The government is preparing a reform of the flat-rate taxation system, affecting all “normirani s.p.” sole proprietors.
Proposed changes include:
– increasing the revenue threshold (between EUR 80,000 and EUR 120,000 proposed)
– potential progressive taxation above the threshold
– stricter conditions for remaining in the flat-rate regime
– stronger emphasis on proving actual business activity
The final version will be published in the coming months. Sole proprietors should follow the changes closely and consider whether switching to actual expenses may become a more favourable option.
K2A provides simulations to help entrepreneurs choose the most tax-efficient system.