How to get rid of it finish calling from small and medium enterprises which has increased its staff since October 2022 and provides for a decision by the end of the year Ministry of Finance and the tax administration has already issued relevant instructions for their release.

According to the decision, the beneficiaries of the exemption are individuals engaged in entrepreneurial activities, as well as legal entities and legal entities, regardless of the method of accounting (simple or bilateral), whose gross income does not exceed 2 million euros.

However, in order to exclude them, they had to go to job growth full-time, at least three twelfths (3/12) over the previous year.

In order to calculate the increase for at least the average number of employees of full-time beneficiary enterprises, the average number of employees is taken into account, which is compared with the average number of employees in the previous tax year.

To check whether the employment increase condition is met, the amount of gross income is derived from the E3 form, specifically from the code (047) of the form.

Also, the average number of full-time employees of the company is calculated from PS. “tool” Ministry of Labor and Social Affairs per month from all employees employed under the terms of a full dependent labor contract for the entire year.

Immediately thereafter, until the last working day of May, AADE informs by e-mail companies that meet the condition. As long as these businesses qualify, they are exempt from paying business tax for the relevant tax year.

Companies that did not receive an email due to non-verification of compliance with the conditions have the right to file an objection before the last business day of the first half of June.

Enterprises are obliged, under penalty of rejection of the objection, to submit, together with the above form, in electronic form, all the necessary supporting documents and data for documenting the objection. As long as the business meets the conditions, its affiliates are also exempt from paying sales tax.

For businesses that started operations during the previous tax year or interrupted operations during the year, the average number of full-time employees of the business for the years in question is reduced accordingly on a twelve-month basis to compare them with the average of the next start tax year or the previous tax year. termination.

Evidence must be provided in the event of an audit to certify compliance with the conditions.