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Registration with the State Revenue Service (SRS)

You can apply for the value added taxpayer status and the micro-enterprise taxpayer status along with the registration in the relevant register kept by the Enterprise Register (ER).

Value Added Taxpayer Status

 If a merchant or a company wish to apply for the value added taxpayer status, it submits an application for the entry in the register of the VAT taxable persons along with the form to the ER.

More information State Revenue Service website.

Micro-enterprise Taxpayer Status

 A micro-enterprise is a taxpayer subject to a special tax. It is not a separate form of a merchant.

 The following entities may obtain the status of a micro-enterprise:

  • sole trader;
  • individual undertakings;
  • farms and fishing undertakings;
  • natural persons registered with the SRS as an operator of economic activity;
  • limited liability company (LLC or SIA);
  • limited liability company (LLC or SIA) with the equity below EUR 2800 (a company with no minimum capital requirement).

You can apply for the micro-enterprise taxpayer status if you comply with all of the following preconditions:

  • income from economic activity – turnover – does not exceed EUR 40 000 in calendar year;
  • the maximum number of employees of a micro-enterprise at any time is five employees (excluding absent or dismissed employees) and the employees are informed in accordance with the requirements of Article 3 of the Micro-enterprise Tax Law;
  • monthly income of an employee of the micro-enterprise does not exceed EUR 720;
  • the taxpayer (natural or legal person) is not a member of a partnership;
  • members of the limited liability company (LLC or SIA) is only natural persons;
  • the board of the limited liability company (LLC or SIA) is only composed of the employees of the micro-enterprise.

In order to apply for the micro-enterprise taxpayer status, you can submit an application for obtaining the status along with your application form, or mark the appropriate field in the form under section “Micro-enterprise Taxpayer Status”.

More information State Revenue Service website.