Professional income tax is a new tax regime in effect from 2019
interaction with tax authorities in the application of special
tax regime "Tax on professional income".
Self-employed income is taxed at the following rates: 4% on income,
received from individuals, and 6% in respect of income received from
legal entities and individual entrepreneurs.
The application allows the self-employed to:
- register as a taxpayer
professional income;
- generate checks without using cash registers;
- send checks to customers;
- pay tax on professional income;
- keep track of income statistics;
- receive certificates of registration and income;
- deregistration.