KATA changes 2018

KATA changes 2018

The Christmas gifts for tax advisors have arrived. Like every year there are a lot of changes.   Here you can find the accepted laws: No. 93 on the 19th of June 2017. No. 192 on the 22th of November 2017.  No. 193 on the 23rd of November 2017.   Let us start with KATA...
Full time student as small taxpayer

Full time student as small taxpayer

Next year the proposed tax package plan will bring many benefits. Some of them are connected to small taxpayers. If you are a student and a small taxpayer, you have to pay 50.000 forints because you are a full time entrepreneur. This has been a drawback for small...
When can you be a small taxpayer again?

When can you be a small taxpayer again?

Before the 20th of June 2017, the law said that if the KATA taxpayer got out of this taxation form, then the taxpayer was not allowed to choose this form again in the year of termination, and the next 12 months thereafter. Due to the fact that the Tax Authority did...