Summary
One-person businesses cannot buy a Proton Pass business plan without paying for 3 seats. Please offer a single-seat business option. Separately, the VAT exemption at checkout should depend on a valid VAT ID, not on the "I'm buying as a business" checkbox, and customers should be able to change this later.

Problem
Proton Pass Essentials and Professional require a minimum of 3 seats. A sole proprietor or solo IT consultant who manages customer credentials needs a business contract (DPA, business invoicing, business tax treatment), but has exactly one user. Today this person has two bad options:

1. Pass Plus (consumer plan): affordable, but under section 9 of the Terms of Service, consumer plans are "intended for consumers" and the subscriber represents acting as a consumer. That does not fit professional use with customer data, and business tax treatment (reverse charge, VAT ID) is not available on consumer plans.
2. Pass Essentials/Professional: a business contract, but with a 3-seat minimum the user pays for two seats that will never be used.

Cost comparison for one professional user in Germany (annual billing, including 19% VAT)
- 1Password Business: 1 seat, about 115 EUR including VAT (about 97 EUR net). Includes up to 20 guest accounts and a family plan for each seat.
- Proton Pass Essentials: 3 seats minimum, 71.64 EUR net, 85.25 EUR including VAT. No activity log, no policies, no reports (see below).
- Proton Pass Professional: 3 seats minimum, 3 x 53.88 EUR = 161.64 EUR net, 192.35 EUR including VAT. No guest accounts and no included family plan that I could find.

For a single user, Professional costs about 1.7 times as much as 1Password, and the extra seats deliver nothing. Note: all prices are for annual billing. With monthly billing, Essentials costs 4.99 EUR per seat (vs. 1.99 EUR billed yearly), so there is no cheaper way for a single user to get a business contract.

Why taxes matter for small businesses
Many one-person businesses in the EU are small-business traders ("Kleinunternehmer" in Germany) and cannot deduct input VAT. For them the gross price is the real cost, while business price lists show net prices, so the gap looks smaller than it is.

In addition, business plans are invoiced without VAT (reverse charge) for customers outside the issuer's country. That moves the VAT reporting to the customer, which means extra administration for a person who otherwise does not handle VAT returns and gains nothing from it, because they cannot deduct the VAT anyway.

The checkout currently makes this hard to avoid: the VAT treatment is tied to the checkbox "I'm buying as a business". But "buying as a business" and "wanting to pay VAT directly" are not mutually exclusive. A small-business trader is a business, has no VAT ID, and is not entitled to retain VAT. The VAT exemption should depend on a valid VAT ID, not on the checkbox. I also could not find a way to switch an existing account back to VAT-inclusive invoicing.

Consumer plans avoid all of this, but then the Terms of Service do not fit professional use. This conflict is the main practical obstacle for solo professionals.

Compliance features are tied to the larger plan
Essentials covers the basics, but the features that auditors, customers and insurers ask about (activity log, security and sharing policies, usage and security reports) are only part of Professional. A solo consultant who is asked for an audit trail by a customer or in a supply-chain questionnaire therefore has to buy the 3-seat Professional plan, again paying for two seats nobody uses.

Request
Please add one of the following:
- A 1-seat option for Pass Essentials and Professional (even at a higher per-seat price), or
- A plan for individual professionals: business contract with DPA, business invoicing, activity log and basic policies, and the developer features (CLI, SSH agent), or
- Activity log and basic policies in Essentials or in a single-seat tier, so that one-person businesses can meet common compliance requests without a 3-seat minimum, or
- At minimum, a clear statement in the Terms on whether Pass Plus may be used by self-employed people for professional purposes, and how the DPA applies in that case.

Independently of the plan question, please also:
- Apply the VAT exemption (reverse charge) only when a valid VAT ID has been entered, not merely because "I'm buying as a business" is ticked, so that businesses without a VAT ID (e.g. small-business traders) can be invoiced with VAT, and
- Let customers change this setting later for an existing account.

Why it matters
Freelancers, consultants and one-person companies handle other people's credentials and are exactly the audience that values Proton's open-source, Swiss-law, zero-access model. Today they choose competitors with single-seat business plans.