the city house of crafts Natalya works as a weaving master. The same photo shows the coat of arms of Gorodok, produced by the second master - ceramist Irina Shalaeva.

Evgeny Pesetsky.

We assess the profitability of various activities. "So why not count how much artisans can earn?" - we thought.

Indeed, it is quite possible to turn even your hobby into a modern business, as evidenced by the steady increase in the number of registered artisans in recent years.

You can always familiarize yourself with the current list of activities (and there are many of them!), Through which you can become a craftsman, you can always familiarize yourself with on the website of the Ministry of Taxes and Duties at the link http://www.nalog.gov.by/ru/perechen-vidov-deyatelnosti /.

Any creative activity can bring financial results. To develop your small business, you do not need large investments, and the amount of earnings will directly depend on the skills of the master and the time he is ready to devote to his small hobby ... or rather, to business :)

In order not to speak in general terms, we have chosen the type of activity "Making decorative flowers and compositions from them", for example, from foamiran - a type of creativity that is gaining popularity. And you can create anything you want - just compositions for the home, various decorations and bouquets, including wedding ...

Recall foamiran- This is the common name for the material, which is sometimes also called faux suede, ductile suede or revelor. You can also find the names: von eva, foam, fom, - but these are already details :)

But everything described below is also true for other crafts of artisans, with one or another clarification.

Registration as an artisan

Artisans are individuals who manufacture and sell goods, perform work, provide services using manual labor and tools, including electrical, independently, without the involvement of other individuals.

The activities of artisans are aimed at meeting the everyday needs of citizens. And yet, craft activities are not entrepreneurial, and therefore does not requireregistration as an individual entrepreneur!

The fee for engaging in craft activities is one basic amount per year - today it is 23 rubles

Before starting a craft activity, you must:

• fill out an application for tax registration at the tax office
• pay a craft fee
• create a book of records of inspections (purchased in specialized stores) and register it with the tax office

The first time the fee must be paid before starting work. Subsequently, the fee is also paid in advance for the next calendar year - until December 28 of the current year.

You will not need to keep records of income and expenses received and submit reports to the tax authority. In addition, income from handicrafts is exempt from income tax and flat tax.

However, if a declaration of income is requested from an artisan for tax control purposes, and the income from artisanship indicated in such a declaration for a calendar year is 100 times higher than the amount of the fee, then the artisan will have to pay a fee in the amount of 10% of the amount of such excess.

In other words, if you declare income in the amount of more than 2,300 rubles (23 rubles * 100), you will have to pay extra. For example, if the income is 4,000 rubles per year, the additional payment will be 170 rubles. It is calculated by the formula:

(4,000 - 2,300) * 10% (or 0.1) = 170

An artisan can pay insurance premiums to the Social Security Fund at will. The amount of contributions paid to the Social Security Fund must be at least 35% of the amount of the minimum wages for the year.

Since in Belarus since January 1, 2017, the monthly minimum wage has been set at 265 rubles, the minimum amount of deductions to the Federal Social Welfare Fund for 2017, if there is no increase "Minimal wages", is equal to:

(265 * 12) * 35/100 = 1 113 rubles

By the way, according to the Belarusian legislation, a craftsman, even without making contributions to the Federal Social Welfare Fund, is not considered a "parasite". You can pay the tax yourself, this (later) will be taken into account when calculating the pension.

Where to sell your products?

Craftsmen have the right to sell goods made by them:

At trading places and in other places established by local executive and administrative bodies (for example, at fairs)
- on the basis of contracts concluded with legal entities and individual entrepreneurs (for example, under contracts of commission or purchase and sale)

The cost of making products from decorative flowers

For the manufacture of decorative products from foamiran, in addition to the material itself, other devices will also be required.

Production costs can be divided into fixed and one-time:

• Fixed costs include basic raw materials, or foamiran - this is the main cost of the entire business. By the way, the cost of one sheet (40 * 60 mm) of material is 1.6 rubles, but to what extent it will be enough - the question is much more complicated, it may be enough for a dozen flowers, or maybe two.

• One-time costs include expenses for various tools: scissors, a glue gun, molds (they are also called silicone molds), foundations for jewelry and much, much more (here, as far as the artisan's imagination is enough)

In general, the size of the start-up capital depends on the planned volume of orders and the initially required amount of materials. At the beginning of the activity, you can get by with a minimum cost of up to 50 rubles - for several products this is more than enough!

The cost price of foamiran, which will be used to make the first, is from 0.5 to 2 rubles, the creation of bouquets costs the master 4-10 rubles. The proceeds from their sale are from 10 rubles for hairpins and from 30 rubles for a bouquet.

The hardest part in predicting the real amount of profit from your small business - calculating the number of products sold, because it is the sale of products that is one of the most painful issues in handicrafts.

To promote goods, in addition to various fairs, souvenir and jewelry stores are suitable, as well as already created online stores selling artisan goods (with a price increase by another 30% - of course, how could it be otherwise!)

We will assume that we will be able to sell 25 hair ornaments per month, each at a price of 10 rubles. , and 10 bouquets of foamiran, worth 30 rubles each.

Initial costs
Craft collection	23 rubles per year
Instruments	50 rubles
Foamiran (per month)	100 rubles
Total	173 rubles
Profit
Income from the sale of 25 hairpins and 10 bouquets per month	550 rubles
Profit from sale	377 rubles

The 377 rubles indicated in the table is a possible profit in the case when it is necessary to purchase not only consumables, but also tools.

As you can see, plus you can work from the very beginning of your career as a craftsman. Subsequently, due to the fact that the expenses will consist only of consumables, the profit will only increase.

And despite the fact that our calculations are absolutely arbitrary, and no one can guarantee you a certain number of orders, only one conclusion suggests itself: handicraft can bring money. The main thing is that you love what you do, and your customers ...

Buyers are ready to pay for exclusive and manual labor :)

1.production and repair:

saddlery products;

horse-drawn carts, sleighs and children's sleds;

fishing tackle and fishing gear;

2. production and repair of items and their parts for personal (household) needs of citizens from wire, twine, synthetic tape, tin, clay, plant materials of local origin, including wood;

3. manufacture, installation and repair structures, inventory and accessories for keeping birds, animals, bees;

4 . blacksmith craft;

5. manufacture of hand-knitted products;

6. production of hand-weaving products, as well as products made in patchwork technique;

7. lace making, macrame;

8. production of yarn;

9. production of hand-made embroidery products;

10. weaving with beads;

11.Art processing and painting wood, stone, bone, horn, metal, tin, glass, ceramics, plywood;

12.making handicrafts(kitchen utensils, toys, interior dolls, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, doorknobs, parts and pieces of furniture decoration, key rings, housekeepers, wallets, gloves, mittens, belts, bijouterie, bracelets, jewelry for hair, combs, combs, decorative additions to clothes, figurines, vases, pots and flower pots, curly lathe products, Easter eggs-pysankas, souvenirs (including magnetic ones), Christmas tree decorations, photo frames, frames for paintings, decorative slats, covers, cases for phone, tablet and glasses, wedding accessories);

13. manufacture of products from felted wool;

14. binding of pages provided by the consumer;

15.making candles;

16. making colors and compositions, including from plant materials of local origin (with the exception of compositions from fresh flowers);

17.making small items from glass, natural and polymer clay, wood, natural resin and their use to create jewelry, decorate clothes;

18.making the national Belarusian costume (its details) with the preservation of the traditional cut and embroidery;

19.making greeting cards, albums for photographs, folders without the use of printing and printing equipment;

20.making agricultural and horticultural tools or parts thereof, sharpening and repair of cutlery and tools;

21. manufacturing art products made of paper and papier-mâché;

22. manufacturing national musical instruments in non-factory conditions;

23. production of stained-glass windows;

25. manufacturing glazed and unglazed stove tiles, decorative tiles and panel-inserts, tiled cornices made of natural clay by hand filling or pouring into plaster molds, pressing, manual mandrel, decoration, glazing;

26. making soap;

27. guilloche;

28. other activities on the creation of objects of creativity, as well as activities carried out with the use of manual labor, with the exception of activities that are not related to entrepreneurial activity, in the implementation of which a single tax is paid from individual entrepreneurs and other individuals.