Abstract
The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force and to fulfil their declaratory and payment obligations. The tax that teachers who offer tutoring in private must pay to the state budget is determined by reference to the annual net income, either in real system, based on the accounting data, or according to income rules. In certain situations, there is an obligation to pay social contributions. For the amounts collected in cash or by card, the tutoring teachers are obliged to issue fiscal receipts, therefore to have a cash register with an electronic journal. Persons intending to achieve or who have already achieved individual income from the provision of services representing tutoring fall within the scope of VAT exemption.
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