Changes await car mechanics - business licenses are being destroyed

From 1 July this year. the activity of "motor vehicle inspection and repair" business certificate is abolished and car mechanics who worked with the business certificate before that date will have to switch to another form of activity.

The STI informs that specialists who provide vehicle repair services must register individual activities on the basis of a certificate or choose another form of activity. After inquiring about the STI data on the number of business certificates issued for the provision of vehicle repair services, the STI informed that currently 152 business certificates have been issued for the provision of this service.

How to register an individual activity according to the certificate?

It is most convenient to register individual activities according to the certificate e. by connecting to the STI service portal My STI. After joining this system, you have to choose the service "Registration / termination of individual activity" and fill in the application. The application must be submitted no later than the start date of the activity. At the end of the year, the resident should not forget to submit an annual income tax return. to pay the calculated personal income tax.

Fees for individual activities under the certificate

The amount of income tax for self-employed persons on a certificate is variable, depending on the taxable income earned. When taxable income does not exceed 20 thousand. per year, a 5% tariff, and if this amount is exceeded, the tariff shall be increased and calculated according to the relevant formulas. When taxable income reached 35 thousand. A fixed rate of 15% per year applies. income tax rate. You can find the individual activity tax calculator by clicking here.

A car mechanic carrying out an individual activity on the basis of a certificate must also complete an Income and Expense Accounting Journal and must issue one of the accounting documents to the purchaser of vehicle repair services: an invoice, a VAT invoice or a cash register receipt.