All KATA taxpayers (taxpayers under the old KATA Act) will cease to be KATA taxpayers on 31 August 2022 (even those on a break), as the old law – the time period – will be terminated. We’ll show you how to fill in the change notification forms if you become a flat rate taxpayer or a new KATA taxpayer from 1 September 2022!
Let’s get started!
I. Switching from the old KATA to flat rate tax (GTR)
Two cases are possible here:
1. If You are under obligation to leave the KATA (e.g. because I have a full-time job, you are retired, etc.), the deadline for switching to GTR is 31 October, so you can switch from 1st of September. In this case, you will need to complete Form 101e in this way:
2. If you voluntarily leave the KATA (you will not enroll in the new KATA, but the law would not preclude it), you can switch to the flat rate tax by August 31. (If you fail to do so, you will automatically become a subject of “itemized taxation” from 1st September.) In this case, you will need to complete Form 101e in this way to get into GTR:
II. You remain under the “new KATA”:
You have time until 25th September, 2022 to make a notification in order to operate under the new KATA rules from 1 September. In this case, you will need to complete Form 101e in this way:
The information, analyses and conclusions published in this blog post are for information purposes only and, as everyone is unique, we cannot take into account your individual tax and accounting situation. Thus, our activities on this blog should in no way be considered tax, legal or other advice. We cannot therefore accept responsibility for the completeness, accuracy or timeliness of the information provided. For more detailed and accurate information, please contact our customer service! If you make business decisions based solely on our blogposts, we cannot be held liable for any damages or legal consequences arising from such decisions.