By May 1, the State Revenue Service (SRS) invites you to specify the main type of economic activity
In order for taxpayers to fully exercise their rights in the field of taxation, the State Revenue Service (SRS) must have information about the current economic main activity according to the NACE classification[1]. If the main activity changes in 2023, it must be reported to the SRS by May 1, 2024.
The reported main activity must correspond to the actual situation and reflect the taxpayer's - company or economic operator - affiliation to a specific industry and field of activity. If the main activity (the activity that accounted for the largest share in total turnover in that year) changes within the year, changes must be reported to the SRS from January 1 to May 1 of the following year.
Information about the main activity must be reported to the SRS Electronic Declaration System (EDS) in the section "Documents / From the form / Registration and data change forms for taxpayers / Notification of the taxpayer's main activity." Everyone can verify their currently reported main activities and their conformity to the real situation in the SRS publicly available database by entering the specific taxpayer's name, surname, and registration code. The NACE code classifier is available on the Central Statistical Bureau's website as well as in the EDS.
If the primary type of economic activity remains unchanged, information about the main activity for the next tax year does not need to be provided.
More information is available in the informative material "On reporting the main activity" on the SRS website in the section "Taxes/Useful/Notifications and declaration obligations/Informative and methodological materials." In case of questions or uncertainties, we encourage you to call the SRS Advisory Hotline +37167120000, as well as submit your questions in writing through the SRS Electronic Declaration System (EDS) in the section "Correspondence with the SRS." It is important to note that when calling the SRS Advisory Hotline, everyone can also receive personalized consultation if they connect to the SRS EDS and provide the displayed code.
[1] European Union's Statistical Classification of Economic Activities NACE 2nd edition.