2023-11-22 07:20:28
2024 will be the last year that professionals, sole traders, the self-employed and businesses will be required to pay the end vocation which reaches up to 1,000 euros. According to the government’s commitments, in 2025 the memorandum “haratsi” will be erased from the tax map of the country and will pass into the closet of history.
However, after the upheavals it brings new presumptive taxation system of self-employed and sole proprietorships from this year’s income, the 2024 tax return bill will see the 25% cut for some professionals, the 50% cut for others, many will be exempt from paying it, while businesses and certain categories of professionals exempt from presumptions will pay the full amount of the fee for the last time.
What is provided?
In particular, in the liquidation notes of 2024 there will be 5 speeds at the end of the range:
25% off. Professional and sole proprietorships that declare taxable incomes lower than the minimum presumptive income will pay a filing fee of 487.50 euros instead of 650 euros.50% off. A fee of 325 euros instead of 650 euros will be paid by professionals, the self-employed and sole proprietorships that show taxable incomes greater than the minimum presumptive income.Pretension fee 800-1,000 euros. It concerns businesses (IKE, OE, SA, EPE, EE, etc.).Application fee 650 euros. It concerns professionals who are paid with a pad and are exempt from presumptions. In this category belong natural persons whose income comes from an individual service business or free profession and have a written contract with up to 3 natural and/or legal persons, or 75% of their gross income comes from one natural and/or legal person .No end of pretension. The following will be exempted from paying the fee in 2024:
– Professionals and small businesses with gross revenues of up to 2 million euros that increased in 2023 the number of full-time employees by at least 3/12 compared to the previous year.
–Commercial enterprises and self-employed persons who carry out their activity in villages with a population of up to 500 inhabitants and on islands with less than 100 inhabitants, unless they are touristic places.
–Individual commercial businesses and individual self-employment, as long as 5 years have not passed since the first start of operations.
– The faces who practice an individual commercial enterprise or a liberal profession and have a disability equal to or greater than 80%.
– Pretentious with sole proprietorships, as long as 3 years remain from the year of their retirement. Retirement year means 65 years of age for tax legislation.
– Normal farmers regime for which the first 5 years have passed since the date of bookkeeping and their inclusion in the normal VAT regime.
–Coastal fishermen fishing, who operate, either individually or in the form of co-ownership or civil law partnership, fishing vessels up to 12 meters, between verticals.
– The farmers regular regime – producers, who make their products available in public markets with Activity Code Numbers (KAD) 47.81.10.01 “Retail trade of food, beverages and tobacco, producer-seller, in open-air stalls and markets” and 47.89.10.01 “Retail trade of other kinds, producer-seller, in open-air stalls and markets”.
–Social Cooperatives Businesses, worker cooperatives, farmer-members of agricultural cooperatives, agricultural cooperatives, school cooperatives.
– Businesses which are in liquidation, bankruptcy or dormancy.
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