It is put into operation from 30/12 the new digital application for accepting acts that have been issued in the context of tax audits, thus speeding up audit procedures, according to a relevant announcement by the Ministry of National Economy and Finance and the AADE.

In particular, according to the decision of the Deputy Minister of National Economy and Finance, Christos Dimas (A.1192/2024), following the recommendation of the Governor of AADE, Giorgos Pitsilis, a special application is put into operation on the digital portal myAADE of the Independent Public Revenue Authority, through which the taxpayers declare that they accept the main debt arising in the context of a tax audit.

For this debt, they are entitled to a reduction of the relevant fine, depending on the stage where the acceptance of the principal debt occurs, by percentage:

  • 50% for declarations of acceptance within fifteen (15) days from the submission of an overdue initial or amending tax return and before the tenth (10th) day has passed from the notification of the temporary corrective assessment of the tax,
  • 40% for declarations of acceptance after notification of the final act of corrective determination of tax, fee or levy and within the deadline for filing an appeal before the Dispute Resolution Directorate (DDR), regardless of whether an appeal has been submitted or not,
  • 30% for declarations of acceptance after the notification of the TEN decision or the implicit rejection of the timely appeal and while the deadline for filing an appeal before the administrative court of first instance lasts (on the condition that it is not filed),
  • 25% for declarations of acceptance after the exercise of a timely judicial appeal and until the day before the date originally set for the introduction of the case for discussion before the competent administrative court.

The taxpayer must then pay within three (3) working days, the corresponding amount to twenty-five percent (25%) of the principal tax, fee or levy, plus any late payment interest.

Once the above amount is paid, the balance of the debt is paid either in one lump sum or in up to twelve (12) equal doses. Specifically for:

  • lump sum paymentthe balance of the debt, (minus the fine to be written off) is paid within thirty (30) days from the submission of the declaration of acceptance,
  • payment in installmentsthe first installment is paid by the last working day of the month following the month in which the declaration of acceptance was submitted. Subsequent installments are paid by the last working day of the months following the month in which the first installment was paid.

It is noted that:

  • declarations of acceptance submitted from 1/10/2024 (the entry into force of the provision) until the entry into force of the decision of the Deputy Minister of National Economy and Finance, are covered by the provisions of said decision,
  • for overdue tax returns submitted in the above period, the deadline of fifteen (15) days for the submission of the declaration of acceptance starts from the entry into force of the Decision.

Finally, it is noted that the application will be available on the digital platform myAADE on the route Tax Services > Declaration of Acceptance of Audit Acts, article 75 of Law 5104/24.