Of Chrysostom Chufi

As the EFKA He makes his calculations for another round of retro payments – whose payments will be made from June to August – to thousands of retirees, is particularly important to mention that these pensioners must declare them to the tax office.

In fact, any additional retroactive amounts for any reason is obliged to declare them. In addition to retirees additional amounts each year, employees, NHS doctors, farmers due to compensation and taxpayers due to the execution of judicial decisions are received each year. Even the additional remuneration paid in 2024 are stated, provided that they are distinguished in the annual certificate of remuneration granted to the beneficiary or in any other way.

For those who received such amounts within the 2024 -who are informed by AADE with personalized messages -the relevant platform has already been opened and will remain open until December 31, a deadline for submitting the amending statements.

The amounts received must be declared – since 2015 electronically – in the years to be taxed to be taxed on the basis of the tax rates in that year. If a pensioner received, for example, € 4,000, of which € 2,300 relates to 2021 and € 1,700 in 2022, he will have to submit 2 separate amending statements. The € 2,300 will be added to the income of 2021 and € 1700 to 2022.

THE extra tax that will occur – by deducting any 20% tax withheld when paying the amounts – should be repaid by January 31, 2026. Especially pensioners can regulate the additional tax to up to 48 installments in the framework of expanding income from emergencies.

In case of non -submission, a fine of 100 € is imposed with interest on the tax on tax.

To submit the amending statement, the taxpayer enters his codes on the Taxis platform and follows the following route:
Statement of Income Taxes of Natural Persons No Income – Expenditure – Declaration of Taxes Obligatory à Amending Statement à Retirement E1 Statement.

Retrospective amounts are pre -filled and not the option of modification. If other fields of the declaration are required then this must be done with a separate amending statement.