The debate in the Parliament of the motion of no confidence, which postponed the filing and passing of the tax bill, brought a slight twist to the planning of the Ministry of National Economy and Finance and the AADE.

So according to the new data, the next weekend, April 6 and 7, the new ENFIA clearing papers will be posted which will concern approximately 7 million, while subsequently and after the first 10 days of April, the electronic platform will be opened for the submission of tax returns for the incomes obtained in 2023.

The initial planning provided that the ENFIA declarations would have been posted during the current weekend and then the opening of the platform for tax declarations would follow.

Especially for ENFIA, the change in the timetable has to do with the fact that for the posting of this year’s settlement statements as well as for their issuance, the passing of the amendment that has been submitted to the Parliament, which provides exemption from the real estate tax for 2024 as well earthquake victims of Crete.

The provision in question would have been passed normally within the last week if the motion of no confidence had not intervened. In any case, the deadline for paying the first of the 11 monthly installments of the tax does not change and should be made by April 30, 2024.

Along with another extension of the amendment in question, a tax deduction of 3% is provided for natural persons who will pay the income tax once. The said extension provides that “when the personal income tax for tax year 2023 is paid in one lump sum until the final date of payment of the first installment, a discount of three percent (3%) is provided to the total amount of the tax and the debts confirmed by it”.

Specifically, the amendment provides for the following:

  1. His payment personal income taxtax year 2023, is carried out in eight (8) equal monthly installments, of which the first is paid until July 31, 2024 and each of the following until the last working day of the following seven months. If the deadline for submission of the declaration is extended to a date later than the deadline for payment of the first installment, the two (2) first installments are paid until the deadline for the second installment.
  2. The payment of the income tax of natural persons, tax year 2023, participating in legal persons and legal entities that keep aplographic books, is made in six (6) equal monthly installments, of which the first is paid until September 30, 2024 and each of the following until the last working day of the following five (5) months.
  3. When the personal income tax for tax year 2023 is paid in one lump sum up to the final date of payment of the first installment, a 3% discount is provided to the total amount of the tax and the debts confirmed with it. The deduction does not apply to natural persons who have been subject to the alternative taxation of article 5B.
  4. The payment of the Income Tax of legal persons and legal entities for the incomes of the Tax year 2023, with the exception of legal persons and legal entities, which have been dissolved or have been placed in liquidation, is carried out in eight (8) equal monthly installments, from of which the first is paid by the last working day of the following month from the deadline for submission of the statement, and the remaining seven by the last working day of the following seven (7) months. If the deadline for submission of the declaration is extended to a date later than the deadline for payment of the first installment, the two (2) first installments are paid until the deadline for payment of the second installment.

Finally, with the same amendment, the exemption from the business tax for farmers and fishermen is made permanent. In particular, regular status farmers, for whom the first five (5) years have passed since the date of bookkeeping and inclusion in the regular VAT regime, as well as coastal fishermen, who exploit either individually or in the form of co-ownership or civil partnership, fishing vessels up to twelve (12) meters, between verticals.