From 2025, the procedure for submitting tax declarations will enter a new context. Specifically, based on the new tax law as well as the AADE strategy, a clear and predetermined time frame for the submission of tax returns has been established, while for freelancers the information placed in myData platform will be filled and locked.
There is also a new framework for submitting separate declarations.
The purpose of the tax authority is to facilitate taxpayers, transparency in the submission of data, but also to ensure the flow of money, for the state treasury and citizens. Especially the timely submission, with the aim of submitting before Easter, for 20% of the total, provides a part of a timely cash flow to the treasury in the state, but also a 4% discount, for the first time in those who want. submit their declarations by April 30 and pay income tax once.
At the same time, this year the codes for income and expenses in the E3 form, filled by self-employed professionals, will be filled and locked, according to data posted on the myData platform.
In detail, the changes that will take effect in 2025 are as follows:
1. Schedule for submission of declarations
From 2025, the start of the declaration submission period will take place every year on March 15 and end on July 15. The dates will be fixed and there will be no scope to grant any extension.
2. Gradual reduction of income tax
A tax deduction is provided for one-off income tax payments until July 31:
– 4%, if the declaration is submitted between March 15 and April 30.
– 3%, if the declaration is submitted between May 1 and June 15.
– 2%, if the declaration is submitted between June 16 and July 15.
3. Payment of taxes
The first of 8 installments must be paid on July 31 of the year of submission of the return and the next seven installments on the last day of each of the following seven months (August, September, October, November, December) of the year of submission , January and February of the following year).
4. Imposition of estimated tax
In the event that the taxpayer does not submit the tax return on time, the tax determination can be made by issuing a deed of estimated tax determination based on each element available in the Tax Administration (estimated tax determination), and it has relating in particular to the taxpayer’s standard of living, the use of his professional or business activity or similar business or professional activities. If, after the issuance of this document, the taxpayer submits a tax return, this document is automatically invalid.
5. Automatic submission of already filled declarations
20% of all taxpayers, as stated by the governor of the Independent Public Revenue Authority, will see their returns ready for submission from March. on TAXISnet of AADE. system on April 16 (Great Wednesday). The goal is that taxpayers can pay the amount of any tax owed in a lump sum by April 30 and get the maximum discount of 4% as provided by the new regime.
6. Freelancers
Pre-filled and “locked” in AADE based on the data placed on the myData platform are the codes for income and expenses in the E3 form submitted by freelancers, self-employed and sole proprietorships.
7. Wives
A joint declaration is submitted by the spouses, during the marriage, starting from the tax year of the marriage and for the incomes of that year Obliged to submit the joint declaration is one of the two spouses declared liable for the two incomes of. the other spouse. Taxes, fees and contributions corresponding to the income of each spouse are estimated separately and the responsibility for payment rests with each spouse.
8. Separate statements
Taxpayers who submitted separate returns this year are not required to enter the AADE platform until February 28, 2025 unless they withdraw their choice. On the contrary, those who submitted the joint declaration this year and want to obtain a tax divorce in 2025 must declare it to the AADE at the end of February.