In the final line the start of tax returns and the suspension of the ELF’s liquidators

In the final line the procedures have entered both for the start of submission and for the issuance of its liquidators . According to the existing information, the platform for submitting tax returns is likely to open in the last week of March, while the ELF clearings will be posted in the first week of April, although there is a small possibility that this will happen a little earlier. It is worth noting, regarding the beginning of the submission of the statements, that this year the platform will open earlier than any other year, since last year this happened at 31.03.2023. Within the next week it is estimated that the relevant legislation on automatic pre-payment and submission of tax returns for employees and pensioners will be passed when necessary. This means that the declaration will be pre-filled and either the taxpayer will be able to submit it with one click or if it does nothing at all, then it will automatically be submitted by the deadline. The measure concerns around 1 million taxpayers who gained in 2023 income exclusively from salaries and pensions. It will be a test this year as since 2025 the statements will be fully pre-filled. The reporting schedule provides that the procedure should be completed by 30 June 2024 while the tax resulting from the clearance of tax returns should be paid in 8 equal monthly instalments. The first should be paid by 31 July and the last by 28 February 2025. If the amount of the additional tax is paid one-off by the end of July then a 3% reduction in the total debt is foreseen. Reliefs will be seen this year by freelance professionals, self-employed and individual businesses, since they will be asked to pay a lower 50% profit fee. Please note that with the discount of EUR 600, the fee will be reduced to EUR 300, while another EUR 300 will be added in cases where there is a branch. The measure does not apply to legal persons and those holding a block, since the latter are taxed as employees. The countdown for the FTA liquidators has begun The procedure for posting the clearings of the ENFIA began a week ago, from Saturday, March 9, when the E9 platform was closed through which taxpayers could correct errors and omissions that increase the final amount of the ENFIA. The significant change in this year’s clearings is that the tax will be paid in 11 monthly instalments with the first being paid by the end of April and the last to 28 February 2025. For insured dwellings, the clearing houses of the ELF will be reduced to up to 10%, with the measure involving about 305,000 insured dwellings. For taxpayers, the process of reducing the amount of money has been closed and the baton has now passed on to insurance companies, which will validate the data of the owners who will receive the reduced clearings. The E9 platform is expected to be reopened at the end of April shortly before the deadline for submitting the first tranche of the ENFIA, to submit amending declarations by taxpayers who will find errors in its real estate tax clearance already issued. The owner will then be able to proceed with changes in his property image which may reduce the total tax. The most common errors in E9 that increase the amount of ENFIA have to do with the surface of the property, the floor, the old age, the kind of property rights, co-ownership rates, empty and unfinished buildings as well as the kind of buildings located within parcels. SOURCE: RES-BE