Russian summer residents have the right to sell surplus crops without registration or paying taxes on profits, subject to various conditions. He specifically said that this crop can only be grown on a personal plot. kp.ru lawyer Svetlana Zhmurko.
Two more equally important conditions are that the area of u200bu200bthe summer plot should not exceed 0.5 hectares (50 acres) and the crop must be grown with one’s own hands, without the participation of hired workers.
“All three conditions must be met. If at least one of them is not met, a personal income tax of 13% must be paid on income from the sale of cucumbers or apples,” Zhmurko emphasized.
If a summer resident wants to register as a self-employed person, he must pay a 4% tax when selling products to citizens and a 6% tax when selling to organizations. Individual entrepreneurs pay 6% tax.
You can prove that a person is a summer resident, not an agricultural entrepreneur, using a special certificate. It is obtained from a horticultural partnership, cooperative or local authority.
Let us remind you that this year Udmurtia and the Kurgan region are also present. carried To the most “dangerous” areas for summer residents – residents most often resorted to insurance for various emergencies.