Tax declarations: The platform for their submission opens today

Opens today, barring any major unforeseen circumstances, the platform for submitting tax returns, even if delayed compared to the original design. Those expected to the first to hurry to submit their declarations are those expecting a tax refund.

And that’s because on Specific cases express procedures have been adopted. Those who have to receive money from the Tax Office see within a few days the amounts attributed to them in their bank accounts. This year, however, attention is required because there are changes in both the E1 and E3 forms.

Vangelis Durakis writes

If not have other obligations towards the Tax Office, such as e.g. ENFIA, they will see their money in their bank account almost immediately, according to enikonomia.gr. However, the platform for submitting tax returns for the year 2023 has opened with the forms showing some significant changes.

What changes does Form E1 have?

Given these changes, the process of submitting this year’s tax returns requires attention, especially in E3 but also in the basic income tax form E1. The changes concern approximately 1,000,000 employees and pensioners without income from other sources, whose returns will be automatically submitted by the AADE , if they themselves do not submit it by the deadline.

Their statements will be pre-filled in all the codes of the forms and all they will have to do is press SUBMIT.

Of course, they should check the information pre-filled by AADE, for possible errors, but if they do not, his statement will be submitted as is and possibly, then run to submit amendments.

What is changing for the self-employed?

For the approximately 740,000 self-employed the main change is the restoration of presumptive taxation. That is, their taxable incomes will be determined alternatively in a presumptive way and if the profits they declare are lower than the amount of 10,920 euros, which is the annual earnings of a salaried employee with the minimum wage, then they will be taxed presumptively.

The amount of 10,920 euros it fluctuates depending on the years of activity, the number of employees and the amount of fees paid.

However, freelancers they may now be taxed on a presumptive basis, but they will see the pretension fee cut in half. The relevant regulation provides for a horizontal reduction of the business fee by 50% for sole proprietorships subject to the objective taxation criteria.

That is, for those taxpayers who run sole proprietorships and their incomes will be determined for the first time this year presumptively, based on the new taxation objectives, regardless of whether they will finally be taxed on the basis of their declared or presumptive incomes, the annual pretension fee of 650 euros is reduced for the year 2023 by 50 %, i.e. it is limited to 325 euros.

For whom a reduction in advance tax is provided

Furthermore, a down payment reduction is foreseen income tax for sole proprietorships in which income taxes will be assessed based on the presumptive amounts of income determined by the objective criteria.

For those taxpayers who exercise sole proprietorships and the presumptive incomes that will be determined by the new taxation objectives are higher than their declared incomes, the tax advance corresponding to the additional amount of income tax that will arise will be reduced by 50%, i.e. it will be calculated at a rate of 27.5% instead of 55%.