According to the new regulations, the sale of passenger cars by individuals, except for individual entrepreneurs and legal entities, will not be considered as systematic activity, even if more than two cars are sold within a year.
Moreover, individuals engaged in the sale of passenger cars will be exempt from income tax, as well as from profit tax and value-added tax (VAT). There will also be no need to pay sales tax when selling such vehicles.
Additionally, individuals (except for individual entrepreneurs) are exempt from paying taxes, penalties, and sanctions on income received from the sale of cars until January 1, 2026.
These measures are aimed at reducing the tax burden on citizens and entrepreneurs, as well as increasing the transparency of transactions in the car market.
