Starting July 1, trade based on patents will be prohibited.
The State Tax Service reminds that from July 1, all patents for retail trade from trays, counters, tents, kiosks (stalls), pavilions and cars, as well as the sale of food products or perishable domestic goods, will cease to be valid. To continue trading activities, taxpayers of this category can use the new taxation regime - independent activity, without forming a legal entity, or register as an economic agent by choosing one of the available forms of entity organization. The State Tax Service notes that individuals engaged in independent retail activities will be able to take advantage of a number of benefits established by law. Thus, the sales limit for this tax year has been increased to 1.2 million lei (last year - 0.6 million lei). The income tax rate for this category of taxpayers is 1% of the object of taxation, but not less than 3,000 lei. It is noted that from this year the tax, depending on the sales volume of an independent individual entrepreneur, will be calculated by the State Tax Service. Tax data will be formed on the basis of sales reflected in the information of post offices, banks, payment terminals and other sources. The taxpayer must keep only fiscal invoices for the purchase of goods, and in the case of the purchase of goods from individuals, they must be registered in the Procurement Register, which will be presented to the State Tax Service at the end of the year. // 26.05.2023 — InfoMarket.
