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Author: Robert Potočnik
VAT entry threshold lifted to 50.000 EUR – from April 1st 2013 on
Small businesses with yearly turnover up to 50.000 EUR can stay out of VAT system.
VAT rates increase from 1.7.2013 on
VAT rates will be higher from 1.7.2013 on: 22% and 9,5%.
New taxation scheme for proprietors in 2013
New taxation scheme, optional for sole proprietors, brings much lower taxation. Especially comparing to taxation of employees.
VAT system entry threshold – affiliated persons
To be eligible for VAT registration, business must count affiliated persons’ turnover, too.