How does taxation work as a rent-a-chair or contract entrepreneur in OP Light Entrepreneur?

The OP Light Entrepreneur service is suitable for rent-a-chair and contract entrepreneurs, which is common in sectors such as hairdressing and/or beauty care. Please note that the rent and/or sales commissions associated with the activity will affect your accounting depending on whose sales the work done is. When becoming a rent-a-chair or contract entrepreneur, agree on the invoicing with the business owner in advance and follow the guidelines.

1. First, find out to whom the sales are registered to

The Business ID on the receipt issued to the customer determines whose sales, or turnover, the work done is. This affects the entrepreneur's accounting and invoicing.

If the customer receives the store’s receipt

Do as follows:

• Send an invoice for your share according to the agreement with the New → Invoice function.
  For example, if your share is 70% of your sales and you make €1,000 in sales, you would charge the shop €700 according to your agreement.
• Alternatively, the shop can pay your share to you without an invoice. On income not received through invoicing, make a Sales settlement or ask customer service for the fixed payment details for the account.
  Our accounting is based on money transactions, which means that sales must go through our customer asset account.

• Do not add the share of the shop as an expense in accounting.
  The shop’s share has already been deducted from your sales.

If the customer receives your receipt

Primarily charge your customers directly with a payment terminal or by invoicing them. Pay the shop’s share and add it as an expense in accounting.

If the shop charges your customers directly, do not deduct the shop’s rent or commission from your sales. Primarily send an invoice for your work to the shop for the full amount your customers have paid. Do the following:

• Send an invoice for your entire share of the sale with the New → Invoice function.
• Alternatively, the shop can pay your share to you without an invoice. On income not received through invoicing, make a Sales settlement or ask customer service for the fixed payment details for the account.
• Pay the commission and the share of the rent to the shop and add it as an expense in accounting with the New → expense function.

• Do not deduct commission from sales.
  If the shop withholds its share directly from sales and you receive, for example, €700 from your €1,000 sales, you should still make a sales account for €1,000 to ensure that your turnover is correct.

2. Start working as a rent-a-chair entrepreneur (self-employed person with a rented chair?) and agree on invoicing with the shopkeeper in advance

When working in the premises of another hairdresser or beauty salon, using a rental chair, you will need to invoice the business or account the income as shown in the example above, depending on whichever your situation is.
Income accounting in OP Light Entrepreneur is based on money transactions through our customer asset account, whereby sales should be accounted for 100% of the amount of the sale.

Do you use your own payment terminal?

If you receive income through your own payment terminal, such as Zettle, please take into account the payment terminal’s commission in your Sales account. Make an account for the total amount of the sale, without deducting the amount withheld by the payment terminal. Finally, add the payment terminal's own commission as an expense in accounting so that you receive a tax benefit from the cost.
See instructions on how to deal with a payment service provider’s commission in our support article on how to process income from payment service providers.