The following taxpayer groups will be able to benefit from the Secure Mobile Payment system.
- Taxpayers whose commercial income is determined by the simplified method,
- Taxpayers keeping books on the business account basis,
- Taxpayers keeping books on the balance sheet basis,
- Taxpayers earning self-employment income,
- Taxpayers earning agricultural income taxed under the actual method,
- Tax-exempt tradespeople
Why such a broad scope?
As the list shows, the system covers a wide group of taxpayers, from simplified-method taxpayers to companies keeping balance sheet books. This scope offers an important option especially for businesses that have no fixed point of sale or for which using a separate cash register device is costly.
Which businesses is it suitable for?
- Businesses providing courier, service and delivery services
- Tradespeople selling at marketplaces and events
- Self-employed professionals who serve customers at their location
- Small-scale businesses with low transaction volumes
The cash register device obligation
For taxpayers who want to use the system to fulfil their obligation to use a cash register device through it, they must meet the conditions specified in the relevant communiqué. Since which taxpayers can use the system under which conditions may be updated over time, the current regulations of the Revenue Administration should be followed.
