Selling used items online is a common practice for many Belarusians, however, the line between getting rid of an unnecessary wardrobe and a shadow business is regulated by strict legislative norms.

When taxes do not need to be paid

If you are selling personal items that you have used yourself (clothing, electronics, furniture), you do not need to pay taxes, since they were acquired not for commercial gain. In this case, you do not need to register as an individual entrepreneur, formalize self-employment, or submit a declaration, and the amount of the transaction is of no significance.

Exception: when selling two or more cars or apartments within one calendar year, you will have to pay income tax.

Where the boundary of illegal business lies

The law does not specify a fixed amount or limit of advertisements after which the seller becomes an entrepreneur - the tax authority assesses the situation comprehensively based on two criteria:

The origin of the items (personal use or purchase of batches for resale).

Systematic nature (regularity of transactions and uniformity of assortment).

The price of an error: fines and confiscation

Unregistered retail resale is prohibited for self-employed individuals and requires registration as an individual entrepreneur. For unlawful entrepreneurial activity, according to part 2 of article 13.3 of the Code of Administrative Offenses of the Republic of Belarus, the following sanctions are provided:

A fine of up to 100 basic units.

Confiscation of goods and devices from which trade was conducted.

Seizure in favor of the state of all revenue received from such activities.

Control authorities actively monitor such violations on social networks and popular advertisement platforms.