Beginning January 1, 2026, a new criterion for monitoring mobile transfers will be introduced.
📌 What is changing?
Previously, only the number of transfers was taken into account — 100 or more transfers from different individuals within 3 consecutive months.
Now an additional condition is added:
👉 the total amount of these incoming transfers over the same 3-month period must exceed 12 minimum monthly wages (MMW).
📌 When is entrepreneurial activity considered to be present?
If your personal (non-business) account receives, in each of 3 consecutive months:
• transfers from 100 different people, and
• the total amount exceeds 12 MMW,
then such transactions will be considered as having signs of entrepreneurial income.