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What happens to freelancers who have already paid tax?

2024-06-27 18:59:42Fokus SHKRUAR NGA REDAKSIA VOX
What happens to freelancers who have already paid tax?
View from a protest of free professionals

The Constitutional Court has made the decision to overturn the law which forced free professions to be taxed at 15%. According to the decision of the Constitutional Court, the principle of proportionality and legal certainty was not respected.

But what happens to freelancers who have already paid the tax?

Accounting experts and lawyers contacted by Top News say that, as a rule, the decisions of the Supreme Court are only valid for the future, however, the reasoned decision should be awaited.

If it will be decided to return the amount paid, it must be included in the final statement in March of the following year where credit is requested.

The new income tax law caused reactions and disagreements from the freelancers about the way the installments were calculated, not deducting the anticipated expenses, and this has also brought a flood of complaints to the tax administration.

For several months, freelancers have been opposing the new tax regime that weighs on them, which is calculated from 15-23 percent, with the argument that it is an unfair taxation in relation to small businesses, high and unaffordable for the self-employed.


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