Notes:
(1) Physical persons submit returns only when their gross income exceeds €19.500.
(2) A physical person is obliged to submit audited financial statements if his/her turnover exceeds €70.000 annually.
Notes:
(1) Physical persons submit returns only when their gross income exceeds €19.500.
(2) A physical person is obliged to submit audited financial statements if his/her turnover exceeds €70.000 annually.