By Vangelis Dourakis

The role of “detective” should be assumed by traders in the submission of their tax return, following a relevant Directive of the Tax Office: on the basis of a decision by the AADE Governor. George Pitsilisare required to list in a special E3 table, sales of goods they made in 2024 in some categories of their customers, demonstrating “due diligence”. In other words, they are invited to record all the transactions that seem to them … ‘Suspicious’.

Through this process, sellers are not controlled – as is customary, but buyers, as those who have purchased more than 10,000 euros are targeted by a particular list of professionals. Those who do not declare these transactions can even be “tangled”, as the law may be considered “associates” if it is caught in the “tweezers” of the tax customer tax office.

What codes do professionals complete

In Form E3, then there is the Table I ‘the completion of which is mandatory by a category of traders. In the codes contained in this table, they are required to detail the types, number and amounts of values ​​of value equal to or greater than 10,000 euros they have made with their customers, who practice the professions of the real estate and trader or auctioning goods of large goods. value. Specifically in Table I under the title “APPLICATION INFORMATION L.4557/2018 ABOUT CRIMINAL ACTIVITIES AND FINANCIAL ACTIVITIES” of value of value equal to or greater than more than 10,000 euros they had with their clients.

According to the instructions of AADE, Table I is supplemented in any case by lawmakers of Law 4557/2018, who are supervised by AADE and in particular by external accountants – taxpayers, legal entities for providing accounting – tax services and by any other person who undertakes to provide, either directly or through other connected persons, material assistance, subscription or tips on tax Issues, as its main business or professional activity, from real estate brokers and by merchants and auctioneers of great value.

The fields of the column “Activity” They are supplemented by all debtors based on the categorization of the emerging price list. Clicking on the column emerges the activities that are obliged and the taxpayer chooses the one to which he belongs. However, the fields of the column ‘Type of transaction’ They are supplemented only by real estate brokers based on the categorization of the emerging price list.

Also the fields of columns ‘A number of transactions each> 10.000,00 €’; ‘Total of Transactions’ and ‘Total value of transactions in cash’ They are supplemented only by real estate brokers and traders and auctionors of high value goods.

In particular in the column ‘A number of transactions each> 10.000,00 €’ Complete the number of transactions each exceeding 10,000 euros and in the column ‘Total of Transactions’ complete the total value of these transactions. In the column ‘Total value of transactions in cash’ The total value of the transactions of the previous column made in cash is completed.

Who are obliged to record ‘suspicious’ transactions

Late Fill in Table I of Form E3 is:

  • Real Estate brokers, for each transaction of value equal to or greater than 10,000 euros relating to the purchase or sale of a property or payment of a monthly rental rent. Brokers must also clarify if each stated transaction of more than 10,000 euros concerns the purchase, sale or payment of a monthly rent, stating the type of transaction in a separate column.
  • The merchants and auctioneers of high value goods, for each transaction worth at least 10,000 euros in 2018, regardless of whether this transaction was carried out in a single act or with more, among which there seems to be a relationship.

“Merchants of great value” are especially understood:

  • Companying, processing, processing and marketing businesses, valuable and semiprecious stones, production, processing and marketing of valuable metals and derivatives, pearl and coral businesses, and jewelry and watches, and watches,
  • The businesses of marketing of old objects (antiques), antiquities, medals, old stamps and coins and other collectibles of value, as well as businesses or professionals of production or manufacture and marketing of works and art objects in general, as well as musical instruments,
  • Persons trading or acting as intermediaries in the trade of artworks, including commerce in art halls and auction houses,
  • Battling and Carpet Production and Marketing Businesses, Furry Items, Leather items and clothing in general,
  • Private cars, helicopters, aircraft and yachts in general.