A new patent form is being developed by the State Tax Service. This is necessitated by the recent legislative changes that came into force in December 2025 and March 2026.
According to them, now mayoralties will not be able to register activities on the basis of a patent. Registration will be carried out through the Automated Information System “Personal Cabinet of the taxpayer”. At the same time, the possibility for applicants to apply to the tax authority remains.
The new provisions also stipulate that the series and number of the patent are replaced by the number and date of issue, the photo of the patent holder is excluded, as well as the coupon on payment of the patent fee. Payment, as well as verification and validation, will be made through the government’s electronic payment service (MPay).
In addition, the patent holder will be given the option of obtaining the document in the locality where he or she resides, irrespective of the address shown on the identity card. The patent will be valid only within the STS unit where it was issued.
At the same time, the tax authority will not be obliged to issue a duplicate of the patent, as well as to restore it. Before the amendments to the legislation, in case of loss of a patent, it was subject to restoration. In this case, the owner paid a fee of one minimum wage.
Another change concerns the granting of the right to carry out activities on the basis of a patent for EU citizens and stateless persons.
