Statement on income and expenses of a self-employed person

Any person who has pursued activity as a self-employed person for at least part of a calendar year must submit to the local competent social security administration a Statement on income and expenses for the calendar year on the prescribed form, no later than one month after the date by which the person was obliged to file a tax return for the calendar year in accordance with a special legal regulation.

The statement may be submitted in one of the following ways:

• if a self-employed person has a data box set up under the law, they are obliged to submit a Statement of Incomes and Expenses electronically via the CSSA ePortal,
• in other cases, the Statement can be submitted electronically, by mail, or in person.