
The General Directorate of Taxes has announced that today, December 30, was the deadline for the Immediate Refund of Prepaid Installments of Profit Tax and Simplified Profit Tax, according to the normative act for taxpayers who provide professional services.
The tax authorities announced that they have reimbursed 95% of taxpayers who declared their bank accounts on time.
They explain that the procedure for the reimbursement of the following installments will be followed at the regional tax directorates through reimbursement requests.
According to the announcement, the total amount reimbursed is around 606 million lek, or around 6 million euros.
A total of 7,751 freelancers have been reimbursed. Today alone, 244 refunds have been made.
In January 2024, the new income tax law came into force, which provided for establishing equality and eliminating the principle of tax neutrality (where an employee and a self-employed person, who did the same job, had an unacceptable differentiation of the fiscal burden. The first 0% tax, the second 13% and 23% income tax).
This provision, which aimed to establish equality, was opposed by interest groups and the case went to the Constitutional Court.
The Constitutional Court unanimously ruled on June 27, 2024, to overturn Article 69, which discriminated against freelancers from the 15% tax. The taxation of freelancers will begin in 2029, the same as other businesses.
As a result, all professionals who had paid the first installment of tax have now been reimbursed.