Disputing presumptive income

Self-employed professionals can dispute the minimum presumptive income based on which they will be taxed this year through an online application and after previously filling in codes 443-444 of the tax return (form E1).

According to the legislation, the 735,000 professionals will be taxed for the first time based on the minimum presumptive income attributable to them, depending on their years of activity. For those with more than six years of operation, the tax office will calculate a minimum taxable income of 10,920 euros.

For the first three years of a specific professional activity there will be no presumptive income. In the fourth year it will be reduced by 67%, in the fifth reduced by 33% and in the sixth year the assumed income will reach €10,920, while after three three-year periods (over 12 years) it will rise to €14,196. It is noted that the minimum wage up to the amount of €14,196 concerns 84% of professionals who do not have employees.

Those who decide to dispute the annual presumed income from business activity must submit the relevant request, through the new application on the myAADE digital portal. In the event that they claim that their taxable income is less, they should proceed with submitting a request for an audit.