The right to carry out trading activities based on patent will be kept for at least two more years, until December 31, 2018, and applies to retail trade at kiosks, stalls and mobile shops.
The patent was to be annulled as of January 1, 2017, but the changes approved by the Government extend this deadline. The invoked reason is that the switchover to a new taxation mechanism requires a transition period to enable the patent holders to inform themselves about the particularities of the new fiscal regime and the opportunities of the new mechanism.
The deadline is extended only for the traders who will hold valid patents for one of the mentioned kinds of activities on December 31, 2016.
Another provision specifies the place where trading activities can be carried out, namely inside commercial markets whose activity is regulated by the Law on Domestic Trade. The differentiated rise in the patent tax will depend on the place of activity.
The bill is to be examined by Parliament.
