On the collection and sale (delivery) of medicinal plants, berries, mushrooms, nuts, and other wild-growing products by individuals

In anticipation of the season for collecting berries, mushrooms, and other wild products, the Ministry of Taxes and Duties informs.

In accordance with paragraph 20 of Article 208 of the Tax Code of the Republic of Belarus, income received by individuals is exempt from personal income tax:

- from the sale of medicinal plants, berries, mushrooms, nuts, and other wild products to individuals not engaged in entrepreneurial activities;

- from the collection and sale of medicinal plant raw materials, wild berries, nuts, and other fruits, mushrooms, other wild products to organizations and individual entrepreneurs engaged in industrial harvesting (procurement) of the specified products in the manner prescribed by law.

Furthermore, according to paragraph 6 of Article 337 of the Tax Code, for individuals not engaged in entrepreneurial activities, retail trade (sale) of medicinal plants, berries, mushrooms, nuts, other wild products is not recognized as a taxable object for the single tax.

Please note! The sale of medicinal plants, berries, mushrooms, nuts, other wild products by individuals not engaged in entrepreneurial activities to other individuals must be carried out independently, i.e., without involving other individuals, at trading places in markets or other locations established by local executive and administrative bodies (part 4 of paragraph 1 of Article 1 of the Civil Code of the Republic of Belarus). Organizations and individual entrepreneurs have the right to carry outactivity on industrial harvesting (procurement) of medicinal plant raw materials, wild berries, nuts and other fruits, mushrooms, and other wild-growing products in accordance with the procedure established by law.

Important to know! Individual entrepreneurs when purchasing berries, mushrooms, and other wild-growing products from the public are required to draw up a purchase act for goods, raw materials, and materials, which must indicate the date, product name, quantity, price, amount, data of the seller and buyer (full name of the individual entrepreneur and individual, and if necessary - passport data of the individual seller), as well as the signatures of the seller and buyer.

For reference. The form of the purchase act is established in Appendix 1 to the Instructions on the Procedure for Accounting for Income and Expenses, approved by the Resolution of the Ministry of Taxes and Levies of the Republic of Belarus dated January 30, 2019 No. 5. Organizations purchasing berries, mushrooms, nuts, and other wild-growing products from the public for cash shall use a self-developed primary accounting document (e.g., a purchase act, a statement for the purchase of wild-growing plants and (or) their parts from the public), which must indicate similar data.

Messages about violations of the norms of legislation, the control over compliance with which is entrusted to the tax authorities, are received by, among others, the telephone information system of the tax authorities "Contact Center" at the number (8 017) 229 79 79 or the single short number 189 for all telecommunication operators!