Free professions? The plan of anti-evasion measures for the fictitious self-employed is ready

After the Constitutional Court overturned the article of the law that taxed freelancers with a tax rate of 15-23 percent, the government is preparing to take measures to eliminate tax evasion in this category. One of the arguments for the imposition of this tax was that many entities that supplied more services created fictitious separation from large companies, opening subsidiaries, in order not to pay tax on profit.

Since the Constitutional Court decided in favor of free professionals, the government envisages the drafting of anti-evasion measures to fight the most popular artificial organizations such as fictitious self-employed and artificial division of entities.

In the medium-term revenue strategy 2024-2027, it is stated that within this year the identification and treatment of taxpayers who benefit from fictitious self-employment and the artificial division of entities will begin. And it is also foreseen to draw up a sectoral plan to identify taxpayers with small tax-profit margins.

With this reform, it is intended to increase income from the profit tax by 0.7% of GDP within 2027.

From the entry into force of the law on income tax which taxed professionals until the decision of the Constitutional Court which abolished this article, it turns out that there are 6541 taxpayers who supply professional services who have prepaid the tax for the period January 1, 2024 to 30 June 2024 in the amount of ALL 500 million, while the rest of the taxpayers are burdened with tax obligations and due to non-payment interest have also accumulated.

Based on the government’s will and readiness to reimburse this category, the Democratic Party has undertaken a legal initiative that aims to provide a solution for their reimbursement, which, after approval in the Assembly, will resolve this impasse.