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Taxation of self-employed individuals

If you operate trade or business as a private entrepreneur, you are a self-employed individual. It is possible that you have a business name registered for you. This page contains information and guidance about your taxes.

Prepayments of income tax

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.

Tax prepayment

The tax card

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

Tax card

Value added taxes

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

Value added tax

Financial difficulties

If you are paying any tax after its due date, you will receive a summary of tax status to which a reminder letter is added. If you have temporary financial difficulties and cannot pay the tax by the due date stated in the reminder letter, you can ask for a payment arrangement to be made.

Financial difficulties