The online platform opened last Friday, March 31, and the deadline for submitting tax returns is June 30
Taxpayers have three months to submit their tax returns, which will include the income they received in the previous year, i.e. 2022.
The electronic platform opened last Friday, March 31, and according to the law, the deadline for submitting tax returns for the 9 million taxpayers is June 30.
The additional tax, for those arising, should be paid in eight equal monthly installments, with the first to be paid by the end of July and the last by February 28, 2024. In the event that a taxpayer has the financial capacity, but also the wish to pay the entire tax at once, then he will receive a 3% discount as long as he does so by July 31.
Taxpayers should be especially careful and, where necessary, seek the help of accountants, because there are points that may hide unpleasant surprises and additional tax.
Let’s look at some answers to key questions that many taxpayers may have:
1. Who is obliged to submit a tax return?
Those who have a tax residence in Greece and have reached the age of 18 are obliged to submit. It is also of no importance to the Tax Office, if this person is a dependent or not a member and obtains real or assumed income.
2. Can spouses file separate tax returns and how is the settlement done?
For this to happen, it should have been declared to AADE by February 28. If it has not happened then the statement will be shared. Exceptions exist in those cases where the married cohabitation has been interrupted at the time of submission of the declaration or one of the two spouses is in a state of bankruptcy or has been subject to judicial support. In the case of joint declarations, the liquidation is carried out separately for each one and two tax assessment documents are issued, one for each spouse. It should be noted that the above also applies to those who have entered into a cohabitation agreement and have the same tax treatment as married couples.
3. For those who have passed away, do the same deadlines for submitting the declarations apply?
No. The legal heirs of the deceased should submit the tax return for the income they earned in the year 2022 and up to the date of their death, by December 31, 2023 and only to the tax office of the deceased, since this cannot be done electronically.
4. In the event that the minor child submits a separate declaration, does another obligation arise due to income?
Yes. If there is income from another source, such as for example income from real estate, this is indicated on the declaration of the liable parent.
5. Should the declaration include the AMKA?
Yes. The AMKA is mandatory, both for the debtor and for his or her spouse. Only those who are not required to obtain an AMKA are excluded. It is also mandatory to list the AMKA of the dependent members. Excluded are taxpayers who, for reasons related to their sensitive personal data, do not wish to notify AMKA, neither for themselves, nor for their dependents, as well as the employees of the Black Sea Trade and Development Bank.
6. For which family members must there be an indication of the VAT number?
For all dependents (unmarried children, ascendants, minor orphaned relatives, siblings with disabilities, etc., as well as for dependents over 18 years of age, but also for dependents under 18, provided they have been assigned a VAT number during time of submission of the declaration.
7. If a child is hosted by the parents, on whom does the presumption lie?
In the event that the children are accommodated by their parents in the parents’ residence, then they are not burdened with the presumption of residence and the presumption is borne by the parents.
8. If the children study in a different city from the parents’ and rent a residence, how is this declared?
For dependent members, the student residence, which the children rent, and which they study far from the place of permanent residence, is declared as secondary by the parent, so that he is burdened by the presumption.
9. Who is obliged to build the tax free with e-receipts?
All. Only taxpayers who have reached the age of 70 are excluded, as well as those who live permanently in villages with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants. If they are tourist areas then they are exempted from covering 30% of their income with electronic receipts.
10. Are there exceptions or a different provision for presumptions?
Yes. A 30% reduction in living allowance is foreseen for those who have reached the age of 65.
11. Is there any special provision for young aspirants?
Yes. The minimum tax rate is halved.
12. Those who are paid with a Service Provision Certificate, are they treated differently?
Yes. Employees in this category are entitled to a tax deduction from 777 euros for a single person without dependent children up to 1,120 euros for a married parent with 3 dependent children.
13. What advance tax will those who have income from business activity for the first time pay?
They will pay advance tax reduced by 50%.
14. What applies to those who purchased insurance time?
Insurance contributions paid in 2022 by employees to compulsory insurance organizations to buy up insurance time (e.g. military service time) reduce taxable income from employment.
15. If someone submits his tax return late, what fine does he pay?
As of this year, no fine of any kind is foreseen, provided that the resulting tax does not exceed 100 euros.
16. How are amended statements of past years submitted?
For retroactive amounts of wages, pensions, allowances and other retroactive amounts for tax year 2015 and following, they are submitted electronically.
17. What about uncollected rents?
Those who did not collect rents in 2022 must have issued a payment order or an order to return the use of rent or a court decision to eject or award rents, or an action to eject or award rents has been brought (filed and notified) against the tenant.
18. How are declarations with reservation submitted and what obligations do taxpayers have?
They are submitted electronically through the digital portal myAADE, and within a period of 30 days from the date of submission of the declaration, taxpayers must provide the D.O.Y. the necessary supporting documents, which prove their claims and the reason for the reservation, in order to clear the declarations and to issue the acts of administrative determination of tax by the D.O.Y. period of 90 days from the submission of the statement. In the event that the required supporting documents are not submitted within the aforementioned 30-day period, the declarations are cleared, without taking into account the reservation.
19. What about the solidarity levy for civil servants and pensioners?
The solidarity levy ceased to apply to everyone from 1 January 2023. For tax year 2022, however, the exemption from the special solidarity levy only applies to private sector income, but normally applies to income from employment in the public sector and the pensions.
20. What is provided for those who moved their tax headquarters abroad?
In the event that a tax resident of Greece moved his residence abroad within 2022, the declaration is submitted on time throughout the tax year and no later than 31.12.2023.
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