Which kinds of work does the earnings deduction cover?

The list is closed: architecture, engineering, design, software, medical reporting, bookkeeping, call centre services, product testing, certification, data storage, data processing, data analysis, and designated vocational training fields. Translation, content writing, digital marketing, virtual assistance and consulting are not on it. For that work the earnings deduction does not apply, but the VAT exemption does, and so does the young entrepreneur exemption where its conditions are met.