New tax reporting rules for sole proprietors and LLCs in 2026

2026 brings important changes to tax reporting for individual entrepreneurs and LLCs. Failure to comply with the new requirements can lead to fines and financial losses, so businesses need to act proactively.

DobreFin has prepared an expert review of the key changes so that you can work safely and with confidence.

🔹 Key changes for individual entrepreneurs

1. Stricter reporting deadlines
   Declarations and reports must be submitted clearly according to the new deadlines. Even temporary absence of activity does not exempt from the obligation to report.
2. Restrictions by type of activity
   Certain types of activity are prohibited for single tax payers of groups 1–3. Individual entrepreneurs should check whether their business complies with the new rules.
3. PRO and PRRO are mandatory for more entrepreneurs
   The use of fiscal registrars is becoming the norm, even for individual entrepreneurs on a simplified system.
4. Electronic reporting
   Tax is completely switching to electronic format. Manual submission of reports is becoming the exception.

🔹 Major changes for LLCs

1. New form of income tax and VAT reporting
   LLCs must submit revised forms of declarations and annexes. Errors in the forms are a direct path to fines.
2. Mandatory electronic document flow
   All reports and documents are now mainly submitted online using a certified signature.
3. Enhanced verification of primary documents
   Tax authorities control the accounting of income and expenses. Failure to comply with the rules can cost businesses significant amounts.

✅ Recommendations from DobreFin

• Implement systematic accounting;
• Use automated services for tax reporting;
• Consult with professional accountants or an outsourcing company;
• Follow legislative updates every month.

Tax changes in 2026 are not only an obligation, but also an opportunity for businesses to streamline accounting and optimize processes. Sole proprietorships and LLCs that act proactively avoid fines and build a solid foundation for business development.

Advice from DobreFin: a systematic approach and professional support reduce risks and allow you to focus on development, not fines.