From 01.01.2021, individuals will no longer be able to operate as KATA taxpayers in several companies.
From January 1 next year, all individuals can opt for KATA taxation in only one company. If you are currently listed as a small taxpayer in more than one business, you must decide in which business you want to keep this status, you cannot choose this form of taxation in the other businesses. The latter companies, if they are not members of a small taxpayer, must return to the scope of traditional individual business taxation or corporate tax. If we do not indicate which small taxpayer status we want to maintain by 31 December 2020, the tax authority will retain the earliest declared status, it will delete the rest from the register.
