Content is being updated of the declaration of real estate data (E9)according to the decision of its Commander Independent Public Revenue AuthorityGeorge Pitsilis,.

In particular, a new code is provided for future or unfinished buildings under construction, which are transferred by a builder.

Through the new code, taxpayers can declare the actual status of these buildings on January 1 of each year and be subject to the corresponding, reduced, ENFIA, in relation to the completed buildings.

The new code applies to returns from 2023 onwards. Taxpayers, who have real rights to unfinished or future buildings on this date, can submit an amending statement E9 until 12.4.2023, so that the value of these buildings is correctly calculated for the 2023 ENFIA.

Also, for the convenience of taxpayers, who acquire full ownership of real estate due to the combination of small ownership with usufruct, for E9 declarations, submitted from the publication of the Decision and after, it is mandatory to fill in the tax identification number of the usufructuary for the listing of usufruct ownership.

For the upgrade of the E9 application according to the above, the application will remain closed on 24.3.2023 for the hours 00:00 until 12:00.