Household Business Tax Declaration: Key Regulations You Must Understand

– Wholesale and retail trading of all types of goods (excluding the value of consigned goods sold at fixed prices where the agent only receives a commission);

– Bonuses, incentives for achieving sales targets, promotions, trade discounts, payment discounts, and monetary or non-monetary support provided to household businesses under the presumptive tax regime.

– Activities involving the distribution and supply of goods that are not subject to VAT, exempt from VAT declaration, and fall under the 0% VAT rate in accordance with VAT regulations;

– Business cooperation activities with organizations operating in these sectors, where the organization is responsible for declaring VAT on all revenue arising from the cooperation activities as prescribed;

– Bonuses, sales-achievement support, promotional amounts, trade discounts, payment discounts, and monetary or non-monetary support provided to lump-sum taxpayers in connection with the purchase of goods or services that are not subject to VAT, exempt from VAT declaration, and fall under the 0% VAT rate as prescribed by VAT law;

– Compensation for contractual breaches and other compensation amounts.

– Services and construction activities that do not include the supply of materials.

– Accommodation services, including: the provision of short-term lodging for tourists and other short-term visitors; the provision of long-term lodging that is not an apartment for students, workers, and similar groups; the provision of lodging combined with food services or recreational facilities.

– Cargo loading and unloading services, and other transport-related support services such as terminal/yard operations, ticketing, and vehicle parking and guarding.

– Postal services, mail and parcel delivery services.

– Brokerage, auction, and agency commission services.

– Legal consultancy, financial consultancy, accounting, auditing services; services for administrative procedures in taxation and customs.

– Data processing services; rental of information portals, IT and telecommunications equipment; advertising on digital information content products and services.

– Office support services and other business support services.

– Sauna, massage, karaoke, dance hall, billiards, internet, and gaming services.

– Tailoring and laundry services; haircutting, hairstyling, and shampooing services.

– Other repair services, including repair of computers and household appliances.

– Consultancy, design, and construction supervision services for basic construction works.

– Other services subject to VAT calculation under the credit-invoice method at the VAT rate of 10%.

– Construction and installation services that do not include the supply of materials (including installation of industrial machinery and equipment).

– Provision of services that are not subject to VAT, exempt from VAT declaration, and fall under the 0% VAT rate in accordance with VAT regulations.

– Business cooperation activities with organizations operating in these sectors, where the organization is responsible for declaring VAT on all revenue from the cooperation activities as prescribed.

– Compensation for contractual breaches and other compensation amounts.

– Property leasing services, including: Leasing houses, land, shops, factories, and warehouses, except accommodation services; Leasing vehicles, machinery, and equipment without an operator; Leasing other property without accompanying services.;

– Acting as agents for lottery, insurance, and multi-level marketing.- Compensation for contractual breaches and other compensation amounts.

– Manufacturing, processing, and producing goods

– Mining and processing of minerals

– Freight transportation and passenger transportation

– Services accompanying the sale of goods such as training, maintenance, and technology transfer provided together with the sale of products

– Food and beverage services- Repair and maintenance services for machinery, equipment, transport vehicles, automobiles, motorcycles, and other motorized vehicles

– Construction and installation services including the supply of materials (including installation of industrial machinery and equipment)

– Other activities subject to VAT calculation under the credit-invoice method at the VAT rate of 10%

– Activities not subject to VAT, exempt from VAT declaration, and falling under the 0% VAT rate in accordance with VAT regulations;

– Business cooperation activities with organizations operating in these sectors, where the organization is responsible for declaring VAT on all revenue arising from the cooperation activities as prescribed.

Production activities involving products subject to VAT calculation under the credit-invoice method at the VAT rate of 5%

Provision of services subject to VAT calculation under the credit-invoice method at the VAT rate of 5%

Other activities not listed under Groups 1, 2, and 3 above