New regulation for self-employed
In 2019, the new taxation system for self-employed will come into force. It should be noted that the changes concern customers of self-employed persons – legal entities and individual entrepreneurs. In accordance with the adopted law, expenses for self-employed services can only be taken into account for tax purposes when an invoice has been issued.
Changes for those applying the simplified taxation system (USN)
Increase in insurance premiums. The previous reduced rate of 20% will not be renewed and, in this context, it will be necessary as from 2019 to pay standard salaries for hired employees.