Published
09/01/2025, 09:45Individual entrepreneurs engaged in the textile and clothing industry must switch to a new system of reporting and paying insurance contributions. This must be done by September 20, 2025.
Now, income tax and social security contributions must be reported monthly using form STI-161. It is submitted for hired employees.
To switch to the new regime, entrepreneurs must submit an application to their local tax office and obtain the “Individual entrepreneur in the garment industry” tariff.
The tariff takes effect from the date of expiration of the last insurance policies purchased for employees. If the policies were paid for in advance, reporting and payment of contributions will only begin after they expire.
Under the new rules, contributions must be paid by the 15th day of the month following the reporting month. The report and income tax are submitted by the 20th day. The rates remain the same as in the insurance policy.
