The countdown to its opening electronic platform for the submission of the 2024 tax returns has already started.

Within the next week, the tax bill, which is already up for a vote in the Plenary of the Parliament, will become the law of the state, and then the necessary actions will be taken, so that the last 10 days of the month will begin the submission of the declarations.

This year has two important differences compared to last year. The first has to do with the fact that from this year the new taxation system is implemented for over 700,000 freelancers, while at the same time the automated submission of declarations for over 1 million employees and pensioners enters our lives.

The AADE has increased the speeds for the completion of the new tax forms and it remains to issue the relevant decisions that will clarify the new landscape, which is estimated to be completed next week or at the latest at the beginning of the following year, so that before the Great A week for the relevant platform to be opened and for taxpayers to start submitting their declarations.

The first innovation this year has to do with the fact that pensioners and employees will not need to complete or submit their tax return this year, if they want to, as it will be done for them by AADEwhich will simultaneously issue the … Tax Invoice.

Also, a large number of freelancers will pay half or even zero listing fee, and from next year… Zero.

At the same time, freelancers, self-employed, sole proprietorships will see the automatic calculation by AADE that has calculated the imputed incomes based on the changes in the tax framework of 700,000 professionals.

The most important thing is that the amounts of imputed income will be pre-filled in the tax return. This means that taxpayers, when completing their declaration, will see the minimum taxable income that AADE has determined for them, while based on the data that AADE has drawn from the myDATA the codes of the E3 form with the income and expenses will be pre-filled but “open” for corrections.

Professionals can declare less taxable income than the presumptive income, however the tax they will be asked to pay will be calculated based on the presumptive income.

Finally, those who believe that the presumptive approach to income is unfair, will be able to dispute the tax by submitting an objection on a new platform prepared by AADE.

Finally, let’s see what changes from this year to the end of pretense, which will now be four-speed in this year’s tax returns. Specifically:

• 325 euros for the self-employed and self-employed.

• 400-500 euros for natural persons whose income comes from an individual service business or free profession and have a written contract with up to three natural and/or legal persons, or 75% of their gross income comes from one natural and/or legal entity.

• 800 euros for legal entities that run a commercial business and have their headquarters in tourist locations and in cities or villages with a population of up to 200,000 inhabitants.

• euros for legal entities that carry out a commercial business and have their headquarters in cities with a population of more than 200,000 inhabitants.