As of January 2018, the following changes published in the Law on Urgent Reforms to Self-Employmentare effective:
- We will no longer be charged a 20% surcharge. from the day after the due date of the self-employed quota, it will now be like this:
- 10% during the calendar month following its maturity
- 20% from the second month.
- Extension of the reduced quota flat-rate scheme:
- 50 euros for 12 months
- 50% reduction from month 13 to 17
- 30% reduction from month 18 to 24
- If the self-employed person is under 30 years of age, an additional 30% bonus may be applied for a further 12 months, up to a total of 36 months.
- The period for those who have been registered in this regime to be eligible for this rate is also reduced from 5 to 2 years.
- Reductions and allowances for disability, victims of gender violence and victims of terrorism:
- Reduction to the amount of 50 euros for the first 12 months.
- 50% rebate on common contingencies on the minimum base for the following 48 months.
- The period of leave to be able to apply these deductions will be 3 years, whereas for the rest it is 5 years.
- It will apply even if there are people employed.
- Personal Income Tax Measures. It will be a deductible expense in the activity:
- Health insurance premiums paid by the taxpayer for his own coverage, spouse and children under 25 years of age. The amount of the deduction is €500 per person and €1500 for each person with a disability.
- In cases where the self-employed use their private home for the partial development of their activity, they can deduct expenses such as water, gas, electricity, telephone and internet at 30% of the percentage between the square metres used for their activity divided by the total square metres of their home.
- The taxpayer's own subsistence expensesincurred in the course of his economic activity, provided that they are incurred in catering establishments and are paid by electronic payment and within the limits of the daily allowances for workers under the general system, i.e. 26.67 euros per day.
- Affiliation of the self-employed, registrations and deregistrations.
- Membership and up to three registrations per year shall take effect from the day on which the requirements and conditions for inclusion in the self-employed scheme are met.
- From the fifth discharge onwards it will take place from the first day of the month.
- Late registrations will take effect from the first day of the calendar month.
- Up to 3 departures per year will take effect on the day of departure.
- From the fourth sick leave onwards, it shall take effect on the last day of the calendar month.
- Changes to the contribution base. The contribution base can be changed 4 times a year (as opposed to the previous 2 times):
- From 1 January to 31 March, effects 1 April.
- From 1 April to 30 June, effects 1 July.
- From 1 July to 30 September, effects 1 October.
- From 1 October to 31 December, effects 1 January.