Starting a flat-rate sole entrepreneurship
From now on SimpleTax offers a service for starting a flat-rate self-employment for a one-time fee of HUF 7795 + VAT, which can be the first step of our long-term cooperation.
Who can opt for flat-rate taxation?
As a general rule, only and exclusively self-employed persons, i.e. not companies in corporate form, e.g. Bt., Kft. In addition, even as individuals, flat-rate taxation is not an option. In any case, it is necessary that the entrepreneur is registered as a sole entrepreneur and has a tax number established by the tax authority - NTAC (NAV).
Is there any limit to the choice of flat-rate taxation?
Yes. If the entrepreneur does not opt for flat-rate taxation during the year, but for the entire tax year, the income for the previous year may not exceed ten times the previous year's minimum wage (HUF 20 088 000), or 50 times the previous year's minimum wage (HUF 100 440 000) for entrepreneurs engaged solely and exclusively in retail trade.
In addition, for the current tax year, if the entrepreneur does not start the activity during the year, the income may not exceed 24 000 000 HUF, or 120 000 000 HUF for entrepreneurs who only and exclusively carry out retail trade activities.
What is the process of starting a sole entrepreneurship?
If you have decided to become self-employed, all you have to do is:
- Fill out our business start up form to let us know your intentions and share the most important basic information we will need to get you started, the first and most important of which is the existing Client Portal (Ügyfélkapu) registration.
- Once we've confirmed your request and agreed all the details, we'll launch your business on the day you want*, which involves the following steps:
- We register you as a flat-rate self-employed
- We will register your start-up with the Chamber of Commerce and Industry**
- We register your establishment with the municipality where your headquarter is located
- We'll let you know what to do next and how to start your business.
- We will send you the accounting contract, which you can sign to start working together.***
* Starting your business on the same day, on weekends and holidays costs gr. 14 990 HUF.
** The registration fee is 5000 HUF, payable to the Chamber of Commerce and Industry.
*** Starting a business requires long-term cooperation in the future.
