Services for this group
Our focus
Sectors in this group
- Solicitors
- Architects
- Engineers
- Management consultants
- Sportspeople
Freelance activity or a trade
Anyone who relies mainly on employed staff, sells products or acts as an intermediary moves towards trade status. We look at this before the tax office does.
Infection of partnership income
In a partnership, a small commercial element can turn all of the income into trading income. There is a de minimis threshold and there are ways to structure around it.
Applying for cash accounting for VAT
Paying VAT once the client has paid rather than when the invoice is issued. With long payment terms that is a noticeable difference.
Work for clients abroad
Services to businesses abroad are taxed there. The invoice carries no VAT but does carry a note, and the turnover is reported.
Home office and study
What remains deductible after the reform and when the annual flat rate is the simpler route.
Chamber fees and professional indemnity
Ongoing business expenses that should be captured in full.
Common questions
Questions we hear often
At what point do I become a trade?
When your own professional work moves into the background, for example because employed staff do most of the work or you sell products. The line is a question of fact, and it is worth checking before you cross it.
What does infection mean here?
In a partnership of freelancers, even a small amount of trading turnover can make all of the income trading income. There is a de minimis threshold, and there are ways to avoid the effect.
My clients pay late. Can I pay the VAT later?
With cash accounting for VAT, yes. It has to be applied for at the tax office and is subject to turnover limits.
Who else we work for
Trades and constructionInterim invoices, construction withholding tax and materials paid up front. Sequence shapes cash flow.
Transport and logisticsDrivers, vehicles, tolls and cross-border runs. Four cost blocks, four different rules.
Hospitality and personal servicesWhere cash crosses the counter daily, the tax office pays particular attention to the till and to cost of sales.Request an engagement
Let us get to know each other
Write briefly what the matter is. The questionnaire takes a few minutes and your answers go straight to Marek Hejzel. We then arrange a first meeting, at the practice or by phone.
