The reason is that the deadline for such registration, as established by law, expired on July 1, 2026. Now, in accordance with the Tax Code, the special tax regime intended for individuals engaged in independent commercial activities applies only to those registered with the State Tax Service by that date.
Furthermore, as Logos Press reported, individuals registered under this status before July 1 of this year will be entered into the State Register of Legal Entities by the Agency for Public Services. At the same time, they will be automatically assigned a State Identification Number (IDNO) by July 10, 2026.
After that, the State Tax Service will send the entrepreneur confirmation of their tax registration as an independent merchant. Subsequently, these individuals will be able to re-register their cash registers based on the assigned IDNO.
According to the amendments made to the legislation, individuals wishing to engage in retail trade may choose to register under one of the legal forms of organization in accordance with the provisions of the Law on Entrepreneurship and Enterprises.
The procedure for terminating independent business activities in the retail sector remains unchanged. To do so, an individual must submit the appropriate application to the State Tax Service.
Follow our updates
