The entrepreneurs, who meet the requirements necessary to pay the lump-sum self-employment income tax shall submit an online request for lump-sum taxation for the following year via the Tax Administration portal no later than October 31st of the current year.
As of May 1, 2022, companies and entrepreneurs engaged in internet sales are obliged to issue a fiscal invoice for each sale. This obligation also applies when delivering through an intermediary, and it does not depend on whether the merchant is VAT registered, how he charges for sales, etc...
According to the provisions of the law regulating companies, a representative office of a foreign legal entity is not a legal entity. According to the provisions of the law regulating corporate profit tax, it is not a permanent establishment (it does not perform an activity, only preparatory activities and the activities that precede contract conclusion) and it does not keep business records in accordance to the accounting regulations....
