Hello.
I propose that the system of valuation certificates for service activities (type A) should be implemented in the same way as for the activity of selling products (type B). So that the requirement for a valuation certificate is on the part of the contractor, not the client. I was very pleased to hear the news about the extension of the range of activities that can be carried out through so-called personal supplementary work. This is the only legal alternative to start a business if you do not have a high enough regular income, enough savings or simply do not think the business idea (at least at the start) will bring in at least ~ €300/month income. Unfortunately, there are no other alternatives, as it requires a fixed amount of ~€300/month from day one. This is quite a high amount, as you don't have clients at the beginning, unless you have tried the business non-legally before. This latter way of trying it out is even recommended by the Employment Service, which means that it is the generally accepted way of doing it, which is absolutely terrible and points to serious problems in the current system.  Well, not to get so far off topic, personal supplementary work, where the client of the service is known, or for services in general, requires a value card of EUR 9/ client/month, which is, on top of that, bought by the client, not the contractor (clients don't have to deal with the paperwork).
While this is not so terribly wrong for e.g. a house cleaner who comes to your home 2x a month for a few hours, it is highly bizarre for other activities where it is more common to need a human service 1x and even then for 1-2 hours.  That is to say, the current regulation favours service activities where there are very few clients and they require the service several times a month. Thus, a service that is performed for a large number of clients and/or infrequently is rather stifled by this format and would be much better suited to the form of payment of value tickets used for Schedule B, i.e. the sale of products.
Let me give you an example of a job in which I was originally interested. This is, for example, instruction. Clients are willing to pay somewhere between EUR 5 and EUR 15 per hour for 1-2 hours in one day. The frequency of arrival is (most common) 1x per month (before the test), or it happens up to a maximum of 3x in one month, no more. Realistically, I can get somewhere constant 100 eur/month (yearly max.) out of this. So opening a business for this is stupid (income under 300 eur/month). But personal supplementary work is a great alternative here.   Unfortunately, it has drawbacks, which I can best tell from practical examples:
- Most importantly, the client would have to buy a voucher at the UE. Same day instructions fall off for most anyway (clients are mostly <18 years old too, I don't know if they can buy it themselves; UE is open until parents are working, etc.). Besides, I don't know how many of them would be up for this paperwork. It would be much easier to have the requirement for a valuation sheet on the contractor.
- I can easily turn away most of my clients, because if I want instruction for cheap (5 €/h, social problems) or short time it's not worth it or I can't even do it (assuming they come 1x, before the test).
E.g. 1 hr (at 5€) is impossible, as the value ticket is 9€. At the social tariff (5 €/h) 2 h, and I get out 1 €. Even at the highest rate (15 €/h), the net amount for 1 h of instruction is 6 € (60% tax!), and for 2 h 21 € or 30% tax. The latter is somehow the only acceptable one, or for a client I should ask for a minimum of 2 h at 10 €.  The above, for no reason whatsoever, makes it very difficult to carry out this activity in practice and consequently deprives the State, the contractors and the clients of the money or the service.
It would be much easier if the method of payment of contributions on the part of the contractor was in the same way as a type B activity, or better still, that contributions were paid on invoicing (e.g. 16.5% at 5 or 15 €/h).