Taxation of self-employed individuals

When you are a self-employed individual, the amount of prepayments depends on the taxable profit from your business and on all your other income during the tax year, too, including wage income from other sources, a start-up grant, or the like.

Although you make regular prepayments, you may additionally need a tax card if you are a recipient of wages, pay or pensions.

You must submit VAT returns for each tax period even if the you have had no VAT activities during the period.