From January 1, 2025, the Tax Service will begin active inspections for fictitious entrepreneurship. Despite the government's promises that the inspections will be soft, zzp'ers are still worried. Some are already losing orders, as customers prefer not to take risks. There are fears in society related to fines, loss of entrepreneurial status and possible return of tax deductions.
Am I a fictitious entrepreneur?
Recently, the Tax Service presented criteria for determining fictitious entrepreneurship, but for many zzp'ers and their clients the situation remains not entirely clear.
What are the criteria?
You can take the survey itself at the link: Checking the entrepreneurial status
Main criteria for zzp'ers:
- Lack of subordination: You should have the freedom to do the work without strict instructions and control from the customer.
- Business risks: You bear the risks associated with the activity, including equipment costs and the risk of non-payment.
- Using your own resources: Entrepreneurs usually use their own tools and equipment.
- Possibility of replacement: You must be able to involve other people in doing the work.
- Several customers: Having multiple clients reduces the likelihood that your activities will be considered an employment relationship.
Practical difficulties of assessment
In practice, the answers to many questions can be both "yes" and "no", so the result is often uncertain, 50 to 50. In addition, the status of an entrepreneur cannot be determined only by the number of positive or negative answers. Even if there are several signs of entrepreneurial activity, this does not always confirm your status as a zzp'er.
Many entrepreneurs value the freedom that this form of employment provides. Over the past eight years, zzp'ers have become accustomed to minimal control, which has made the EMZ format accessible to everyone.
The rules are changing now. We will keep you updated and explain new details as they become available.
If you are thinking about opening an EMZ, but are unsure whether your activities will correspond to the entrepreneurial status, We recommend that you start with a consultation with our specialist.
Publication date: 05.11.2024/XNUMX/XNUMX
