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Can entrepreneurs remain the subject of itemized lump sum tax (KATA) if, after the end of the state of emergency, they decide to resume their business activities?
Small taxpayers’ itemized lump-sum tax status may not be resumed during the year in which such tax status was terminated and in the subsequent 12 month period. If the small taxpayer terminates his self-employed entrepreneur status in 2020, but resumes the activity before the end of the same year, the earliest date from which he may resume his status as a self-employed entrepreneur subject to Small taxpayers’ itemized lump-sum tax is 1 January 2022, which he may declare no earlier than in December of the tax year following the year of termination (2021).
Source: National Tax and Customs Administration (NAV)