More than 1 million freelancers will submit this year the renewed E3 form with significant changes. The revenue and expenditure columns will be pre-filled by the AADE, with the possibility of interfering only with the turnover. Codes for deductible expenditure remain «locked», without the possibility of identifying additional costs not electronically registered in myDATA. New codes for State aid are added to those affected in Thessaly, electric vehicle chargers and street lotteries. Increasing the minimum wage to EUR 880 from 1 April 2025 raised the minimum taxable income to EUR 12,320, burdening 400,000 professionals with a minimum tax of EUR 1,410.
Analyticalally:
New codes include the renewed form E3, which will be invited to submit more than 1 million freelancers and businesses to the IRS this year.
The revenue and expenditure columns will be pre-filled by ADE, while interventions will only be allowed to turnover, as the codes with the deductible costs will be «locked».
This means that it will not be possible to identify additional costs if the relevant documents have not been transmitted electronically to the tax administration.
For example, if a professional has revenues recorded in myDATA of 30,000 euros for 2025, but transactions through POS or invoices show a higher amount, he will be able to intervene and adjust his statement. On the contrary, if myDATA shows EUR 12,000, the same amount will automatically be transferred to the tax return, without adjustment.
Free professionals and E3
The main changes in E3 are:
1. Add new codes to which State aid granted to affected farmers and cooperatives will be declared (Thessalia, Volos, etc.).
2. Enlargement of costs with increased discount (especially for electric vehicle chargers).
3. New Table IB for large multinational groups (additional tax – global minimum tax).
4. Add new codes for street lotteries (special category).
5. Clear separation between «Untaxable revenue» and «Self-taxable amounts». This means that if a professional has received a special subsidy, compensation or tax separately, he must enter it in the correct code.
6. Repeal of old exceptional aid codes (Covid, Ukraine).
This year's tax «firmani» It is expected that it will have an increased burden on some 400,000 professionals caught in «plier» ADE for imputed income.
The resulting tax will be calculated on the basis of the minimum taxable income which has been increased due to the minimum wage.
In particular, the increase in the minimum wage from EUR 830 to EUR 880 on 1 April 2025 raised to EUR 12,320 the minimum taxable income for the year 2025 from EUR 11,620 applicable for 2024. With the increase in the minimum taxable income, the minimum tax is also increased, from EUR 1,256 to EUR 1,410 by bringing more taxes to professionals reporting income below the presumption.
Smaller charges are provided for professionals who have their head office and residence in settlements outside Attica, with a population of up to 1,500 as the presumed income is reduced by 50% while young mothers exercising a free profession during the year of birth of their child and over the next two years are excluded from the scheme.
Source: OT
