enterprises which increased it staff at least three months in 2022 will not be paid this year finish calling. In particular, in these businesses, when calculating tax returns to be submitted in 2023 (2022 income), no sham fee will be charged, provided that:

• Their gross income does not exceed 2 million euros per year.

• They increased the average annual number of full-time employees by at least 3/12 per year.

The tax exemption applies to the year in which the increase in employment occurs. That is, if the company on October 1, 2022 starts hiring an employee with a full-time status for a period of at least three months before December 31, 2022, then for 2022 the company will be exempt from a 1000 euro commission fee.

The sales tax amounts for professionals, merchants and businesses that apply today are:

• €650 per year for sole proprietorships and freelancers.

• 800 euros per year for legal entities engaged in commercial activities and located in tourist areas, as well as in cities or villages with a population of up to 200,000 inhabitants.

• 1,000 euros per year for legal entities conducting commercial activities and located in cities with a population of more than 200,000 inhabitants.

• 600 euros per year for each branch.

The state’s income is about 400 million euros from the fee for the pretense.

In case of interruption of activity within the scope of use, the fee is limited depending on the months of business or profession.

It is noted that today thousands of specialists and enterprises are exempted from fees for window dressing. This category includes, among others:

1. Businesses and freelancers operating in villages of up to 500 inhabitants and on islands of less than 100 inhabitants, unless they are tourist sites.

2. Sole proprietorships and self-employment in the free trade until five years have elapsed from the date of first commencement of business.

3. Those in a self-employed business or freelance profession and have a disability equal to or greater than 80%.

4. Traders, if there are three years left until the year of retirement.

5. Normal regime farmers for whom the first five years have passed from the date of registration and inclusion in the normal VAT regime. The measure also applies to the 2022 tax year (it was valid for the 2019-2021 tax years), whereby ordinary farmers, for whom the first five years have passed since the date of accounting and joining the normal VAT regime, as well as coastal fishermen who manage fishing vessels up to twelve meters in length are exempt from duty.

6. For artists affected by the pandemic, the fee is reduced by 40% over the next three years. Those who closed their bookkeeping on January 1, 2010 and will resume it before June 2023 are also fully exempt from taxes for 2022, 2023 and 2024.

It is noted that today the state has an income of approximately 400 million euros from fees for pretense.