New procedure for declaring non-operation in the previous year before the Commercial Register. Option for voluntary VAT registration upon formation of entity and its entry into the Commercial register

Amendment and supplementation of the Ordinance № 1 from 2007 for Keeping, Storage and Access to the Commercial Register and the Register of Non-Profit Legal Entities introduces new procedure for filing for announcement of declarations pursuant to Art. 98, Paragraph 9, p. 2 of the Accountancy Act.

These declarations, which are submitted by companies and non-profit legal entities that did not operate in the previous calendar year, will henceforth be filed with Application, Form ‘’Г3’’. It is also mandatorily to attach to the application declaration pursuant to Art. 13 of the Commercial Register and Register of Non-Profit Legal Entities Act.

The same amendment introduces, with an effect from 1st of January 2019, the option to apply for voluntary VAT registration under Art. 100, Paragraph 1 and Paragraph 2 of VAT Act upon the first registration of the entity, namely voluntary VAT registration under VAT Act

The full version of the Ordinance for Amendment and Supplementation of Ordinance № 1 from 2007 for Keeping, Storage and Access to the Commercial Register and the Register of Non-Profit Legal Entities can be found here.

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