Individual activity (GPMĮ Article 2, Part 7) means an independent activity in which a resident seeks to obtain income or other economic benefits over a continuous period:
1) independent commercial or production activities of any kind, including those carried out with a business license;
2) independent creation, professional and other independent activities of a similar nature, including those carried out with a business license;
3) independent sports activities;
4) independent activity of the performer.
Information for those performing individual activities according to certificate
- Issues related to individual activities of the Association: LINK
- Individual activity tax calculator: LINK
- Registration/deregistration of individual activity according to the certificate/change of data: LINK (info + video)
- Classifier of types of economic activity 2nd edition (EVRK 2nd edition): REFERENCE
In order to start self-employment, you need to apply to the State Tax Inspectorate (VMI):