Until July 1st the deadline for submitting asset status declarations is extended (None Esche).

According to a decision of the Audit Coordinator, the deadline for the registration and finalization of the annual statements of liable persons is exceptionally extended until July 1, 2024, including spouses, estranged spouses or persons with whom a cohabitation agreement has been concluded.

The statements in question are drawn up and submitted by the competent body or the administrative bodies of the body to which they belong or by which they are supervised, while it is pointed out that the non-existence of debtors must be declared electronically by finalizing a zero status.

As stated in the decision, after July 1st, modifications and/or additions to the data will not be possiblea of the electronic statement, while any omission or incomplete entry of data will attract penalties.

The announcement

Bodies Obliged to Submit a Declaration of Assets (D.P.K.) & Declaration of Economic Interests (DOS) Law 5026/2023.

Subject: “Statements of persons liable to submit annual Asset Statements (D.P.K.) and Declarations of Economic Interests (D.O.S.) for the year 2024 (tax year 2023) – Electronic registration of persons liable to submit D.P.C.”

With decision No. 1505/27.05.2024 of the Audit Coordinator, based on the decision of the Audit Committee dated 11.05.2023, the deadline of article 17 par. 1 of Law 5026/2023 is exceptionally extended until July 1, 2024 (A’ 45) for the registration and finalization of the annual statements of liable persons, including spouses, estranged spouses or persons with whom a cohabitation agreement has been concluded. The statements in question are drawn up and submitted by the competent body or the administrative bodies of the body to which they belong or by which they are supervised.

It is pointed out that the non-existence of debtors must be declared electronically by finalizing a zero status.

After the above date, no modifications and/or additions will be possible to the data of the electronic statement subject to the submission of VAT. & D.O.S. 2024. Any omission or incomplete registration of the above information will attract the sanctions of Law 5026/2023 (Article 34).

For the purpose of par. 1 hereof, the competent authorized employees of each body enter the application of article 17 of Law 5026/2023 at the address www.pothen.gr after authentication with the credential codes of the General Secretariat of Information Systems and Digital Governance ( G.G.P.S.P.S.D.) of the Ministry of Digital Governance (TAXISnet personal codes), in accordance with article 21 par. 2 of Law 5026/2023.

Obligor entities that need to replace or deactivate certified users must immediately designate at least one employee and one of his deputies as responsible for communication and electronic registration of the status of obligees, sending via the e-mail address [email protected], duly signed single document accompanied by the standard spreadsheet found at the link “Debtor Registration File Template” and available on the website www.pothen.gr. Similar actions are also required from liable entities that have not yet been registered in the single online application.

In the situation of being obliged to submit an annual D.P.K. & D.O.S. 2024 (income and interests of the year 2023 & property on 31.12.2023) must be included only those who acquired, maintained or lost status from 01.01.2023 to 31.12.2023 or from 01.01.2021 to 31.12.2023 for the debtors of article 4 , paragraph a’ of article 6 and paragraph a’ of paragraph 1 of article 8, including their spouses, their estranged spouses or the persons with whom they have entered into a cohabitation agreement. It is clarified that the properties included in the parametric tables of the reporting application have changed and are those of chapter B’ of Law 5026/2023 (articles 3 to 16). Consequently, a careful check of the property codes is required based on the new file “Parametric Tables for Year 2024 Statements” which is available on the website www.pothen.gr.

Following the above, the liable entities are requested to immediately complete any internal procedures regarding:
1. the drawing up of the annual statement of debtors D.P.K. & D.O.S. 2024,
2. informing the obligees of their inclusion in it and
3. informing the obligees so that they can register/confirm through the “Notification of Spouse Information/SSO Obligor Pothen Esches” application on the website www.pothen.gr, the details of their spouses, their estranged spouses and the persons with whom have entered into a cohabitation agreement, in accordance with the following.

Obligors whose marital status has changed within the year 2023 in relation to the last finalized initial or annual D.P.K. year 2022, as well as those who acquired debtor status for the first time in 2023, are required to log in to the new application “Notification of Spouse Details/SSO Debtor Anywhere” at https://www.pothen.gr/syzygos, in order to notify the Number Tax Registry of their spouses, their estranged spouses or the persons with whom they have entered into a cohabitation agreement by selecting year “2024” and declaration type “annual”. Obligors who do not fall into the above cases are not required to take the aforementioned action and the information of the spouses/spouses will be drawn from the last finalized annual or initial D.P.K. 2022. To this end, the Obligors should immediately inform the obligors of their jurisdiction about the aforementioned procedure.

The electronic registration of the spouse’s details in the application “Notification of Spouse Details/MSS of the Obligor Anywhere”, will be done until 06/25/2024. Then the relevant employees of the agencies must perform the following actions until 1/7/2024:

1. They select the field “Print list of spouses/MSS” process from which a file is created that includes the spouses/MSS.
2. They integrate electronically – “load” this file, with the method of keeping it, without any change, in the already temporarily stored state.
3. They finalize the situation.

It is clarified that in the file “Print list of spouses/MSS”, since the data of the spouses/MSS were automatically extracted from the last finalized initial or annual D.P.K. year 2022, “1/1/1900” will be displayed as the date of assumption of status.

For the convenience of the relevant employees of the agencies, it is stated that they have the option of selecting the “Spouses Details Check” field, from which a statement is produced that includes all the debtors of the temporarily stored statement, as well as the source for extracting the details of spouses/M.S. .S. i.e. “Declaration of Spouse” or “Last year’s D.P.C.”. For those who do not have marital status data in this field, the indication “No Marital Data Information” will be displayed. or last year’s D.P.K.” and in this case the Obligors should inform these obligees.

It is recalled that in accordance with the provisions of paragraph 1 of article 17 of Law 5026/2023, after the finalization of the status of the liable persons, a relevant e-mail message will be sent to the e-mail address of the liable person registered with the tax authority, action which is responsible for informing the liable persons about their obligation to submit D.P.K. and by which the competent employee of the institution or body of the first paragraph is exempted from any relevant responsibility.

In addition to the above, it is pointed out that any seconded employees should be declared by the body to which they have been seconded, when the status that makes them liable to submit a D.P.K., is acquired in the latter (host body). For example, an employee who serves in a Ministry and is obliged to submit a D.P.K. due to his participation in the administration of an N.P.D.D., he will only be declared in the debtor status that will be drawn up and registered electronically by the N.P.D.D. and not in the situation of the Ministry (organizational position), since it has no other status.

For any additional clarifications and information, you can call during working days and hours the POHEN Debtor Service Center (KEY-POTHEN) at phone number 210-48.02.100 or through the section “Do you need help?” after logging in with your passwords to www.pothen.gr and selecting “Submit Asset Declaration.