Registering individual activity
Individual activity under a certificate is registered by the State Tax Inspectorate — free of charge, via the Mano VMI self-service. When registering you state the activity code under the EVRK classifier and the start date. Income is declared annually by 4 May, and VSD and PSD contributions are paid to Sodra on the profit.
Who this applies to
Step by step
Log in to Mano VMI
Via internet banking or an e-signature. Choose registration of individual activity under a certificate and state the EVRK activity code and start date.
Keep your records
Record income and expenses — you'll need them for the annual return. VSD and PSD contributions are paid to Sodra on the profit; check the amounts in Sodra's calculators.
Declare income annually
File the annual return via VMI EDS by 4 May — even with 0 EUR income. When ending the activity, notify VMI via Mano VMI.
Common mistakes
Frequently asked questions
How much does registration cost?
Registering individual activity under a certificate with VMI is free.
Certificate or business licence?
The certificate suits growing income and allows expense deductions; the business licence is a fixed tax for a specific activity, set by the municipality. Compare both against your planned income.