The Treasury staff today announced new instructions for filing tax returns. In summary, the main points are as follows:

• Tax returns will be submitted by both natural and legal persons from 15 March to 15 July.
• A discount is provided for a one-off tax payment until 31/07, with a 4% discount for returns submitted within the first month and a half, 3% for the second month and a half and 2% for the last month.
• Payment of the tax by individuals and legal entities has been established in 8 instalments, with the first instalment due on 31 July.
• All pre-completed returns will benefit from the 4% discount if the tax is paid in one lump sum by 31 July.
• Significant sanctions are imposed on the natural persons managing the entities.

In order to reduce delays in submission, penalties were set for the governors of the organizations, the service secretaries of the State and the general secretaries of the municipalities, as well as for payroll managers who delay to send necessary data to AADE for the timely submission of declarations.

In particular, the Hellenic Revenue Service has created an Electronic Register of the Annual Income File for the completion and submission of tax returns. Registration in this register is compulsory and applies to all public bodies and government departments that are required to send data to AADE. The data necessary for the completion and submission of returns must be transmitted from 16 January to the last working day of February each year.

In cases where the provision of data to ADSE is not carried out in time or is inaccurate, or if the necessary entry in the Register is not made, a fine of EUR 2,500 is imposed on the persons responsible. This applies to the heads of legal entities of the public sector, such as EFKA and EOPYY, the service secretaries of the public sector, the general secretaries of the municipalities and those responsible for the payroll. If the transmission of data is delayed, the fine is increased by EUR 50 for each day of delay. In addition, if the digital platform of the AADE is activated late, the fine is borne by the AADE Governor.

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