Greece considers two-tier presumptive income for self-employed

The Greek government is discussing a two-tier presumptive income system for self-employed professionals. This proposal aims to provide relief to compliant taxpayers who maintain a clear electronic footprint through the use of POS terminals and timely tax and VAT payments.

While the government has not yet announced a formal abolition of minimum presumptive income or a specific relief mechanism, officials suggest that as electronic measures against tax evasion become more effective, the need for presumptive income will decrease. The Independent Authority for Public Revenue (AADE) now has greater visibility into business activities due to the integration of POS terminals with cash registers and the myDATA system.