Individuals in Belarus have the right to sell personal goods without paying taxes. This applies to both used items and new ones—for example, clothing that doesn’t fit the size—explained attorney Maria Zagdueva of the Minsk Regional Bar Association on the “Our Morning” program on ONT.

Where the sale of personal items ends

Some citizens try to disguise entrepreneurial activity as the sale of personal items—for instance, selling a range of dress sizes. Such activity would be considered entrepreneurial, and it can only be carried out after registering a sole proprietorship or creating a legal entity.

Otherwise, the activity may be deemed illegal: violators can be held administratively liable under part 2 of Article 13.3 of the Code of Administrative Offences. In addition, they will have to pay tax on the income earned in any case.