Contents / Transfer from general tax regime to the simplified system

TRANSFER FROM GENERAL REGIME TO THE SIMPLIFIED SYSTEM

Such transfer for organisations and individual entrepreneurs already functioning is only possible from the 1st January of the following year. To do this an organisation must file an appropriate application during the period from 1st October to 30th November of the current year to the tax body at the place of the taxpayer's registration.

New organisations and individual entrepreneurs wishing to be taxed by the simplified system must enclose an application for the transfer to the simplified system with their application for registration with tax bodies. If an application to use the simplified system of taxation is not enclosed, they will only be able to use the simplified system of taxation from the 1st January of the next year, upon receipt of the application by the tax body.

123456