Norm-based taxation has long been a popular option for small entrepreneurs due to its simplified accounting and relatively low tax burden. However, discussions about tightening the rules have recently intensified.
Proposed changes may include:
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stricter conditions for entering or remaining in the system,
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potential adjustments to the percentage of deemed expenses,
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increased monitoring of possible misuse of the regime.
Tax authorities, including FURS, have already increased oversight of norm-based businesses, particularly where there is suspicion of disguised employment relationships.
➡️ Practical advice: Entrepreneurs should regularly assess whether their business model still meets the requirements for norm-based taxation.
CTA:
👉 We can review whether norm-based taxation remains the optimal choice for your business.