Introductory note

(Beta version)

As part of the service to the taxpayer and taking into account the citizens’ authoritative and immediate information, IAPR has created a useful guide for the taxpayers who intend to become active in business for the first time.

This specific guide for use describes step-by-step the process for the commencement of business by natural persons and individual business as well as the basic tax liabilities arising from the capacity of the new professional and the operation of an individual business. It is a first contact with the business sector and intends to facilitate, from a tax aspect, the new businesspersons in their first steps.