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The declaration at the Tax Authority of the self-employed natural person without employees and without unpaid family worker above 16 years old, with whom he works and legally co-lives, upon being registered at the National Business Centre or Tax Administration and being equipped with a NUIS, shall be done until at least 3 days prior to the deadline for the submission of the declaration (payroll).
The calculation of the obligation related to the contributions to social securities and health care is effective from the date of registration at the National Business Centre or Tax Administration.
The deadline to declare payrolls shall be 20th of the succeeding month of each trimester, specifically:
Meanwhile, declaration shall be done at least 3 days prior to this deadline, of the respective trimester.
If a natural person (self-employed without employees and without unpaid family workers) has been registered at the NBC on May 12th, 2017 (or during April, May and June), the electronic registration in the tax system as self-employed shall be done by July 17th, 2017.