Sole trader (self-employed)

A sole trader carries on business as a natural person. Registration is quick and cheap, usually with a trade office, the tax authority and the social insurance institution, and there is no minimum capital. The trader owns the business assets personally, keeps the profit and is personally liable for all debts with private property.

Tax follows personal income tax rules, often with simplified bookkeeping on a cash basis and access to flat-rate regimes below a turnover limit. VAT registration depends on the national threshold. Every EU country has this form, under names such as Einzelunternehmer, auto-entrepreneur, ditta individuale, jednoosobowa dzialalnosc gospodarcza or OSVC, and the EU freedom of establishment lets citizens set up in any member state. Sole traders are the largest group of Kontevia users; the platform applies the national rules of their country of registration.