Complete Guide: Filing Your Tax Declaration as a Freelancer
Freelancers must declare several types of income in their tax declarations to comply with legal requirements. Here's what you need to know about filing taxes as a self-employed worker.
Income Types to Declare
Operating Income:
- Revenue from registered professional activities
- Income from services provided within your field
- All earnings related to your primary business activities
Additional Income Sources:
- Professional development grants
- Insurance payouts related to business
- Goods and services received at no cost
- Earnings from business-related asset sales
Tax-Deductible Expenses
To qualify as tax-deductible, expenses must:
- Be directly related to your professional activity
- Have supporting invoice documentation
- Be properly recorded in your business ledger
Common Deductible Expenses:
Operating Costs:
- Raw materials
- Office supplies
- Packaging materials
- Business-related equipment
Utility and Workspace:
- Electricity
- Water
- Internet connection
- Home office expenses
Personnel Expenses:
- Your own salary
- Employee wages
- Social Security contributions
- Staff training costs
- Employee insurance
- Pension plans
Professional Services:
- Legal fees
- Accounting services
- Notary costs
- Marketing services
Additional Deductible Items:
- Business activity tax (IAE)
- Property tax (IBI)
- Business-related travel expenses
- Restaurant and hotel costs (if business-related and paid by card)
- Lease payments and co-working space fees
Nine illustrated budget planning squares
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Person filing tax documents at desk
Person sitting at outdoor cafe table
Person filing tax documents at desk
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