High on the list of priorities of the financial staff is to “run” procedures relating to the taxation of freelancers, by clarifying decisions on the new codes introduced in E3, as, as stated in its highest sources, are issues on which accountants should be fully informed of what is in place before their “dance” is opened. The Ministry of Finance has announced that for the next period it is planned and the announcement of decisions on the type and content of the new automatic tax returns for around 1 million employees and pensioners who in 2023 gained income exclusively from salaries and pensions. The changes brought by the government provide that, in cases where there are only employees, only income from salary or pension without other income – e.g. rent or business activity – with an appropriate information to the debtor, the taxpayer will be able to be informed of the information received from the agency, of the amount of tax due to him, etc. Through this process the taxpayer’s statement is automated, so that there is no late payment charge for anyone who has neglected to submit his statement, with the sources of the Ministry of Finance predicting, however, that this will lead to very small variations. At the same time, they stress the importance of adopting decisions on the issues of the new taxation of freelancers, as they are described as substantive issues, although quite complex. What changes in the new E3 form for the taxation of freelancers The new codes entered in the form this year E3 which forms the basis for calculating the income of freelance professionals, self-employed persons and businesses, are linked to changes in income taxation, for income acquired in the year 2023. In particular, new codes will be added to form E3 to determine the net taxable income of professionals on the basis of the new hypothetical system. In this context there will be codes for: The years of operation of the company. The total annual salary costs of employees, provided that the undertaking employs staff. The amount of the annual turnover carried out by the undertaking in the tax year 2023. To declare that taxpayers are exempt from the new tax system (he is a large or disabled 80% or more) or that he is entitled to a reduction in the minimum annual net income to be determined by the new system (because he is based in a small village, he is disabled 67%-79% etc.). To declare whether it falls under a category that is exempt from the presumption of taxation, such as a patient hospitalized, recruited, imprisoned, etc. To state in a special code that he wants control by the AADE in order to confirm that his income is indeed below the minimum stipulated by the law.
Priority for the Ministry of Finance – What changes
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