Until September 15, 2025, freelancers and self -employed people have a deadline to challenge the tax evidence and cancel the presumption income that has been attributed to them Tax office For last year’s use, according to ertnews.
The Mybusinesupport platform of the Independent Public Revenue Authority (AADE) to submit applications for disputed imputed income to the tax office by stakeholders has already been put into operation.
The disputed imputed income can be made in two ways:
- Due to objective circumstances, such as hospitalization, military service or other emergencies, which have limited the activity of the professional and therefore his income. In these cases, the taxpayer may rely on the facts that justify the reduction of income, arguing that last year’s conditions do not reflect his normal activity, and:
- By recourse to tax audit, since the professional argues that his real incomes were lower than imputed. In this case, a detailed questionnaire is required for its assets and the standard of living. The taxpayer should declare real estate, cars, deposits, shares, bonds, cryptocurrencies, as well as travel expenses, tuition, utilities (electricity, water, telephone, etc.).
Last year, about 4,600 professionals followed the process of questioning demanding tax audit.
The starting point of the dispute procedure is to submit the tax return and then complete the special questionnaire on the Mybusinesupport platform. AADE points out that it is mandatory to complete codes 443-444 in the E1 form of the income tax return.
The taxpayer is obliged, at the latest within two months of the expiry of the deadline for submitting the declaration, to supplement the questionnaire with details of his assets and living conditions of both himself and his spouse or MS, as well as protected members. These information will be taken into account when conducting the tax audit.
The tax audit
During the tax audit, the taxpayer is obliged to submit any available evidence that substantiates the accuracy of those declared in the questionnaire. In addition, it is informed that the tax administration reserves the right:
- Identify his income based on each available item or through indirect control techniques.
- To extend the audit to previous tax years or other tax liabilities, provided that indications of discrepancy with its actual financial situation are found.
The audit must be completed within twelve months of the notification of the control command. Upon completion, an act of tax correction is issued: If an additional tax arises, it shall be certified, and otherwise the amount shall be deleted or refunded.