The object of taxation in the Tax Code for the self-employed is income earned during the tax period (calendar month) in connection with the implementation of activities included in the list of activities for which the application of a special tax regime is permitted.
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.
If an individual entrepreneur fails to submit a notification of the applicable tax regime (to switch to the simplified tax system for filing a tax return), then on March 1, 2026, the individual entrepreneur will be automatically deregistered by the tax authority as an individual entrepreneur (Clause 1 of Article 840 of the Tax Code, effective January 1, 2026).
The deregistration date is considered to be January 1, 2026, the date the new Tax Code comes into effect.
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.