The year 2026 brings several important changes that directly affect sole proprietors. While some may appear minor at first glance, they can significantly impact costs, taxation and overall business operations.
Below are the three key changes every sole proprietor should be aware of.
1️⃣ Increased scrutiny of norm-based sole proprietors
Norm-based taxation remains popular, but is now under closer supervision. FURS is focusing on cases where business activity may resemble employment.
Risk factors include:
- working primarily for a single client,
- operating under conditions similar to employment,
- lack of independence in business operations.
➡️ Implication: Possible reclassification into employment with retroactive contributions.
2️⃣ Changes in social security contributions
Updated contribution bases in 2026 directly affect monthly obligations.
This results in:
- increased or adjusted contribution amounts,
- higher operating costs,
- stronger impact on liquidity.
➡️ Implication: Even small changes can significantly affect long-term business costs.
3️⃣ Stricter control over VAT records
VAT records have become a key audit focus. FURS has announced stricter monitoring and penalties.
Common issues include:
- failure to submit VAT records,
- inconsistencies between records and returns,
- incorrect VAT deductions.
➡️ Implication: VAT compliance is now a high-risk area.
CTA:
👉 We can review how these changes impact your business operations.