Glossary
Flat-rate expenses (pausalni vydaje)
Expenses claimed as a percentage of income, without keeping records of actual costs.
Instead of actual expenses, a self-employed person may claim a percentage of income: 80 percent (crafts, capped at 1.6 million), 60 percent (trades, capped at 1.2 million), 40 percent (independent profession, capped at 800,000) or 30 percent (rental, capped at 600,000). The choice between flat-rate and actual expenses is made once per year.