Corporate - Other issues

Last reviewed - 12 February 2024

Administration of obligatory/voluntary patents

The qualified taxpayers operating within the framework of obligatory/voluntary patents are now able to pay taxes via online banking, e-money, and POS-terminals, making the patent regime simpler. Also, for taxpayers under patents, the statute of limitation is three years.

In addition, regulations of the virtual cash-register machines and cash-register machines with online data transfer functions are introduced to the Tax Code.