Yes, he can.
It all depends on which group of the single tax and the sale of which goods the sole proprietor is going to deal with. Since:
– The first group has the right to sell only at retail, then foreign economic activity is closed for it.
– The second group can sell all goods except prohibited ones.
– The third can sell both goods and services, and engage in both import and export.
To start foreign economic activity, a sole proprietor must be accredited at customs, conclude a contract, identify a partner in declaring (representing his interests in customs authorities), and prepare the entire list of documents for import or export operations. We recommend reading our articles and asking questions in the form below.
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