A Consultant anywhere in Europe, has to get registered as an Independent Entrepreneur.
If his/her annual turnover does not exceed 22,000 EUR, s/he can take advantage of the small business regulation system.
S/he is not subject to pay VAT to the tax authorities.
This means that s/he is also exempt from filing an advance turnover tax return. Also, simple accounting and profit determination are usually sufficient.
When registering with the tax authorities, s/he has to indicate in the "questionnaire for tax registration" that s/he wants to benefit from the small business regulations.
The status depends on an individual's unique situation. I recommend to check all needed information locally.
Was this article helpful?
That’s Great!
Thank you for your feedback
Sorry! We couldn't be helpful
Thank you for your feedback
Feedback sent
We appreciate your effort and will try to fix the article