By Chrysostomos Tsoufis

The pretense fee is abolished from 2025 as provided for in the tax bill that was recently passed in Parliament, but it is abolished ONLY for natural persons, self-employed and self-employed, something that has not been particularly emphasized.

There are many categories of taxpayers who will continue to pay the fee in the new year, as the head of AADE reminds in his circular, George Pitsilis.

The legal entities obliged to pay the fee are:

  • Legal persons and legal entities, of a profit-making nature, which have their headquarters in cities with a population of more than 200,000 inhabitants. The fee amounts to €1000 per year.
  • Legal persons and legal entities, of a profit-making nature, which have their headquarters in tourist places and in cities or villages with a population of up to 200,000 inhabitants. The fee here is €800 per year
  • Civil non-profit corporations (such as civil law societies) based in cities with a population of over 200,000. The fee amounts to €500 per year
  • Urban not-for-profit companies based in tourist locations and towns or villages with a population of up to 200,000. The fee amounts to €400 per year.

Each branch established by the legal entities of the first 2 cases is also subject to a fee of €600 per year
The branches of legal entities of the third and fourth cases are subject to a fee of €300 per year.

A branch is considered any professional establishment of the legal entity in the country, outside the headquarters of the company, in which production or trading activity is carried out.

Temporary exhibition spaces and temporary professional facilities, which operate for a period of up to thirty 30 days, professional facilities housed on different floors, contiguous or not, of the same building complex and tourist accommodation facilities within traditional buildings are not considered branches.

In addition to the obligation to pay the application fee, the following remain:

  • Agricultural cooperatives, school cooperatives, Social and Solidarity Economy bodies in the form of a Social Cooperative Enterprise
  • Legal persons and legal entities in liquidation, bankruptcy or inactivity
  • Legal persons and legal entities that carry out their activity in villages with a population of up to 500 inhabitants and in islands of up to 3,100 inhabitants, unless they are tourist sites.
  • Legal entities that increase by 3/12 (25%) at least their average number of full-time employees in 1 year compared to the previous one. Provided that their gross income during the tax year for which the exemption is granted does not exceed €2 million.

In cases of interruption of activity or inactivity during the tax year, the business fee is limited according to the months of operation of the business. Operation of more than 15 days is counted as a month

The Pretense Fee is paid based on the income tax rate and is not deducted from the gross income of legal entities.