Overhaul of incentives for card payments: New proposals for e-receipts

The Ministry of National Economy and Finance is considering changes to the incentives for electronic payments, as the current system has not yielded the expected results in combating tax evasion.

The current system, implemented since 2022 and expiring in 2025, provides a tax deduction for electronic payments in 20 professional categories at high risk of tax evasion, such as plumbers, electricians, and lawyers. The deduction is 30% of taxable income, with a maximum deduction of €5,000 per year.

However, many taxpayers do not collect enough expenses or consider the discount small and delayed. According to tax return data for 2024, 3.8 million taxpayers used the measure, declaring €1.073 billion in expenses.

Various scenarios are being considered, such as doubling the maximum tax deduction to €4,400, adding new professions (masseurs, chiropractors, carpenters) and extending the measure beyond 2025. Alternatively, a new tax tool is proposed that would link e-payments to the tax scale.

Currently, the maximum tax deduction of €2,200 requires an income of over €40,000 and card payments of at least €16,667 in specific professions. Discounts are lower for lower incomes, with a maximum of €450 for income up to €10,000.

The Ministry of National Economy and Finance is expected to present the new plan in the coming months, before the current regulation expires.