Limits for flat-rate taxpayers
As a flat-rate taxpayer you need to track two important limits — 6 and 8 million dinars. Although they sound similar, they are calculated differently and exceeding them has different consequences.
6 million dinar limit
The 6 million limit determines whether you can remain a flat-rate taxpayer.
Turnover achieved during one calendar year — from 1 January to 31 December — is considered.
If you exceed 6 million dinars, you lose the right to flat-rate taxation and must switch to business bookkeeping.
8 million dinar limit
The 8 million limit determines whether you must enter the VAT system.
Unlike the 6 million limit, a calendar year is not considered here, but rather the previous 12 months at any point in your business.
That means you should be able to check turnover from the previous 12 months every day and see whether you have exceeded 8 million dinars.
Exceeding this limit creates an obligation to enter the VAT system.
Easiest to remember
1. 6 million → calendar year → flat-rate
2. 8 million → previous 12 months → VAT
📘 What exactly counts toward the limits, when you lose flat-rate status, from which point books must be kept, and what entering VAT looks like — we explained in detail in our guide.
Limits for flat-rate taxpayers — 6 and 8 million dinars
