Natural person 0 to 2 million

A natural person shall be an individual that requires to exercise an independent commercial activity and that is self-employed, sole trader and/or with employed unpaid family members and other persons. The natural person shall be registered as such in the National Business Centre.

If a natural person has an annual business turnover from 0 to 2 million ALL he shall not be subject to VAT and Income Tax, but he shall be obliged to declare and pay the health care and social security contributions and the Personal Income Tax; Simplified Profit Tax and Withholding Tax.

If you are registered or want to be registered as a Natural Person with an annual business turnover ranging between 0 to 2 million ALL, please refer to the following brochure and video for more information on your tax rights and liabilities.