The government is preparing targeted changes to the presumptive taxation system for about 700,000 self-employed professionals, linking tax assessments more closely to tax compliance.
Under the plan being examined, presumptive income rules would no longer serve as a permanent taxation mechanism and could be reduced or even eliminated for professionals who demonstrate strong tax and social security compliance.
The proposal is expected to be presented at the Thessaloniki International Fair. Officials are considering a model that would evaluate compliance using economic indicators and a special algorithm.
Criteria under review include timely payment of taxes and contributions, compliance with myDATA requirements, greater use of electronic transactions and POS systems, reduced cash use, electronic invoicing, digital delivery notes and adherence to debt-settlement arrangements.
In 2025, presumptive taxation affected 387,532 taxpayers, with an average tax bill of €1,815.
