650 000 freelancers And self employed pursued by the tax administration, as this year after submitting your tax returns data will be verified. Auditors will target those who show high spending, higher than in previous years, as well as those who modify pre-filled codes.

It is noted that new E3 has pre-filled codes, which, however, can be changed by debtors in case of their disagreement.

In particular, this year, codes are being pre-filled, which mainly concern data taken from myDATA digital platforminformation elements (TIN, CAD, DOW of the first filing), but also information about active professional bank accounts, company POS and data taken from Information system “Ergani”. Pre-filling is done for convenience and the data can be corrected by the taxpayer, since he is also the main person responsible for filing the declaration.

Thus, those embarking on extensive corrections will be reviewed after the deadline for filing tax returns, or otherwise the authorities will be asked to provide supporting documents that result in, for example, an increase in their expenses.

In recent years, freelancers have been found to inflate their costs, raising concerns in tax administration And Ministry of Finance. In this regard, new methods of control over professionals are being sought and, as everyone shows, the Ministry of Finance and AADE plan to recognize expenses that “pass” through e-books.

From tax year 2022, income and expense categories are prefilled with amounts in the respective codes of the respective tables based on the data transmitted to the myDATA digital platform.

In order for professionals to correctly complete the E3 form, AADE has compiled a relevant guide with questions and answers, the most important of which are as follows:

If there is an obligation to file Form E3, it must be submitted before the final filing of the income tax return (Form E1 or N, as the case may be), even if it is zero.

A guide from AADE on how to properly complete E3.

Prior to final filing of Form N or Form E1, the taxpayer may enter Form E3 and modify it as many times as desired. However, once form N or E1 is completed respectively, E3 cannot be modified further. If an error is found in the E3 form, the taxpayer can submit a corrected – additional declaration in electronic form. Filing Form E3 with a reservation is not required, since the reservation only concerns the content of the income statement (Form E1 or N, as the case may be).

From tax year 2022, income and expense categories are prefilled with amounts in the respective codes of the respective tables based on the data transmitted to the myDATA AADE digital platform and their characteristics, in accordance with the current decisions. Pre-completion of form E3 codes is intended to facilitate the taxpayer and is not mandatory for him. The pre-filled amounts in Form E3 codes are subject to change by the taxpayer. If the corresponding expenses have not been previously characterized in the myDATA digital platform, all expenses are pre-populated with code 585 (“Other operating expenses”) of the “Total” column in option 016 of the corresponding sub-table. Income transferred by the recipient, and not by the issuer, and not characterized by the issuer, is pre-filled in the “Total” column of code 562 (Other ordinary income) of table Z1.

The correct and accurate completion of Form E3 is the responsibility and responsibility of the taxpayer. They are also pre-filled:

• Turnover with data for the previous two years, connected businesses and active business accounts, and active POS and ePOS terminals.

• The average number of full-time employees according to the PS “Ergani”.

When a taxpayer enters the E3 form and the VAT number of the main activity indicated in the code 021 is not assigned, a message appears in the corresponding table, where he is informed of the procedure that he must follow. The taxpayer may temporarily keep the E3, complete the matching process through the application available on the AADE website, and within a short period of time (one or two days) continue to file the E3 with a new KAD. It is noted that if the match fails, the taxpayer cannot file an E3 with the old CAD and an appropriate error message is displayed.

You will submit Form E3 for the entire tax year and complete the appropriate tables for each activity.