Self-employed

The effective date for applying the simplified tax system for self-employed individuals is:

- when working in areas without internet access — the month indicated in the first payment document (Article 720 of the Tax Code, effective January 1, 2026);

- when working online — the date of the first receipt generated in a mobile app.

Deregistration is performed by the tax authority on March 1, 2026, with January 1, 2026 (the effective date of the new Tax Code) being legally recognized as the date of activity termination (deregistration). This must be clearly distinguished: "Date of decision/procedure — March 1, 2026; date of IE status termination — January 1, 2026."