A micro-enterprise is an entrepreneur who has chosen to pay a microcode. It can be an individual merchant, Ltd, a small capital Ltd., a self-employed person, an individual company, a farm.

Microcode Rate:
– In 2016 – 12% of turnover
– In 2017, -15% of turnover

Personal income tax and social security contributions are not paid.

There are some conditions to choose to become a micro-payer:
– No more than five employees
– Maximum salary of Eur 720 per employee
– Turnover up to 100,000 Eur per year

Have questions? Call and get advice!
Mob. phone: +371 26337972
Or email us at: komerclideri@gmail.com