Possibility to reduce tax which belongs to them, and taxpayers may be eligible for a refund if they carefully complete special codes form E1. The codes, which debtors should be guided by in each specific case, are enough to “unblock” tax deductions, even reaching the amount of 2200 euros.

According to AADE, 1.1 million tax returns have been filed to date, out of a total of 6.5 million returns. The tax resulting from the clearance of declarations is due in eight equal monthly installments, the first at the end of July and the last in February 2024. Those who pay the tax immediately will receive a 3% discount.

In particular, the points that taxpayers must focus on in order to receive tax benefits are as follows:

1. Those who represent for the first time the business income declaration must be completed with the code 327-328 E1 to calculate the advance tax reduced by 50%.
2. Taxpayers who have completed 70th year of their age but also those who permanently reside in separately with a population of up to 500 inhabitants and islands with a population of less than 3,100 residents, if these are not touristic places, they should remember to fill out the code 023-024 to get rid of the 30% income coverage by electronic receipts.
3. Those who 65 years and older they must enter this in codes 013-014 to receive a 30% discount on living expenses.
4. young applicants they must complete code 017-018 to receive a 50% “haircut” of the minimum tax rate. That is, the rate is reduced from 9% to 4.5%, provided that the annual gross income received from entrepreneurial activity in 2022 amounted to up to 10,000 euros.
5. Those who do business with commercial real estate and were born up to and including December 31, 1960 they will have to declare this in order to be automatically exempted from the sham fee.
6. insurance premiums paid in 2022 by employees to compulsory insurance companies buy time insurance (for example, military service) reduce taxable income from employment. In order to secure this reduction, each employee must enter the amount of the redemption contributions he has paid in the appropriate code.
7. Taxpayers who purchased in 2022 income from wages or pensionsas well as those engaged in agricultural activities during 2022 as farmers by profession are entitled to a tax deduction. This discount can be up to €777 for each unmarried person without dependent children, up to €810 for each married parent with one dependent child, up to €900 for each married parent with two dependent children, and up to €1120 euro for each married person. parent with three dependent children. For each dependent child over the age of three, an additional tax deduction of EUR 220 applies. In any case, those employees, pensioners and farmers by profession who are burdened with children are entitled to an increased tax deduction.
8. expenses for doctors and medical workers paid electronically in 2022 are counted double to cover 30% of income. They are declared according to the code 049-050 of the E1 form along with the rest of the receipts. The expense amounts indicated in these codes are included and reported separately in the appropriate table when filing a return using the online filing service through the myAADE electronic portal.
9. Electronic receipts from 20 professional categories (electricians, plumbers, hairdressers, gyms, etc.). For the costs of obtaining services carried out by means of electronic means of payment in certain sectors, an amount equal to 30% of the costs is deducted proportionally from the individual’s taxable income from employment and pensions, business activities and real estate, solely and exclusively for the calculation of income tax. The amount of deductible income does not exceed the total actual income from paid work and pensions, business activities and real estate of an individual and is limited to an amount of 5,000 euros per year in the amount of the above income. The expenses are declared according to the code 049-050 of the E1 form along with the rest of the receipts. The expense amounts indicated in these codes are included and reported separately in the appropriate table when filing a return using the online filing service through the myAADE electronic portal.
10. For landlords who rent out property but do not collect rent they have a way of not being taxed on income they did not receive. The two steps that eliminate the tax burden for taxpayers with uncollected rent must be completed prior to filing a tax return and are as follows:
    – Issue a payment order or order for the use of rent, or a court decision to refuse or award rent against the tenant, or bring a claim against the tenant for the rejection or award of rent.
    -Submit to the tax office photocopies of orders, court decisions or lawsuits filed. If the necessary supporting documents for the declaration of lost rent are not submitted, then the amounts declared as lost income will not be taken into account, and the Tax Inspectorate will proceed with a new liquidation of the declaration by taxing specific amounts.