The new regulation is necessary because, based on the incoming data and chamber feedback, some employers have forced their employees into contractual relationships, thereby damaging the state treasury, employees, and honest taxpayers. The new kata eliminates abuses and also offers more favorable conditions to the smallest entrepreneurs who sell to the general public - it can be read on the hörmelon.hu portal.
The new kata , offers the smallest individual entrepreneurs a simple and preferential taxation method up to a higher The tax rate for all small entrepreneurs is HUF 50,000 per month.
The rules of the new kata create clear conditions in order to exclude fake employment: the form of taxation can only be chosen by sole proprietors who provide their own services and sell products to the population. Thus, the new tax offices can only receive income from private individuals, with the exception of taxi passenger transport operators, for whom sales exclusively to the public would be impractical due to the nature of the service.
If the Parliament votes, the rules of the new kata will enter into force on September 1, 2022, declarations about the election must be submitted to the tax office by September 25 at the latest. Those who do not wish to take advantage of the new kata can also choose to switch to flat tax, which has been one of the most favorable taxation methods since January 1, 2021. These entrepreneurs will have more time for the transition, they can announce their choice of flat tax until October 31, 2022.
Source: government.hu
image source: adotanoda.hu
