All self-employed and employed without exception will pay half the presumption fee – Also changes the amount of the presumption surcharge based on turnover
By Chrysostomos Tsoufis
From 2024 – for this year’s incomes – and for 2 years until they are abolished from 2026, all self-employed and employed persons without exception will pay half the pretense fee. From €650 to €325 regardless of whether they declare more or less than the assumed income. The 50% reduction also applies to the branches, which will be charged €300 instead of €600. This was the last major change made by the Ministry of Finance to the self-employed imputed taxation arrangements in order to make them more ….digestible.
As we wrote on skai.gr, it will be clearly clarified in the bill what does rebuttable presumption mean. In other words, even if the taxpayer does not belong to any of the categories that bring the exception such as hospitalization, force majeure or the army, he can question the amount of tax that is “produced” by presumptive taxation and request that it be checked by the tax authorities. authorities. And in the test his… books will prove or not the truth of his words.
It also changes the amount of the markup on the presumption based on turnover. The provision is “sweetened” here as well and instead of a 35-100% surcharge as was the original provision, it is now set at 5% of the amount where the debtor’s turnover exceeds the average turnover of the sector to which it belongs. For example, a freelancer with an annual turnover of €35,000 exceeds the average annual turnover of his CPA by €10,000. So the increase in the presumption will be €10,000 x 5% = €500.
The increments depending on the years of professional activity, and the total payroll remain as they were.
In the list of categories that have a 50% reduced presumption are added:
– Those with a disability equal to or greater than 67%
-Single parent families
-Parents with children with a disability rate of at least 67%
-They have many children
Any income from wages, pensions or agricultural activity reduces the presumption equally. For example, if the presumption for a professional is determined at €12,000 and he has an income from wages of €7,000, the presumption is automatically reduced to €5,000
Special care – presumption with twelfths – will exist for those business activities that are seasonal in nature.
Farmers enjoy full exemptionthose who are paid with a block to up to 3 employers as well as professionals with a disability of at least 80%.
A transitional provision of the bill states that professionals who will be taxed on this year’s presumptive income will pay a 50% reduced advance tax in 2024, calculated on the difference between presumptive and declared profit.
In addition, for 4 years after the passing of the law, it is stipulated that the taxpayer who stops freelancing and participates as a sole shareholder or partner in a sole proprietorship with the same business activity may be taxed by the presumption if the comparison of the taxes in both cases results in a lower tax burden.
From the change in the way of taxation of the self-employed, the Ministry of Finance expects a net €552 million – and after deducting the cost of the 50% reduction in the pretension fee amount to €164 million – which will be directed to the Health and Education sectors. An additional €100m will be saved from benefits given to freelancers when they shouldn’t and will go back to the truly vulnerable.
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