When are entrepreneurial activities considered to have started?

Entrepreneurial activities are considered to have started, at the earliest, when the actual production or financial operations start. If the preparation of entrepreneurial activities involves exceptionally laborious stages, the TE Office may consider the entrepreneurial activities to have started already before the beginning of the actual production operations.

Unless it is necessary to deem otherwise, the entrepreneurial activities can also be considered to have started when the company has been entered into

• VAT register
  
• prepayment register or
  
• employer register of the Tax Administration

The entry of the company in the Trade Register is not significant in evaluating the starting date of entrepreneurial activities.