November 23, 2024 5 min read
Business tax: From 4 August, objections for exemption

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From Friday 4 August, a form will be available for submitting objections to an exemption from the Business Rates by businesses that have increased full-time jobs by at least 25%.

In particular, as noted in a relevant announcement of the Ministry of Labour and Social Security from Friday, will be available in the environment of P.S. ERGANI, a form for the submission of objections regarding the exemption from the Business Tax for businesses which, in the last tax year, have increase the number of full-time jobs by at least 25% compared to the previous year, and have not received an email from ADSE informing them of this by email, in accordance with the provisions of paragraph 3 of No.4 of KYA A.1040/31.03.2023 (Government Gazette B'2122).

The objection submitted concerns the correctness of the full-time employment data kept in the ERGANI system and requires a check of these data and the submission of an objection only in cases where the actual full-time employment data do not correspond to those kept in the ERGANI system.

The notice also states that before completing and submitting an objection, interested parties should refer to the detailed instructions that will be available on the P.S. ERGANI notice board.

Business Tax - The amounts that apply

The government has promised a gradual reduction of the fee from 2025 with full abolition in 2027. Until the "haircut" of the business rates starts, the annual amounts amount to:

- EUR 400 if the registered office is located in a tourist destination or in a town/village with a population of up to 200,000 inhabitants

- EUR 500 if the registered office is located in a city with a population of more than 200,000 inhabitants

- €650 for sole traders and self-employed persons

- EUR 800 for legal persons carrying on a commercial business and having their head office in tourist resorts and in towns or villages with a population of up to 200,000 inhabitants

- EUR 1,000 for legal persons carrying on a commercial business and having their registered office in cities with a population of more than 200,000 inhabitants and EUR 600 for each branch

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