Greece: What turnover did freelancers declare in 2023 | Liberal

In Greece, the turnover of hundreds of professions in 2023 (2022 incomes) moved in low water, according to the data published by the tax administration and which will be taken into account to determine the presumptive income.

For example, lawyers declare an instrument turnover which does not exceed 23,000 euros, which means that the net profits are much smaller, plumbers higher than lawyers, namely about 29,463 euros, and doctors 46,640 euros. From these amounts, based on the experience of previous years, their net taxable income is approximately 1/3 of the gross income.

According to the data of the tax administration, the highest gross income was declared by the 198 employees in the wholesale trade of tobacco products, who presented an average turnover of 1.29 million euros. The average turnover in fuel retail trade (petrol stations) amounts to 772,275 euros, while on the opposite side are the 531 professionals who are active in watch and jewelry repairs with an average turnover in 2022 of 4,167 euros. They are followed by professionals and sole proprietorships active in market research and polls, with an average turnover of 10,385 euros.

Especially the latter industries as well as lawyers, plumbers, dentists, carpenters and other activities declare net incomes below multiples of turnover which under no circumstances can one live on.

THE average turnover applied when a professional has a higher turnover than that shown by the sector. In several cases, the phenomenon is observed that some have a particularly high turnover but little taxable income. A business with a turnover of 2 million euros and a net taxable profit of 10,000 euros has been established.

According to legislation, the average of the turnovers is used to find the imputed income. In particular, a 5% surcharge is applied to the amount by which the debtor’s turnover exceeds the average annual turnover of the KAD. For example, a self-employed person with an annual turnover of 30,000 euros exceeds the average annual turnover of the CAO by 10,000 euros (annual turnover of 35,000 euros – average annual turnover of the CAO of 20,000 euros = 10,000 euros). Therefore, the 5% surcharge will be applied to the amount of 10,000 euros. If we assume that in the above case the presumptive income amounts to 15,000 euros for the professional (taking into account payroll, etc.) an additional 500 euros (5% X 10,000) will be added, so the minimum taxable income is 15,500 euros.

As can be seen from the data published by AADE:

– Lawyers: They amount to 35,967 and the gross income of 2022 amounted to 22,890 euros.

– Dentists: They amount to 10,907 and declare a gross income of 28,289 euros.

– Taxi operators. They amount to 29,108 and the gross income they declared for 2022 amounts to 16,281 euros. The year before, they had declared a gross income of 11,743 euros.

– Doctors (activities of practicing special medical professions): The 23,471 doctors in this category declared in 2022 a gross income of 46,640 euros against 43,541 euros in 2021.

– Carpentry: The 4,904 carpenters declare gross profits of 32,913 euros. In 2021 they had declared 30,996 euros.

– Bar owners: The 29,775 bar owners declared a gross income of 37,777 euros, while in 2021 it was 28,734 euros.

– Plumbers: 8,506 natural persons are employed in the sector. The gross income of 2022 had reached 29,463 euros, while in 2021 at 27,004 euros.