From 18 November 2026, business entities will be able to temporarily suspend their activities upon application. This will provide grounds to pause tax and statistical reporting, as well as tax accruals.

The new provision is established by Law No. ZRU–1168 of 17 August 2026.

Entrepreneurs must apply before suspending their activities, either to the registering authority or through the automated system for state registration and recordkeeping of business entities.

A corresponding application must also be submitted before resuming operations.

The registering authority will notify the tax authorities electronically by the end of the next working day. Information about employees will be transmitted automatically through the Unified National Labour System.

Formal suspension will provide grounds to pause:

• the submission of tax and statistical reports;

• tax accruals for the business entity and each of its employees.

Therefore, having no income alone is insufficient — the suspension of business activities must be formally registered.

The Cabinet of Ministers is responsible for establishing the detailed procedure for suspending activities upon application.

Legal basis: Law No. ZRU–1168 of 17 August 2026, Article 1, paragraph 17.