An ambulant is a natural person who has reached the age of 16, is self-employed, and sells goods or services to the public without a fixed business location, conducting their activity in mobile sales units and being permitted to trade in public spaces.
A street vendor must register with the regional tax directorate of their jurisdiction according to the administrative organization. It is a condition that the street vendor does not have a fixed place of business and cannot conduct business in more than one commercial unit. A self-employed person who conducts business in conditions that do not allow them to be mobile throughout the day is not considered a street vendor.
The Tax Administration in the NIPT certificate it issues to the outpatient is obliged to place the word “Ambulanti” before the taxpayer's name. For example, “Ambulanti Firstname Lastname”. After registration, the outpatient is obligated to pay social and health insurance.
Registration documentation:
The re-registration is done at the request of the person registered as self-employed, submitted to the regional tax directorate where the registration was made.
Ambulatory patients who are over 16 years of age, who are not insured as employees or self-employed in continuous economic activities, pay mandatory social security and health insurance contributions for:
Self-employed persons in commercial or service activities, mobile vendors, declare and pay a monthly minimum contribution in the amount of 4,696 ALL, of which:
a. 3,200 leke for social insurance and
b. 1,496 leks for health insurance.