As an entrepreneur, I would like to highlight the problem of entering the system of flat-rate taxation, or normarians, as FURS requires a special registration within 8 days and does not take into account the registration at the VEM point when registering a sole proprietorship. Entry into the normarians' system after the expiry of 8 days from the registration of the sole proprietorship is not possible at all until the beginning of the next calendar or business year. However, these cases are expected to be very numerous. As far as I know, these problems are now solved by the entrepreneur deleting his company and then setting it up again as a normalised company in the following days. In my opinion, this is not the right solution. A sole trader should be able to declare his/her status as a normalised person at least while the sole trader is registered but not actually in business.  Closing down the s.p. I have just set up and immediately opening a new one again is also impossible, as I lose all the benefits - exemption from paying contributions for the first and second year of employment or self-employment.So now an entrepreneur can only register as a normie at the time of registration, or within 8 days after registration (and not a day late) and before the start of the new calendar year. In the meantime, this is not possible. I propose a change in the regulations, because the situations are currently quite unviable for entrepreneurs, which is not in any way beneficial for the country either, but I believe that even with the necessary change in the regulations, these situations can nevertheless be resolved quickly for the benefit of citizens and the country.