For sole proprietors

If you already are or are planning to become a sole proprietor (a self-employed person), you can find all the information about entrepreneurship, registration as a sole proprietor and tax liabilities on this page. You may also find the sole proprietor's tax calendar and advice about keeping accounts, submitting declarations and paying taxes helpful.

Business income and expenses

Income tax is charged on income derived from business, regardless of the time of its receipt. It is required to declare  all income derived from business (both certified and non-certified).

Last updated: 10.01.2022

Last updated: 10.12.2021

Was this page helpful?