The Parliament approved the new provisions of the tax legislation in the second reading, together with the norms related to the protection of personal data of persons carrying out independent activities.
According to them, entrepreneurs will be assigned a state identification number (IDNO). After receiving it, the STS will send them a confirmation of tax registration as an independent entrepreneur.
Therefore, resident individuals who carry out independent activity through a trading unit without formalizing their legal form will be allowed to continue it in accordance with Chapter 10² of Title II of the Tax Code only if they register with the State Tax Service before July 1, 2026.
This clarification concerns part (3) of Article 6913 of the Tax Code, according to which “in order to carry out independent activities, the entity shall register with the State Tax Service on the basis of an application. The proof of tax registration shall be the confirmation of tax registration”.
Subsequently, independent entrepreneurs will be able to re-register cash registers on the basis of the assigned IDNO.
The STS and the Agency of State Services (ASU) will ensure the transfer of information on individuals engaged in independent trade activities and registered with the tax authority before July 1 of this year for their registration in the State Register of Legal Units.
Recall, the new provisions will come into force from the date of their publication.
