His “ravasaki” will be lighter tax return to be submitted in 2025 by freelancers the self-employed, sole proprietorships, workers who are paid in a “block” but also those who this year hire full-time workers. The trade fee, the memorial “haratsi”, will be permanently erased from the tax map in 2025 for more than 750,000 taxpayers, with annual tax benefits starting from 325 euros and even reaching of more than 500 euros if the trading companies maintain a branch. Under the government’s plan, the fee will remain as an additional burden on legal entities until 2027. The elimination of the pretense fee will be included in the new tax bill that will be put to public consultation during the week, to pave the way to in the Parliament.
Who escaped?
It is noted that the government, similar to the establishment of the minimum presumptive income for self-employed professionals, moved in the first phase of this year to the reduction of the professional fee burdening them by 50%, to 325 euros .
The solicitation fee, introduced as an “emergency tax” in 2011, a year after the financial crisis, was abolished for professionals. In particular, in 2025 the following are exempt from paying the application fee:
? Entrepreneurs and freelancers, whose tax burden is reduced by at least 325 euros. The self-service fee for each self-service branch, which amounts to 300 euros, has also been abolished.
? Natural persons whose income comes from individual service business or free profession and has a written contract with up to three natural and/or legal persons, or 75% of their gross income from a natural and/or legal person. The annual profit for taxpayers is from 400 to 500 euros.
? Businesses with gross income up to 2 million euros that in 2024 increase the number of full-time employees by at least 3/12 compared to the previous year.
? Normal status of farmers for whom the first 5 years have passed since the bookkeeping date and their inclusion in the normal VAT status.
? Coastal fishermen operating individually or in the form of co-ownership or civil partnership fishing vessels up to 12 meters, between verticals.
? Businesses in liquidation, bankruptcy or dormancy.
Who is charged?
Impersonation fees will continue to be paid to legal entities as follows:
1. For legal entities that conduct commercial business and have their headquarters in tourist areas and in cities or villages with a population of up to 200,000 inhabitants, for 800 euros per year.
2. For legal entities that run a commercial business and have their headquarters in cities with a population of more than 200,000 inhabitants, for 1,000 euros per year.
3. For each branch, at 600 euros per year.
branch
A branch is understood as any professional establishment of its own in the country, outside the headquarters of the company, where a productive or commercial activity is carried out. Temporary exhibition spaces and temporary business facilities operating for 30 days, business facilities located on different floors, contiguous or not, in the same building complex, are not considered branches for purpose of imposing the trade fee tourist accommodations within traditional buildings, according to PD 33/1979 (A’ 10), operating in separate buildings but with an operating license, included as one facilities of the same tourist unit, as well as agricultural assets in case d) of paragraph 1 of article 2 of Law 3874/2010 (A’ 151), as applicable.