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A taxpayer who provided healthcare services under direct estimation seeks to apply objective estimation to a new transport activity. The tax authority states that they must wait until the three-year exclusion period ends.
Question posed: Whether it is possible to determine the net yield of the road freight transport activity using the objective estimation method.
The incompatibility between the direct estimation and objective estimation methods results in an exclusion from the objective method for three years. Having commenced an activity under direct estimation in 2023, the incompatibility remains in effect during 2023, 2024, and 2025. Therefore, the new transport activity may not be taxed under the objective estimation method until the year 2026, provided that the limits of said method are met.
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