This year’s tax return forms are being designed with new codes for freelancers and the self-employed and more pre-filled codes for around 1 million taxpayers who earn income solely from wages and pensions.
At the AADE, the procedures for the premiere of the tax returns have begun, which is scheduled for the end of March, while by the end of the month, the provision that will provide for the automatic completion and submission of the tax return by the AADE will have been submitted to the Parliament for employees and pensioners who in 2023 did not acquire income from other sources.
Those taxpayers who are freed from the burden of completing the tax return, all they will have to do is check the details of the return. Even in the event that they do not submit their declaration within the prescribed deadline, that is until June 30, AADE will do it for them according to the publication of ot.gr.
The codes of the E1 form of the tax return that taxpayers will see pre-filled this year are as follows:
- Information for pensioners. In table 2, code 013-014 will be pre-populated for all taxpayers who are pensioners over 65 and have a 30% discount on the presumptions.
- Salary or pension amounts. In table 4A the codes 301-302, 321-322 will be pre-filled
- Taxes withheld. Codes 315-316 will be completed.
- Deposit interest
- Interest taxes
- Housing details (proof of residence)
- Details for cars (proof of living)
- Private school fees (proof of living)
- Repayment of loans – cards
- Shopping expenses with electronic money
- Dependent children
- Amounts covering presumptions
New codes for professionals
New codes are introduced this year in the E3 form which is the basis for calculating the income of freelancers, self-employed and businesses.
The new codes will be linked to the changes made in income taxation, for incomes obtained in the year 2023. Specifically in the E3 form, new codes will be added with the aim of determining the net taxable income of professionals based on the new presumptive system. In this context there will be codes for:
- The years of operation of the business.
- The total annual cost of paying employees, if the business employs staff.
- The amount of the annual turnover realized by the business during the tax year 2023.
- Taxpayers should declare if they are exempt from the new taxation system (they have many children or are disabled 80% or more) or if they are entitled to a reduction of the minimum annual net income that will be determined with the new system (due to being based in a small village, having a disability 67 %-79% etc.).
- To declare whether he falls under any category exempted from the presumptive method of taxation, such as patient in hospital, soldier, prisoner, etc.
- To state in a special code that he wishes to be checked by the AADE, in order to confirm that his income is indeed below the minimum set by law.
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