In the simplified regime, there’s an automatic assumption: the state presumes that 25% of what you invoiced are expenses. So it only taxes 75% of your income — the so-called 0.75 coefficient.
It sounds simple. But there’s a detail that can make a real difference to your income tax: if your actual expenses exceed 25% of your invoicing, you can deduct the real amount.
And FIZ helps you understand when that’s the case — and log everything correctly.
How the 0.75 coefficient works
Imagine you invoiced €20,000 in a year.
With the automatic coefficient:
- Taxable base = €20,000 × 0.75 = €15,000
- The state assumes €5,000 in expenses without you needing to prove anything
It’s convenient. But if your actual expenses exceed €5,000, you’re paying tax on income that never really existed.
When logging real expenses pays off
If your eligible expenses exceed 25% of your invoicing, you may be able to opt for organised accounting — or, under certain conditions, deduct them directly under the simplified regime.
Example:
You invoiced €20,000. You have real expenses of €7,000 (computer, software, workspace, professional travel).
- With 0.75 coefficient: taxable base = €15,000
- With real expenses (€7,000): taxable base = €13,000
- Difference: €2,000 less subject to tax
At an income tax rate around 28%, that represents roughly €560 saved.
What counts as an expense
Not everything qualifies. Expenses must be genuinely related to your professional activity:
- Computer equipment — laptop, monitor, keyboard, mouse
- Software and subscriptions — work tools, cloud storage, licences
- Communications — mobile phone and internet (partially, for mixed use)
- Workspace — rent (if you work in a dedicated space) or home office (with conditions)
- Professional travel — transport to client meetings
- Training — courses and books related to your work
What does not count: dinner with friends called a “business meeting”, a holiday with the ticket filed as a “work trip”, or personal expenses with no connection to your activity.
How FIZ helps you
FIZ has an expense logging module built directly into the app.
What you do:
- Take a photo of the receipt or invoice
- Categorise the expense (equipment, software, travel, etc.)
- FIZ logs it with the date, amount, and category
What FIZ does:
- Aggregates all expenses for the year
- Compares them against 25% of your invoicing
- Alerts you when your real expenses exceed the automatic coefficient
- Shows the estimated impact on your income tax
At the end of the year, when it’s time to file your tax return, everything is organised. No searching through drawers or emails for receipts.
An important note
Opting to deduct real expenses may involve moving to organised accounting, depending on your situation. FIZ shows you the numbers — but for the final decision, especially if it’s your first time, it’s worth confirming with a certified accountant.
What FIZ guarantees: all the numbers are there, organised, ready to review.
✅ In summary
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In the simplified regime, the state automatically deducts 25% of invoicing as expenses. If your real expenses are higher, you can deduct more — and pay less income tax.
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Eligible expenses include equipment, software, communications, training, and professional travel. Everything must be documented with a receipt or invoice.
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With FIZ you log expenses in seconds, the system compares them against the automatic coefficient and alerts you when opting for real expenses makes sense. Your numbers, always organised.
