Thus, the standard forms will be brought into compliance with the new provisions of the Tax Code, which took effect on April 30 of this year.
As a reminder, the IDNO is being introduced to replace the individual’s IDNP, which has been listed in the standard documents of independent merchants until now.
The Ministry of Finance has submitted a draft order on this matter for public consultation.
Comments on the draft will be accepted until June 22, 2026.
According to the draft, the state identification number (IDNO) assigned to a resident individual engaged in commercial activities (an independent trader) will appear on all of their documents.
Specifically, this includes applications for registration, data updates, or cessation of activities; confirmation of tax registration; payment notices for tax on income from independent activities; and notices of tax recalculation, among others.
The revision of the legislation was prompted by the need to ensure the protection of personal data of independent merchants, which had previously appeared in all standard documents.
