The majority of freelancers, even if they have objections to their tax with assumptions, do not declare it officially, avoiding the five-year audit, based on AADE data.
Specifically, only 1,037 of the total 400,000 taxed based on the new method with presumptions, i.e. 0.26%, disputed the bill sent to them by AADE and submitted a request for a regular audit . It should be noted that in total the self-employed and others in Greece are 700 thousand.
In particular, based on the data of AADE, of the 1,037 self-employed, self-employed, etc., 686 cited, based on the relevant provision of the current legislation, objective reasons for reducing the minimum presumptive income and hence the tax . These objective factors are related to illness, military service, natural disasters and have led to a reduction in employment in the past year. Others consider that their income is not up to expectations and ask for a review even after 5 years.
However, the majority of self-employed professionals, even if they have objections, do not express this officially, because this step means a “dusting” audit and in fact in a stage of five years, with the risk of being burdened with additional taxes. and a fine.
Remember that freelancers, who consider that they are wrong about the minimum presumptive income, have the possibility to request an audit. However, they must complete a detailed questionnaire revealing sources of income, bank accounts, cash, debit, credit and prepaid cards, cryptocurrencies, as well as expenses for foreign travel, tuition fees , insurance premium, electricity, water and telephone.
However, the liquidation of this year’s tax returns was successful additional tax of 440 million euros for freelancers with the new presumptive tax assessment. Applying the assumptions, the self-employed moved to second place on the declared income scale with average declared income 13,091 euros. The first place still belongs to employees with an average income of 16,470 euros, but the second place until last year, retired people, moved to the third place with an average income of 13,333 euros.
Timely posts, automatic checkout and the 4% discount
In the meantime, due to the new year, the tax administration is “wearing” the machines to make it possible to complete the process of submitting tax returns on time, but also to make it easier for of taxpayers to “lock in” a 4% discount for a one-time tax payment.
The Tik Tok message of the Minister of National Economy and Finance, Kostis Hatzidakis, on Sunday was indicative. “The state asks both those in charge of AADE, as well as those in charge of the Ministries and agencies that issue individual certificates, to complete the tax declarations, to do their work on time. And otherwise, “the bells will ring”. Not to the agencies, to the general managers. It is a paradigm shift! Mr. Hatzidakis added: “This change will help us, from now on, to make tax declarations every year in the same period of time: March 15 to July 15. Everything is ready, so that the process can continue normal and without everything we live in Greece, in all the previous decades for this matter. Another step in modernization!”
In other words, every operator must send the data from January 16 to the last working day of February every year. In case of untimely, inaccurate transmission of the above data to AADE or non-registration in the Registry, a fine of 2,500 euros is given for the responsible persons.
Based on the new legislative framework, from 2025 a fixed timetable has been established for the submission of tax returns from March 15 to July 15 for individuals and legal entities.
Specifically, according to the plan, the tax declarations for specific categories of taxpayers are pre-cleared, they will be posted in Taxis during the first days of April and taxpayers will have enough to complete the entire process by approving and sending the declaration at the end of April. If they do not review and approve the statement themselves, AADE will consider the statement approved by sending the statement. If it is debited, then the one-off income tax payment on 31 July 2025 ensures a maximum tax reduction of 4%
It should also be noted that in the new arrangement those who submit their tax return from May 1 to June 15 and pay the tax in a lump sum on July 31 are guaranteed a greater “cut” discount, which will arrive of 3%. For declarations from June 16 to July 15 the discount rate is further reduced by 2%.
It is recalled, however, that the Ministry of Finance and the AADE decided that the automatic tax declarations should remain at the same level as this year, i.e. no more than 1.4 million declarations to avoid errors and cal- the data overload that is bothering taxpayers and accountants.