Self-Employed: A platform to “block” the supposed next income – the process

Alongside this year's tax filing platform, another platform will be “turned on” from next April, through which self-employed professionals questioning their supposed method of taxation will submit their applications.

It should be noted that the new system for imposing taxes on pretexts stipulates specifying a minimum amount that will be taxed on the debtor as of the tax year 2023, and its minimum amount will be 10,920 euros, Increase according to Payroll costs Number of employees, years in business, etc. Factors. Even if the debtor declares lower profits, tax will be calculated on the minimum amount advanced.

What can a freelancer who believes he or she is being wronged do next to avoid it? “tax”; To submit a request to the platform requesting a tax audit to prove that his income is less than the assumed income. In the next few days, a decision by AADE leader Giorgos Pitselis will be issued, which will clarify the procedure and time of the audit.

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What is the opinion of the law?

As the Tax Code provides, all self-employed persons will be able to challenge the assumption of minimum wages beyond the reasons that made the assumption rebuttable (illness, force majeure, etc.).

However, professionals who would take such action must provide the necessary supporting documents to substantiate their claims, and the audit request does not invalidate the issuance of a settlement statement based on the presumed determination of income.

This means that The tax office will first confirm the tax amount Which the professional will be required to pay based on the assumed income. The Tax Department verifies the validity of the claims and the veracity of the debtor’s evidence, and if after verification it is proven that the real income is less, a new settlement will be made and the tax will be reduced.

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When is the presumption of income rebuttable?

The presumption of income is rebuttable for a number of reasons. For example, when there are large-scale natural disasters in the area where it carries out its activity, or the inability to carry out the activity due to pregnancy or childbirth based on labor law, when the taxpayer performs his military service, for reasons of force majeure.

In particular, the presumed income can be disputed on objective grounds, if any of the following conditions are met:

• Military service,
• the prison,
• Hospitalization in a hospital or clinic,
• Inability to engage in any activity due to pregnancy or during the 12 months following the birth, adoption or custody of a child,
• Large-scale natural disasters that have made it impossible, in whole or in part, to carry out their professional or commercial activity,
• Cancellation of their individual business or professional license,
• Prohibiting the operation of a store or any other place to carry out their professional or commercial activity in implementation of a decision issued by a public authority for reasons related to the protection of public health or for any other reason dictated by the public interest,
• – Other causes of force majeure that prevent commercial activity for a certain period of time.

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