In March, the platform for tax declarations opens – What citizens should know

A few days remain until the start of filing tax returns for the income earned by taxpayers in 2022. According to reports, few details remain and shortly before or shortly after March 25 – and in any case before the end of the month – the online platform in myAADE will open.

According to the legislation, the deadline for submitting the 2023 tax returns is 30 June 2023. The first installment of any additional tax that may arise must be paid by 31 July.

The payment of the income tax will be made in eight (8) equal monthly installments with the last one scheduled to be paid in February 2024. In the event that a taxpayer wants to pay the tax in one lump sum, then he will receive a discount on the total amount of 3 %.

The codes for the basic tax form almost in their entirety remain unchanged, so this year too the 8,500,000 taxpayers will not face particular problems when filling them out. Also, the same will happen with income taxation as the tax scales remain the same for income earned last year and to be declared this year.

The new element of this year’s tax declaration is that the E3 form will be pre-filled with the income and expenses declared by businesses and professionals in the myData e-books. The pre-populated codes will not be locked but open so that taxpayers can make corrections to the pre-populated amounts.

It is noted that the incomes based on salary and pension certificates as well as the taxes that are attributable and withheld are pre-filled and there is no possibility of correction.

What every taxpayer should know before completing the declarations:

* Joint declarations of spouses: In the event that a joint declaration of the spouses is made, a separate tax certificate is made and two separate tax determination documents are subsequently issued, one for each spouse. Credit amounts of one spouse are not offset against any debits of the other and in the event that both have credit amounts, they are returned to each beneficiary separately. The spouses’ tax resulting from their joint declaration is certified in the D.O.Y. of the debtor, even in cases where the spouses have different D.O.Y. due to one of the two (or both) carrying out a business activity or due to a different tax residence. Therefore, the tax determination acts issued with the submission of a joint declaration indicate to both spouses the D.O.Y. of the liable spouse.

* Spouses’ separate returns: Spouses file a separate return if they have, the deadline has passed as it was February 28th. Mandatory separate declarations are submitted in cases where the married cohabitation has been interrupted at the time of submission of the declaration or one of the two spouses is in a state of bankruptcy or has been subject to judicial support.

* Cohabitation agreement: Natural persons who have entered into a cohabitation agreement can submit a joint declaration for their incomes and have the same tax treatment as married people.

* Foreign residents: In the event that a tax resident of Greece moved his residence abroad within 2022, the declaration must be submitted on time throughout the tax year and no later than 31.12.2023.

* Deceased declarations: They are submitted for the income they obtained in the year 2022 until the date of their death by their legal heirs to the competent D.O.Y. deadline until 31.12.2023.

* Minor child: In the event that a minor unmarried child submits a separate tax return and at the same time acquires income of another category, such as for example income from real estate, these are indicated in the declaration of the liable parent.

* Declarations with reservations: They are submitted electronically through the myAADE digital portal, and within a period of 30 days from the date of submission of the declaration, taxpayers must provide the D.O.Y. the necessary supporting documents, which prove their claims and the reason for the reservation, in order to clear the declarations and to issue the acts of administrative determination of tax by the D.O.Y. period of 90 days from the submission of the statement. In the event that the required supporting documents are not submitted within the aforementioned 30-day period, the declarations are cleared, without taking into account the reservation.

* Amending statements. For retroactive amounts of salaries, pensions, allowances and other retroactive amounts for tax year 2015 and following, for the payment of which relevant information is sent to the tax administration by the payer, they are submitted through the myAADE digital portal.

* New taxpayers: Those who will submit a tax return for the first time will need to obtain access codes. Young people who turned 18 in 2022 and earned any amount of actual or deemed income file their own tax return. 18-year-olds also come of age for tax purposes and have their first contact with the Tax Office if:

– They do not live together in the same house as their parents but live in a residence in which they have at least a small percentage of full ownership or usufruct or in a residence that was granted to them for free by their parents or a friend.

– They own any other asset that is taken into account as a presumption of subsistence, such as a car.

– Acquired within 2022 any form of income, such as from wages, allowances, rents, agricultural or business activities, capital gains from stocks, bonds, mutual funds, etc.

– They established a business in their own name within 2022.

– They proceeded within 2022 to start a freelance profession.

– Are married at the time of filing the tax return.

Exemption from the last obligation to submit a declaration, only those 18 years old, who in the previous year did not have any income, nor assets that constitute evidence (residence, car, etc.), if they were accommodated in parents’ houses or are students and due to studies reside with rent in a city other than the one in which their parents live.