The voluntary registration is enabled for VAT purposes.

• If in the past calendar year the taxpayer realized a turnover lower than 1 million denars annually, may voluntarily register for VAT.
• If the taxpayer begins to perform commercial activity, but because of the amount of the supposed turnover is not obligated for VAT registration, which means that he suppose that will have a turnover of less than 1 milion denars, may voluntarily register for Value Added Tax purposes.