Abstract: Individual taxpayers who obtain revenues individually or in association by performing beauty/fitness treatments activities are obliged to be authorised in accordance with the effective legal provisions and to fulfil their filling and payment obligations. For tax purposes, the revenues obtained from these activities fall into the category of those related to independent activities. After registering to the Trade Register and obtaining the operational authorisation, taxpayers have the obligation of filling the single tax statement estimating in Chapter II their expected obtained revenues and in some cases the social contributions. In the same chapter, they exercise their option for determining the annual net revenues either according to the income tax bracket system or the earnings basis, according to the accounting data. Tax obligations for 2022 are established in the year following the income taxation, by completing and submitting Chapter I of the single tax statement for 2023. For amounts received by cash or card payments, taxpayers will have to issue a receipt, therefore to own an electronic cash register. Providing beauty/fitness treatment activities is subject to VAT.