Order on the competence to administer fiscal obligations due to natural persons who carry out
economic activities independently or exercise free professions has been adopted, and the
competent fiscal body is the central fiscal body in whose territorial area the fiscal domicile of
natural person is located.
In case of change of fiscal domicile of natural person, competence to administer the fiscal
obligations due by the natural persons who carry out economic activities independently or
exercise free professions changes with the date of modification of fiscal domicile of natural
person.
Starting with 2022, tax returns and the informative declarations of natural persons who carry
out economic activities independently or exercise free professions are submitted to the central
fiscal body in whose territorial area the fiscal domicile of natural person is located.
Payment of fiscal obligations representing taxes, fees, contributions and other budgetary
revenues, including the income tax from the salaries related to the activity of the secondary
offices, is made by the individuals who carry out economic activities independently or
exercise free professions, at the unit of the State Treasury the competent fiscal body.
