Certain debts incurred before January 1, 2026 will be written off...
Important reliefs are being established for entrepreneurs and employers. Certain debts accumulated until January 1, 2026, will be written off. Additionally, an opportunity will be provided to belatedly enter previously concluded employment contracts into the Unified National Labor System.
The new procedure particularly concerns obligations related to tax reporting and the formalization of employment contracts.
Which debts will be written off?
According to the established procedure, the unpaid portion of the following debts incurred before January 1, 2026, will be written off:
administrative fines applied for failure to submit tax reports on time;
financial penalties applied to subjects paying turnover tax in fixed amounts;
existing unpaid debts regarding the aforementioned penalties.
This change will allow certain business entities to reduce or completely eliminate previously accumulated penalty obligations.
Relief is also provided regarding employment contracts
Another important aspect of the new procedure relates to labor relations.
It will now be permitted to enter previously formalized employment contracts into the Unified National Labor System.
Most importantly, no fines will be applied for entering such contracts into the system with a delay.
This change makes it possible to regulate employment contracts that were formalized earlier but not reflected in the electronic system on time.
What does this mean for entrepreneurs?
The new reliefs can be conditionally divided into three areas:
Area | Established relief |
|---|---|
Tax reporting | The unpaid portion of certain administrative fines applied for untimely submitted reports will be written off |
Turnover tax | The unpaid portion of certain financial penalties will be written off |
Employment contracts | Previously formalized contracts can be entered into the Unified National Labor System with a delay |
Why is this change important?
In practice, entrepreneurs and employers have various obligations related to formalizing reports, fulfilling tax liabilities, and reflecting employment contracts in the electronic system.
From this perspective, providing relief on certain previously accumulated fines can serve to reduce the financial burden on business entities.
The opportunity provided regarding employment contracts creates additional conditions for regulating documents in the electronic system.
Key changes in brief
The three most important innovations for entrepreneurs under this procedure are as follows:
Certain unpaid fines accumulated until January 1, 2026, will be written off.
The unpaid portion of certain tax and financial penalties will be canceled.
Late entry of previously formalized employment contracts into the Unified National Labor System will be allowed without fines.
Thus, the main goal of the new procedure is to alleviate certain previously accumulated penalty obligations and simplify the process of formalizing employment contracts in the electronic system.
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