As a reminder, the State Tax Service no longer accepts applications from individuals seeking registration as independent traders. The statutory deadline for such registration expired on July 1, 2026. This regime now applies only to individuals registered with the State Tax Service prior to that date.
In accordance with this decision, the relevant order of the Ministry of Finance has been amended. The order now includes a revised version of the application for registration, data update, or termination of activities for individuals engaged in independent commercial activities. It has been renamed the “Application for Termination of Independent Activities” and continues to be filed with the State Tax Service.
In addition, the requirements for terminating activities have also been amended. In particular, the order stipulates the taxpayer’s obligation to deregister the cash register equipment (CRE) that they used, as well as to attach to the application the Journal of Purchases from Individuals Not Engaged in Entrepreneurial Activity.
The new version also includes the quarterly tax payment notice for tax on income from independent activities and the tax payment notice for tax on income from independent activities recalculated for the fourth quarter.
The forms have been supplemented with a QR code to simplify the payment of taxes to the budget.
