The State Tax Service said the business entities slowly pass from patent-based economic activity to independent entrepreneurial activity that implies the observance of a number of fiscal rules. In 2017, there were registered 1,285 private individuals who perform economic activities and who passed to independent entrepreneurial activity. Between January 1 and October 31, there were registered another 277 persons. The data were presented in hearings centering on independent retail trading staged by the Parliament’s commission on economy, budget and finance.
In the hearings, Olga Golban, of the State Tax Service, said that unlike the entrepreneur’s patent for which a fixed sum is monthly paid into the state budget, the independent entrepreneurial activity involves the use of a cash register, issuing of sales slips and payment of taxes depending on the earned incomes. The private individuals also pay social contributions for a year in the amount of 8,428 lei.
The number of patent holders decreased from 10,579 on December 31, 2016 to almost 8,000 on October 31, 2018. Olga Golban said that according to the tax revenues for 2017, the persons who worked independently declared revenues of almost 84 million lei and paid 185,000 lei taxes on independent activity for 2017.
Ștefan Creangă, chairman of the commission on economy, budget and finance, said the independent activity should be promoted because it is more correct in terms of fiscal administration, while patent-based economic activity does not prove its efficiency. The patent holders sell even products that are not on the list of permitted goods.
Recently, the Cabinet approved a bill to extend again the period during which the entrepreneur’s patent can be used , this time until December 31, 2019. Activities to prepare and inform business entities about the switchover to another form of activity will be carried out until then.
