Are you planning to open your own sole proprietorship or enter into business for the first time?

See what the start-up procedures and your key tax obligations are.

INTRODUCTORY NOTE
 

Browse the sections of your interest to learn about:
 

Before visiting the Tax Office

Commencement at the competent Tax Office.
 

See what your main Tax Obligations are

1. Income Tax

a) Submission of Income Tax returns

   - Tax calculation and payment

   - Special Solidarity Contribution

   - Advance payment of Income Tax from Business Activity obtained by Natural Persons

b) Payment of the annual Business Fee

c) Submission of Withholding Tax Returns
 

2. Accounting documents

a) Keeping Accounting Books

b) Data issued by the business (sales documents)

c) Preparation of financial statements

d) Filing lists of Tax Data for information cross-matching (Client-Provider Statements)
 

3. Value Added Tax (VAT)

a) Basic VAT Rates

b) Submission of VAT returns.

c) What you need to know if you wish to carry out intra-Community transactions

d) Transactions exempted from VAT.

e) Special VAT regimes
 

4. Registry

You should know that…

Tax Exemptions – Reliefs