VAT and PIT obligations for persons providing services via Bolt, Bolt food, Uber or Wolt platforms

00:00 VAT and PIT obligations for persons (not registered for VAT) providing services via Bolt, Bolt food, Uber or Wolt platforms
00:32 Income generated from self-employment in food delivery and passenger transportation
02:03 Taxation of self-employment income
03:29 Allowable deductions. The following govern the deductibility of self-employment expenses
04:00 Allowable deductions. Examples of allowable deductions
04:54 Allowable deductions. Assets used in the course of self-employment: fixed and current
06:18 Allowable deductions. Depreciation of fixed assets used in the course of self-employment
07:49 Allowable deductions. Fuel expenses
08:52 Accounting records: supporting documents in respect of the expenses incurred
09:23 Taxation of self-employment income
10:09 Accounting records
11:14 Accounting management tools
12:58 Accounting via i.APS
13:42 VAT obligations arise
14:37 VAT obligations for persons (not registered for VAT) providing services via Bolt, Bolt food, Uber or Wolt
15:27 VAT calculation
15:50 VAT Return Form FR0608
16:18 Payment of taxes
17:22 State Tax Inspectorate budget revenue collection accounts
17:33 Main information