Direct estimation
- You pay taxes according to what you really have left.
- Profit = income – deductible expenses
- You must keep records of income and expenses (and invoices).
- If a quarter goes badly (little profit), you pay less.
- It is the most common method today.
- Within direct estimation there are two variants:
- Simplified (the most common): for most self-employed workers.
- Normal: more demanding, due to higher volumes or specific cases.
Example: Services, online commerce, freelance, agencies and studios (advertising, programming).
Objective estimation (modules)
You pay according to fixed parameters (“modules”) of your business.
Examples of typical modules (depending on the activity):
- meters of the premises
- Number of employees
- Electrical power
- number of vehicles, tables, etc.
Based on this, the Treasury calculates a “theoretical” profit and you pay Personal Income Tax based on it.
- You can have a bad year, you have little or no profit left and you will be paid the same (because the calculation is fixed).
- If you have a very good year, it may work out because the payments do not rise as much as if they were calculated by the real profit.
- Not everyone can be in modules: only some activities and if you meet limits and requirements.
Example: Bars, cafes, taxis, transporters, neighbourhood shops, bakeries and pastry shops, construction and renovation activities, street vending.
Objective estimation (modules)
- You pay according to fixed parameters (“modules”) of your business.
- Examples of typical modules (depending on the activity):
- meters of the premises
- Number of employees
- Electrical power
- number of vehicles, tables, etc.
- Based on this, the Treasury calculates a “theoretical” profit and you pay Personal Income Tax based on it.
- You can have a bad year, you have little or no profit left and you will be paid the same (because the calculation is fixed).
- If you have a very good year, it may work out because the payments do not rise as much as if they were calculated by the real profit.
- Not everyone can be in modules: only some activities and if you meet limits and requirements.
Example: Bars, cafes, taxis, transporters, neighbourhood shops, bakeries and pastry shops, construction and renovation activities, street vending.
