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

On the eve 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 who are 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 who carry out, in the manner established by legislation, industrial harvesting (procurement) of the specified products.

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

Please note! The sale of medicinal plants, berries, mushrooms, nuts, other wild products by individuals who are 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 out industrial harvesting (procurement) of medicinal plant raw materials, wild berries, nuts and other fruits, mushrooms, other wild products in the manner established by legislation.

Important Information! Individual entrepreneurs, when purchasing berries, mushrooms, and other wild-growing products from individuals, are required to draw up a purchase act for goods, raw materials, and materials. This act must specify the date, product name, quantity, price, total amount, and details of the seller and buyer (full name of the individual entrepreneur and the individual, and if necessary, passport details 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 keeping records of 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 individuals for cash must 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 individuals), which must specify similar details.

The tax authorities' telephone information system "Contact Center", reachable at (8 017) 229 79 79 or the single short number 189 for all telecommunication operators, receives reports of violations of legal norms, the compliance with which is supervised by the tax authorities!__