About the expected changes affecting KATAs Based on what we know so far, we know the following:
• From 01.09.2022, only individual entrepreneurs who have a full-time job can remain in the new KATA.
• As a KATÁ, the individual entrepreneur can only issue invoices or receipts to private individuals, they cannot have corporate partners - except for taxi drivers. If you bill as a corporate partner, you will immediately lose your KATA status.
• Based on these, anyone who operated as a KATÁ Bt, Kkt, individual company, law firm, or individual lawyer will be required to transfer to either corporate taxation or KIVA from September 1, 2022! (Declaration must be made by 31.08.2022!)
• If you come under the scope of the Accounting Act as a business company, you must prepare an accounting opening balance sheet supported by an auditor report! (before that, it is worth transferring the post-tax income generated under KATA from the company's account to your own personal account!)
• The few sole proprietors who can stay in KATA must declare their intention to stay by September 25, 2022.
• Individual entrepreneurs who switch to flat-rate taxation must declare their switch by 31 October 2022.
• It is not yet clear what needs to be done about suspended individual businesses.
Transition options:
• Bt cannot be a flat-rate taxpayer, it can only switch to KIVA or corporate taxation (Tao), both cases mean a switch to double-entry bookkeeping according to the Accounting Act, and from then on it will be required to prepare reports.
• An individual entrepreneur can come under the scope of the SZJA Act: he can opt for entrepreneurial income taxation according to the main rules or, if he meets the conditions, for flat-rate taxation.
Bt related tasks:
• Bt must definitely be transferred to other taxation.
• It is possible to transfer to KIVA until 31 August 2022.
• In other cases, it will be transferred to corporate tax (if you do not declare).
• Bt must keep double-entry bookkeeping, whether it is KIVÁ or Tao.
• On 09/01/2022, you must prepare an opening balance sheet in accordance with the Accounting Act, which must be countersigned by an auditor.
• Another option is the simplified settlement. In this case, an auditor is not needed, but it can take 2-4 months. This should also be decided by the end of August and launched by 31 August 2022.
• In the case of termination of the Bt, the member cannot become an individual entrepreneur until the Bt is canceled during the procedure, so you have to wait up to 2-4 months. In such a case, it is recommended to replace the internal organs.