{"id":18890,"date":"2026-02-06T12:47:41","date_gmt":"2026-02-06T11:47:41","guid":{"rendered":"https:\/\/www.gestingral.com\/what-does-it-mean-to-be-a-freelancer-by-modules-or-by-direct-estimate\/"},"modified":"2026-02-06T12:47:42","modified_gmt":"2026-02-06T11:47:42","slug":"what-does-it-mean-to-be-a-freelancer-by-modules-or-by-direct-estimate","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/en\/what-does-it-mean-to-be-a-freelancer-by-modules-or-by-direct-estimate\/","title":{"rendered":"What does it mean to be a freelancer by modules or by direct estimate?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:20px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><strong><u>Direct estimation<\/u><\/strong><\/p>\n<ul>\n<li>You pay taxes according to what you really have left.<\/li>\n<li>Profit = income \u2013 deductible expenses\n<ul>\n<li>You must keep records of income and expenses (and invoices).<\/li>\n<li>If a quarter goes badly (little profit), you pay less.<\/li>\n<li>It is the most common method today.<\/li>\n<\/ul>\n<\/li>\n<li>Within direct estimation there are two variants:\n<ul>\n<li>Simplified (the most common): for most self-employed workers.<\/li>\n<li>Normal: more demanding, due to higher volumes or specific cases.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>Example: Services, online commerce, freelance, agencies and studios (advertising, programming).  <\/em><\/p>\n<p><strong><u>Objective estimation (modules)<\/u><\/strong><\/p>\n<p>You pay according to fixed parameters (&#8220;modules&#8221;) of your business.<\/p>\n<p>Examples of typical modules (depending on the activity):<\/p>\n<ul>\n<li>meters of the premises<\/li>\n<li>Number of employees<\/li>\n<li>Electrical power<\/li>\n<li>number of vehicles, tables, etc.<\/li>\n<\/ul>\n<p>Based on this, the Treasury calculates a &#8220;theoretical&#8221; profit and you pay Personal Income Tax based on it.<\/p>\n<ul>\n<li>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).<\/li>\n<li>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.<\/li>\n<li>Not everyone can be in modules: only some activities and if you meet limits and requirements.<\/li>\n<\/ul>\n<p><em>Example: Bars, cafes, taxis, transporters, neighbourhood shops, bakeries and pastry shops, construction and renovation activities, street vending.<\/em><\/p>\n<p><strong><u>Objective estimation (modules)<\/u><\/strong><\/p>\n<ul>\n<li>You pay according to fixed parameters (&#8220;modules&#8221;) of your business.<\/li>\n<li>Examples of typical modules (depending on the activity):\n<ul>\n<li>meters of the premises<\/li>\n<li>Number of employees<\/li>\n<li>Electrical power<\/li>\n<li>number of vehicles, tables, etc.<\/li>\n<\/ul>\n<\/li>\n<li>Based on this, the Treasury calculates a &#8220;theoretical&#8221; profit and you pay Personal Income Tax based on it.\n<ul>\n<li>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).<\/li>\n<li>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.<\/li>\n<li>Not everyone can be in modules: only some activities and if you meet limits and requirements.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>Example: Bars, cafes, taxis, transporters, neighbourhood shops, bakeries and pastry shops, construction and renovation activities, street vending.<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1179],"tags":[],"class_list":["post-18890","post","type-post","status-publish","format-standard","hentry","category-faqs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What does it mean to be a freelancer by modules or by direct estimate? &#8226; 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