Question: Are regular mobile transfers between individuals taxable?
Answer: In 2026, control is conducted when established criteria for entrepreneurial income are simultaneously met: money is received on the personal bank account of an individual from 100 or more different persons during each of three consecutive calendar months, and the total amount of such receipts for the specified period exceeds 12 times the minimum wage. If these conditions are met simultaneously, information may be transferred by the bank to the state revenue authorities for tax monitoring.