The submission platform opens today, barring a very big surprise fiscal statements, even if delayed compared to the original plan. Those expected to be the first to rush to file their returns are those expecting a tax refund.
To new E1 – the form of the tax return that is – published and presented significant changes compared to last year’s form.
For the first time the freelancers and self-employed they will see pre-filled minimum presumptive income by AADE based on the criteria of years of activity, payroll costs and turnover and they will have no room for intervention to change it. The only thing they can do is dispute it by submitting a request for control or for objective reasons on the platform that AADE will activate in the first fortnight of May, filling in the codes 443-444 in E1.
The new codes
The new E1 form codes that professionals should pay particular attention to are the following:
1. Codes 045-046: They concern freelancers who are exempt from the minimum net income or are entitled to a proportional reduction of the presumptive income in the case of exercising an activity for a limited period of time based on legislative or regulatory regulation. In the relevant table of the specific code, the taxpayer is asked to choose:
- Exception for insurance intermediaries
- Exception for coffee shops in settlements of less than 500 inhabitants
- Doing business for a limited period of time
2. Codes 047-048: They concern those professionals who are entitled to a 50% discount on the minimum assumed income. In the relevant table for the specific codes, professionals must choose between the following indications:
- Do you have the status of a large parent or an orphaned child?
- Are you the parent of a single-parent family with minor children?
- You are a taxi operator with an ownership percentage of less than or equal to 25%
- You have a place of business and main residence in a settlement with a population of less than 500 inhabitants or on islands with a population of less than 3,100 inhabitants.
As stated in its decision AADE for the exemption or reduction by 50% of the presumption, taxpayers should have the required supporting documents.
3. Codes 405-406: These are basic codes, as here the professionals will find out what “suit” AADE has made for them since they will see the minimum assumed income pre-filled. By clicking on the code, a table will appear in which the calculations of the Tax Administration will be shown in order to determine the minimum amount of net income.
4. Codes 443-444: And these codes are of particular importance, as they should be filled in by those professionals who dispute the assumed income and request a way out of the audit in order to prove that their income is less than the assumed. As provided for in the relevant decision, the taxpayer is obliged, no later than within 60 days from the deadline for submitting the income tax return, to fill in a questionnaire regarding his financial situation and the living conditions of himself, his/her spouse/partners and the protected members, which will be assessed during the tax audit. The completion and submission of the questionnaire is done through an electronic platform that will be activated within the first fortnight of May.
5. Codes 445-446: The tax-exempt income from business activity is pre-filled by the Tax Administration in the case of determining a minimum net income (e.g. taxpayers who have transferred their tax residence to Greece and are paid with a pad).
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