The State Tax Service is reminding employers in this service sector of this. Accordingly, the State Tax Service clarifies that obligations regarding the calculation, reporting, and payment of taxes and other charges related to the payment of wages to drivers will be determined in accordance with general rules.
The State Tax Service also clarifies that June 2026 will be the last tax period in which the special tax regime for employees in the taxi transportation sector, as set forth in Article 88¹ of the Tax Code, will apply.
In this context, the tax service notes that, due to the specific nature of the special tax regime, the deadline for submitting the TAXI18 report for June of this year has been set for June 25, 2026.
Therefore, in June, employers operating in the field of passenger taxi transportation are not required to submit this report. This does not apply, however, if a company hires new drivers between June 25 and June 30, 2026.
