Its platform was put into operation Independent Public Revenue Authority (AADE) To submit amending statements by the side of thousands of tax, with the retroactive amounts who received – delayed in 2024 – from salaries, pensions, subsidies and compensation following judicial decisions or late backgrounds.

As the ERTthe platform will remain open until December 31st and the tax resulting from the amended statement must be paid off by January 31, 2026, with the possibility of joining up to 48 doses for retirees, if a request is made to AADE.

Taxes should be aware that the amending declaration relates to earlier incomes, which were paid late in 2024.

That is, the tax is calculated by the scale and the rates that were in the year where the right of collection was created.

To start the process, the taxpayer enters TAXIS personnel, selects “Income Tax Statement Statement” and then goes to the field “Information – Expenditure – Expenditure – Information – Instrument of Taxes”. There, he selects the “amending statement” and then “Retroiled E1 statement”. The amounts of the retroactives are presented pre -paid to the relevant codes, without the possibility of modification or supplementation. If it changes in other fields of the statement, a separate modification must be made for that year.

Retrospective amounts of wages, pensions or allowances shall be declared on the basis of the time when the beneficiary has received the right to collect. For example, if one received in 2024 an amount relating to the year 2022, it will have to receive a year in 2023 and submit an amending declaration for the tax year 2022. In the Certificate of earnings or documented with DPAs, earlier certificates, data from the employer or even judicial decisions.

Amending statements submitted within the deadline are not burdened with a fine or interest. In addition, in cases where the delay in late sending data from the employer or entity, or when the resulting debt does not exceed EUR 100, no charge is imposed, even if the declaration is submitted. The amending statements submitted within the year of the relevant certificate are also considered timely, even if it is delayed.

Through the same application, taxes cannot submit initial and amending tax returns for tax years from 2019 onwards, submit E2 and E3 forms when required, regain clearances and see pre -election taxes for employees and retirees. At their disposal are pre -filled forms, aggregated Mydata and detailed image of all use incomes and bookings.

The deadline for the timely submission of the tax year of 2024 expires on July 15, with the exception of those involved in legal entities with simplified books, who can submit a statement by July 31.