In the expansion of time validity of the certificates CANDLES for the deceased and legal entities that have suspended their operations, the Independent Public Revenue Authority proceeds with the A.1082 /2024 decision of the Governor of AADE, Giorgos Pitsilis.

In particular, henceforth the certificates in question retain their validity until they are recorded and attached to a notarial document, regardless of the validity date indicated on them. The above concerns the ENFIA certificates issued:

  • in a year later than the year of death or cessation of business
  • within the year of death or cessation of business, but after the first central issuance of the ENFIA administrative determination act.

The above also applies to the certificates which, at the time of publication of the decision, have already been issued, but have not yet been mentioned and attached to a notarial document.

With this regulation, on the one hand, the transactions of thousands of taxpayers are facilitated, who no longer need to issue new ENFIA certificates of deceased persons, for the drawing up of notarial acts of acceptance of inheritance, on the other hand, the administrative costs of operating the AADE services are reduced and the taxpayers’ cases are processed more quickly.