From January 1, 2023, the norm of the Tax Code comes into force in terms of supplementing the types of activities that are not allowed when applying the SNR for small businesses.
The addition of this list is primarily related to the prevention of tax optimization schemes by splitting up businesses (including using the sublease mechanism), including for the purpose of applying the SNR on the basis of a simplified declaration.
The restriction on the use of the SNR for small businesses will apply to the following types of activities:
- marketing services;
- leasing and operation of the trading market;
- subletting of retail facilities related to retail markets, stationary retail facilities with a retail area of more than five hundred square meters, as well as retail outlets, retail facilities and catering facilities located on their territory;
- the activities of two or more taxpayers in the provision of hotel services on the territory of one hotel or a detached non-residential building in which such services are provided.
A taxpayer subletting retail facilities related to stationary retail facilities with a retail area of less than five hundred square meters can apply the SNR for small businesses, subject to the remaining conditions of its application.
Accordingly, those entrepreneurs who carry out the above-mentioned activities, for which restrictions have been imposed, must switch to the generally established taxation procedure from January 1, 2023.