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Every year, there are more and more "remote" professions, and the covid-19 epidemic has shown that remote work is quite effective. We dug through the Internet, talked to freelancers, asked for an expert comment: check if you are working correctly, being a freelancer-individual entrepreneur and living in Belarus.
No grey schemes
In this article, we will only tell you how to work legally and pay taxes. Those who choose another path, first of all, risk their own safety. Remember that ignorance of the law does not exempt you social media marketing service from responsibility. Understanding regulatory documents is not always easy and not at all exciting, and for a calm work you cannot do without a specialist consultation. We "dug up" two working schemes for paying for freelancers' services and asked accounting and finance expert Lyudmila Adamovich to comment on them from the point of view of legality.
Brief summary :
Lyudmila Adamovich is an economist and marketer, worked as a chief economist in various companies. She has over 10 years of experience in her own business. She maintains a blog on Instagram where she talks about how to legally conduct business under Belarusian legislation.
Simplified tax system without VAT
Among all possible forms of service provision, we have chosen the most common and suitable for working with both legal entities and individuals, both domestically and abroad. The simplified tax system without VAT is preferable and loved by freelancers providing IT services due to its simplicity and small paperwork. Therefore, we will consider this particular method of work in detail: a Belarusian individual entrepreneur on a simplified system without VAT.
Working with Belarusian customers
What you will need: a bank account, a service agreement, an invoice (for prepayment), a certificate of services rendered (for payment upon completion of the transaction).
A legal entity pays for the service by invoice or certificate to your bank account in Belarusian rubles. An individual can pay by any payment from their bank card to your details, or at a savings bank, or through ERIP (if you have many individual clients, it makes sense to add them to ERIP for their convenience). You reflect all receipts in the declaration and pay a 5% tax quarterly.
Using Belpochta, you exchange a paper contract with the customer with "wet" seals. In the contract, you specify that you consider the remaining documents valid in the form of copies and that's it, you don't have to bother with sending documents for each service with regular customers.
When working with individuals, you can make a public offer agreement or exchange the agreement by paper mail in the same way.
Working with foreign customers
Foreign (especially Russian) customers do not like the large paperwork that is required for legal work with contractors from Belarus. Therefore, there are two work schemes: one is more complicated (but more reliable), the second is easier for customers and confusing from the point of view of the Tax legislation of the Republic of Belarus. Look for an expert comment after the description.
Scheme 1: "live" contract and payment to a bank account
A freelancer-individual entrepreneur enters into a contract with a foreign legal entity (or individual) for the provision of services. The customer transfers payment to the individual entrepreneur's foreign currency account in a Belarusian bank (a legal entity - from a bank account, an individual - from their bank card according to the details). The freelancer-individual entrepreneur sells the currency to the bank, transfers Belarusian rubles to their bank account and withdraws the income to their bank card as an individual. The individual entrepreneur includes all receipts to the bank account in the quarterly declaration and pays a 5% tax.
The amount of currency received must be included in the declaration at the National Bank rate on the day of receipt + positive exchange rate difference on the day of sale (between the National Bank rate and the sale rate). The positive exchange rate difference is your taxable non-operating income.
Other nuances
The law requires that you have a contract with a "wet" seal on hand, everything else can be in scans (this should be spelled out in the contract). Many customers do not want to go to the post office to send the original contract. This is the biggest obstacle to working according to the law. It is easier to hire a contractor with whom there is less fuss. Therefore, many contractors agree at their own risk to work without original documents, having only copies.
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發表於 11:12:55