What should businesses pay attention to today?
Important changes for entrepreneurs came into effect on January 1, 2026. To maintain the preferential tax regime, it's important to make a decision in a timely manner.
The SNR for self-employed individuals is suitable for individuals who:
- Are not registered as individual entrepreneurs
- Work independently, without employees.
- Engage only in permitted activities (there are 40 in total, including taxi services, delivery, courier services, and hairdressing).
How to transition (for existing individual entrepreneurs):
If you used a patent or mobile app in 2025, you must deregister as an individual entrepreneur between January 1 and February 28, 2026.
If you do not close your individual entrepreneurship or choose a different regime by March 1, 2026, the tax office will deregister you as an individual entrepreneur automatically (retroactively, from January 1, 2026).
The mode is considered activated in the month in which you print your first receipt in the mobile app.
Simple Tax System (STS) Based on a Simplified Tax Return (Simplified Tax System)
All taxpayers can switch to this mode, including those who used the following in 2025:
- Simplified Tax Return, Fixed Deduction, or Retail Tax.
- Generally Established Tax System (GTS), if they meet the simplified tax system conditions.
How to switch:
From January 1 to February 28, 2026, you must submit a notification of your choice of mode, selecting "Switching to STS based on a simplified tax return" in Section 2. In this case, the mode will be effective January 1, 2026.
Warning: Risk of switching to the general tax regime
If entrepreneurs who used special tax regimes (simplified tax system, fixed deduction, or retail tax) in 2025 fail to submit a notification by the end of February, the tax authorities will automatically switch them to the general tax regime (GTR) on March 1, 2026. Moreover, the changes will take effect retroactively, from January 1, 2026.
It is important to decide on the tax regime you choose in advance to avoid being automatically switched to less favorable terms.