Compared with last year, we already know quite a lot about flat-rate tax. The conditions have not changed. What has changed is the payment amount for 2022. The new monthly flat-rate tax will be CZK 5,994. This includes an increased social-security advance of CZK 3,267, a health-insurance advance of CZK 2,627 and the unchanged income tax advance of CZK 100.
You can register by 10.1.2022 using the interactive form. If you are entering this scheme, keep an eye on receivables and liabilities in your final tax return.
If you were in the flat-rate tax scheme in 2021 and breached its conditions during the year, you stop paying flat-rate tax from the new year and move to the standard system. In spring 2022, you must then file a tax return and insurance statements for 2021, just like in the old days. 🙂 You can also, of course, leave voluntarily using the form, which must again be sent to your relevant tax office by 10.1.2022.
If you are unsure, do not hesitate to get in touch and we will look at it together. 🙂