According to the Tax Code No. 214-VIII dated July 18, 2025 (hereinafter referred to as the Tax Code), the category of individuals engaged in private practice (hereinafter – IPP) includes private notaries, private enforcement officers, attorneys, and professional mediators.
Registration, amendment of registration data, and deregistration of IPPs are regulated by Articles 97–98 of the Tax Code.
In accordance with the Tax Code, individuals engaged in private practice are subject to individual income tax on their taxable income at a rate of 9%, as established by Article 363 of the Tax Code.
IPPs are entitled to apply the following personal tax deductions:
- deduction for social payments;
- basic tax deduction;
- social tax deductions.
The calculated tax amount must be paid monthly no later than the 5th day of the month following the month for which the tax is calculated.
Transitional provisions concerning individuals engaged in private practice stipulate that, in connection with the entry into force of the new Tax Code, IPPs are not VAT payers and are subject to deregistration for value-added tax purposes. The VAT registration certificate is deemed invalid from the date the Code enters into force, i.e., from January 1, 2026.
The Declaration of Income and Property (Form 270.00) shall be submitted no later than September 15 of the year following the reporting year.
In case of a decision to terminate activities, IPPs shall submit a liquidation individual income tax return (Form 240.00).