Amendments to the Law on Entrepreneur's License No 98 of 15.07.1998

As of July 1, 2023, following the entry into force of the amendments to the Law on Entrepreneur's License No. 98 of 15.07.1998 (introduced by the Law on the amendment of some normative acts No. 356 of 29.12.2022), retail trade on the basis of the entrepreneur's license, at counters, kiosks, kiosks (kiosks), pavilions and from motor vehicles, as well as trade in food and easily changeable domestic food products and goods will no longer be allowed.

These activities may continue to be carried on under a simplified tax regime - self-employed activity or by registering in another organizational and legal form.

According to Article 5, item 361 of the Tax Code, self-employed activities are trade activities carried out by a resident natural person on an individual basis only, without constituting a legal organizational form, as a result of which income is obtained.

According to Article 6913 para. (3) of the Tax Code, in order to carry out self-employed activity, the subject shall register with the State Tax Service upon application. Proof of tax registration serves as confirmation of tax registration.