What should the taxpayer pay attention to until the end of the year?

09 December, 2025 15:32

As we approach the end of the year, every taxpayer is called upon to conduct a substantial audit of their finances in order to avoid unforeseen charges and take advantage of the tax benefits granted by the law. The last quarter is always crucial: liabilities are closed, expenses are finalized and the picture that will appear on next year's tax return is formed.

With an organized look at how we spent, invested, or transferred money throughout the year, we can save significant amounts and avoid pitfalls that often go unnoticed.

A. How to avoid tax burden – Proper management of documents

The first thing the taxpayer should pay attention to concerns the so-called purchase and living expenses . These are amounts that the AADE considers to reflect the real financial capacity of a household. If this “virtual” capacity is greater than the declared income, then the presumptive taxation is activated and the insured person is required to pay more tax, even if in practice he did not have this money.

Presumptions are created when we acquire a high-value asset – such as a car, property, boat or shares – but also from living expenses, such as the main residence, the car, the swimming pool, the private school and the minimum living expenses that the law sets for everyone. This last one in particular is the basis of every calculation: €3,000 for a single person and €5,000 for a couple, regardless of their income.

In order to avoid a burden, the taxpayer can cover the presumptions in three basic ways.
The first is the parental allowance or donation of money , which, when made by bank transfer and declared in a timely manner, is a fully acceptable way of covering purchases.
The second way – and the most common – is Capital consumption . This is where income from previous years is examined and expenses that are considered to be tangible (such as housing, car, tuition) are subtracted. The remaining amount is considered saved capital and can be used to cover a current purchase.
Finally, there is the possibility of coverage through asset sales or bank loans , as long as the necessary supporting documents are available.

The residence and car documents are particularly important. The residence is calculated based on square footage, zone and age, while the car is calculated based on cubic capacity and year. All of this is added to the total “basket” of expenses that must be justified. If it is not justified, the taxpayer is taxed based on this – and not his actual income.

There are of course exceptions: unemployed people, people with a disability of 67% or more, soldiers, residents abroad, those living in nursing homes, students who do not have a residence in their name, as well as car owners who are officially immobile. An empty, unelectrified residence is also excluded. For all these cases, the presumptions do not burden the taxpayer.

B. 30% of electronic transactions – the audit that needs to be done now

The second major piece of control concerns the mandatory coverage of 30% of real income with electronic payments .
It concerns payments such as supermarkets, fuel, bills, clothes, services, tutoring or medical expenses - as long as they are made with a card, POS, e-banking or electronic wallets.

Receipts from doctors and paramedical services are calculated at double their value and justify the addition of 30% of the actual income.

Amounts such as spent capital, parental benefits, donations, non-taxable allowances or proceeds from the sale of property are excluded from the income that forms the basis for the calculation.
If the insured does not cover the required amount, the uncovered portion is subject to a 22% tax.

The end of the year is the right time to do this check: we upload electronic payments if necessary, transfer fixed liabilities to electronic form and check whether the banks have sent all transactions correctly.

C. Expenses that offer a real tax deduction

Beyond covering 30% of real income, there are expenses that offer substantial tax reduction. They concern taxable income of an individual from employment and pensions, business activity and real estate, and an amount equal to 30% of expenses from the following categories is deducted proportionally:

1. home maintenance services
2. cleaning services
3. TAXI
4. Domestic services
5. Veterinary services
6. Photographer
7. Hairdressers, beauty salons, massages
8. Nursing homes
9. Home help services
10. Lawyers
11. Funeral offices
12. Technical services
13. Gyms and workshops
14. Kindergartens, daycare centers
15. Personal care and nursing

The deductible amount of income cannot exceed €5,000 per year, nor exceed the total actual income.

Proper categorization and collection of the necessary documents ensures that these expenses will be correctly reflected in the following year's tax return.

D. All due by 12/31 – nothing should be left pending

The end of the year also coincides with a series of obligations that must be settled in a timely manner:

• Income tax returns for retroactive earnings and income tax returns for deceased persons by heirs, in order to avoid fines and errors in the tax return.
• Corrections to ENFIA through updating E9 for square meters, percentages and new changes.
• Checking donations, parental benefits and money transfers to ensure they match actual bank transactions.
• Checking the declared IBAN, so as not to lose tax refunds or benefits.
• Checking Airbnb rental agreements and statements, including AMA and income.
• Payment of road taxes

All of this, if left uncorrected, creates problems and fines in the next tax year.

The end of the year is not just an accounting detail. It is a station that allows the taxpayer to check, correct and shield his tax picture. With a little attention, he can avoid unnecessary taxes, secure significant discounts and enter the new year with financial certainty and peace of mind.

In this context, where tax requirements are becoming increasingly complex, correct information and timely processing are crucial.
For those who want guidance or practical support in these processes — from document coverage and electronic payment verification to E9 corrections and lease declarations — services such as myKEP They constitute a reliable partner, undertaking all the required actions on behalf of the citizen.

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