Effective as of 1 January 2021

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a new concept of micro-taxpayer; special preferential tax provisions applying to micro-taxpayers shall be introduced;
for example, special provisions shall be introduced for micro-taxpayers in the way of depreciation of assets, including adjustments to receivables in the tax base;
advantageous conditions for the deduction of the tax loss shall also be introduced for micro-taxpayers, namely the abolition of the straight-line basis of the tax loss deduction and the extension of the period for its deduction to 5 years, without limiting the amount of the deducted tax loss in the relevant tax period; such a taxpayer may deduct a tax loss of up to the calculated tax base in the tax year in which they wish to deduct it;
changes in taxpayer’s registration and introduction of automatic taxpayer registration by tax authorities;