It seems that approximately 700,000 self-employed professionals who submitted an income tax return (E1 and E3) this year accepted the tax declaration.

Of these, only 1 in 700 proceeded to dispute the minimum presumptive income – i.e. filled in the new codes 443-444 in the E1 return – accepting a full tax audit.

According to data from the Ministry of Justice, the challenge applications amount to 1,037.

For objective reasons, such as illness, hospitalization or military service, an additional 686 freelancers requested a review of the presumptive income.

However, even those who disputed the presumptions should proceed normally with the payment of the tax that was confirmed to them.

In the event that they ultimately had to pay less (or more) then the tax will be re-liquidated.

Also, according to AADE data, 4 out of 10 freelancers declared an average turnover for 2023 below 30,000 euros.

Lawyers, taxi drivers, brokers, architects and hairdressers even declared a turnover lower than 25,000 euros.

Given that net profits are limited to 1/3 or even ¼ of the turnover, hundreds of thousands of freelancers declare that they earn less than the minimum wage per month.