The activities to retail food and perishable products based on patent could be carried out until December 31, 2022. The Cabinet approved relevant changes to the law on the entrepreneur’s patent. They refer only to the private individuals who on December 31, 2019 will hold a patent allowing them to perform such activities, IPN reports.
Through its decision, the Cabinet promised that within the next exercise to amend the Tax Code it will make changes that will contribute to simplifying the fiscal regime of private individuals who work independently in retail trade so as to diminish the administrative burden on them. The individual activity in retail trade is an alternative to the entrepreneur’s patent approved by the executive, but this wasn’t accepted by patent holders given that they have to respect a number of conditions, including possessing a cash register.
On the other hand, the public food units and stores repeatedly asked to annul the entrepreneur’s patent in retail trade as the patent holders who do not pay taxes (only a small monthly tax for patent) distort the market by creating unfair competition.
The period of validity of the entrepreneur’s patent in retail trade has been extended earlier too.
