Now, the registration procedure for taxpayers using a patent has become more accessible.
Individuals obtaining a patent through the STS electronic systems are automatically registered with the tax authorities from the moment the document is issued. This means that the need for a personal visit for registration is eliminated.
A similar mechanism has also been implemented for individual entrepreneurs. Registration occurs automatically upon acquiring a patent, and a separate application is not required.
It is important to note that activities conducted under a patent are now exempt from exit tax audits for the entire duration of its validity, except for counter audits.
