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When submitting annual information to the Construction Merchants Register, in accordance with Cabinet Regulation No. 116 of February 25, 2014, "Regulations for the Registration of Construction Merchants," paragraph 27.3 stipulates that a construction merchant pays a state fee based on the net turnover from the previous calendar year. This fee calculation is also applicable to construction merchants whose net turnover consists of income from various types of economic activities, provided that income from construction services is not separately listed in the annual report or consolidated annual report (hereinafter - Annual Report) Profit or Loss Calculation.

As of January 1, 2022, amendments to the Profit or Loss Report Act came into effect, specifically in Annex 2 of the Profit or Loss Report Act - the scheme of profit or loss calculation in vertical form (classified by types of expenses) and Annex 3 - the scheme of profit or loss calculation in vertical form (classified by the function of expenses) (in effect since February 1, 2022). With these amendments, the State Revenue Service in the Electronic Declaration System (EDS) has created a separate line (Line 25) in the Annual Report:

Therefore, construction merchants are invited to use the changes in the Annual Report form and, if necessary, submit the Profit or Loss Calculation of the Annual Report to the Construction Merchants Register with a secure electronic signature.

In case of questions, please call 62004010, "press- 3".