Changes in E3 for freelancers – The trap with the evidence and the new codes
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.
