Self-employed

The date of recognition of self—employed income is the date on which payments are made for goods, works, or services sold (including the date on which money or its equivalent is received or paid).

Income is recorded in the income register through a special mobile application (based on receipts from a special mobile application and other information about income received from other sources.

The income of individuals operating in places where there is no public telecommunications network is recorded in an independently developed simple form, with mandatory indication indicating: dates, names of operations, amounts received from each operation, the total amount for each day, for the month.

The self-employed apply the SNR with the mandatory use of a special mobile application or by self-calculation and payment of individual income tax and social payments when carrying out activities in places where there is no public telecommunications network.