It is expected to open in mid-March Taxinet electronic system to file your income tax return for 2022. Z AADE relevant processes have been launched, and in the coming days, it is expected to apply to the competent authorities (banks, educational institutions, accounting departments, etc.) with a request to send the data necessary for pre-filling of the tax return. This year, for the first time, businesses will receive a pre-filled form E3 and a basic form “H” of the declaration of legal entities.

From March, individuals and legal entities will be able to start filing declarations, and those who wish will be able to gradually pay off their debts, despite the fact that the deadline for paying the first installment remains until July 31, 2022. Institutions and accounting departments of companies will have until February 28 to send payroll reports, and banks – details of taxpayer transactions.

Taxpayers should be aware of the following:

1. Electronic receipts: expenses made through electronic payments must cover 30% of the taxpayer’s income, with a maximum limit of 20,000 euros. Taxpayers who were unable to collect the required receipts due to tax laws will be asked to pay an additional tax of 22% on the missing receipts. For example, if a taxpayer with an annual income of 15,000 euros made electronic payments of 3,000 euros, which corresponds to 20% of his annual income, he will have to pay an additional tax of 22% on the uncovered 10% of his income. annual income, i.e. 330 euros.

2. Taxpayers who do not base their estimated expenses on their income will be taxed on the basis of the assumptions.

3. At a rate of 55%, advance tax will be calculated for freelancers and sole proprietors, while it is capped at 80% for businesses.

4. Wages and pension income are paid in advance. There is no possibility of a fix. If you think you have received earnings that have not been paid, your only solution is to ask your employer to adjust your earnings to reflect the facts. If he refuses, you will have to make a “qualification” statement.

5. In 2023, taxpayers who took advantage of preferential terms by paying in 2022 by card or electronic banking for expenses incurred by them with professionals who are at the top of the list of tax evaders will pay a reduced tax of up to 2200. . According to the legislation, from 2023, a reduction in taxable income of up to 5,000 euros will be activated for those who have income from salaries, pensions, business activities and real estate.

Of course, for this, 16,667 euros must be spent through electronic transactions from a list of 20 professions. For these transactions, 30% of expenses are deducted from taxable income. To qualify for the €2,200 tax deduction, it must be taxed at a rate of 44%, which means income above €40,000. For lower income groups, the tax cut is smaller. Costs include veterinary services, plumbing, refrigeration, heating maintenance, electrical, carpentry, insulation, masonry, plaster, tiles, roofing, windows, etc.