Registration of micro-enterprise taxpayers

Process description

1. Service requests
   A micro-enterprise is an individual merchant, individual enterprise, farmer or fish famer, or a private individual registered with SRS as a MET (if not registered as a VAT payer).
   
   Income is subject to personal income tax (payroll tax) and mandatory state social insurance constributions.
   
   Micro-enterprise taxpayer status may be obtained by:
   1) registering with the Enterprise Register ;
   2) submitting an application to the State Revenue Service.
   3) an individual merchant, entrepreneur, farmer or fisher, a by submitting an application to SRS by 15 December of the pre-taxation year.
   
   Apply through EDS.

2. Receipt of services
   SRS will evaluate the application within 5 business days or after receipt of information from the Enterprise Register.
   Refusal will be notified within one day after the decision.