is the difference between revenue - expense before deduct the taxes the previous year, if you start the business this year enter 0, Previous Year Net Profit Before Taxes (EBIT) field. Attention for 2018 pension insurance is added in the Previous Year EBIT field and only for 2017 there is 15% reduction on the base of calculation insurance taxes.
is calculated based on the net profits of previous year, so you have to input the net profits of previous year so you can calculate pension insurance of this this years. If you have zero profit or loss, the calculation of pension insurance for the present year will have as base the minimum wage of non married worker over 25 years old which is 650 € else the calculation is 20% pension insurance plus 6.95% health care insurance on previous year EBIT.Source: Αριθμ. οικ. 61502/3399 (ΦΕΚ Β' 4330/30-12-2016) (11-01-2017)
means that every year you should prepaid the profit tax and for the next year taking as base profit of this year, if next year there is some difference it should be clearing. Let' take an example if you are a new business the first year of operations profit tax is about 3000 € there is 100% prepaid tax so you have to paid another 3000 € totaling 6000 €. Next year if your profit are less, and the tax is 2000E the prepaid tax is another 2000 € you should pay 4000 € in total but you have a return from the previous year 3000 € so your total clearing it will be 1000Euros
according to the greek tax system freelancer are the professionals such as physician, dentist, veterinary surgeon, physiotherapist, biologist, psychologist, midwife, lawyer, dickle, notary, unremunerated mortuary, bailiff, architect, engineer, topographer, chemical, agronomist, geologist, forester, oceanographer, designer, journalist, guide, artist, sculptor or painter or cartoonist or engraver, actress, musician, dancers, choreographers, economist, analyst, programmer, researcher or business consultant, accountant or tax consultant, actuary, sociologist.Source: άρθρο 48 παρ. 1 (Ν.2238/1994)
(telos epitidevmatos) is a special tax that applies to freelancers and single business owners when running their business over 5 years. It's 650€ and you have to pay it even if you have zero revenue or you have loses.accounting services