Decision 65057/2024, published in the Government Gazette, specifies the procedure for submitting the P.I.C. return in accordance with the Law. 5026/2023 and its amendments. It sets out instructions for the completion of the fields and parametric value tables, the operation of the relevant application, the date of commencement of productive operation, the necessary interoperability and other technical issues. It shall also specify the form and content of the declaration of economic interests.

According to the Decision:

1. The persons liable for the Declaration of Assets and Liabilities (DAS) and the Declaration of Economic Interests (DEI) in accordance with Law No. 5026/2023 shall submit the P.I.C. in accordance with Article 18 of the Law, as amended by Law No. 5026/2023. 5130/2024, and Annex I. At the same time, the D.O.S. shall be submitted in accordance with Article 23 of the same law and Annex III.
2. The instructions for filling in the fields of the I.O.C. and the tables of parametric values are set out in Annex II, which is an integral part of the Decision. This Annex contains detailed instructions, and the list of parametric values required for the correct submission of the IPPC.
3. The following electronic procedures are carried out in the integrated information system "Posten Esches", which is available at www.pothen.gr through the Single Digital Portal of the Public Administration:
   • The submission of copies of notarial documents by notaries. 
   • The registration and finalization of lists of liable persons by the competent bodies. 
   • The submission of the B.I.C. by the liable persons. 
   • The submission of the I.O.S. by the liable persons. 
   • Notification of the details of the spouses/partners of the liable persons and their minor children.
4. Σύμφωνα με το άρθρο 8 παρ. 2 του ν. 5026/2023, οι συμβολαιογράφοι υποχρεούνται να υποβάλλουν ηλεκτρονικά αντίγραφα κάθε συμβολαιογραφικού εγγράφου που συντάσσουν και αφορά τη μεταβίβαση ή ανάληψη περιουσιακών στοιχείων από ή προς δικαστικούς ή εισαγγελικούς λειτουργούς, τους συζύγους τους, τα πρόσωπα με τα οποία έχουν συνάψει σύμφωνο συμβίωσης, ή ανήλικα τέκνα τους. Αυτή η υποχρέωση ισχύει εφόσον οι λειτουργοί είναι εν ενεργεία ή έχουν παυθεί έως και 2 χρόνια. Τα συμβόλαια πρέπει να υποβάλλονται εντός δεκαπέντε 15 ημερών από την υπογραφή τους. Η υποβολή των εγγράφων γίνεται μέσω ηλεκτρονικής εφαρμογής, σύμφωνα με τις προδιαγραφές της Γ.Γ.Π.Σ.Ψ.Δ., μετά από διαπίστωση της ιδιότητας των συμβολαιογράφων μέσω διαλειτουργικότητας με το μητρώο της Α.Α.Δ.Ε. ή άλλο δημόσιο μητρώο συμβολαιογράφων.
5. According to Article 17 par. 1 of Law No. 5026/2023, prior to the submission of the IRS, the registration and finalization of the monthly and annual statements of liable persons, including their spouses, divorced spouses and minor children, is required. These statements must be registered within 15 days for those who acquired the status in the previous month and by 31 March of each year for annual IACs. Authorized employees of the entities enter the Article 17 application through authentication with their G.G.P.S.P.D. codes. The registration includes an electronic cross-check with the tax register data of the A.A.D.E. and the National Contact Register of the G.G.P.S.P.D. for the contact details of the liable persons. Basic identification data includes date of birth, home address, telephone numbers and relationship details. The details of the obligors and their spouses are finalized by the responsible officials, who also extract data from the online notification application. After finalization, an automatic e-mail is sent to the persons liable, informing them of the obligation to submit an IRS, the availability of the personal data and the sending of updated statements.
6. The debtor enters the application "Patient Behavior" (www.pothen.gr) through the EPSP, using the codes of the G.G.P.S.M.S.D. and derives contact details from the National Contact Register. 
7. The people liable to submit a P.P.C. and P.O.C. shall complete in addition to the P.P.C. and the required fields of the P.O.C. before finalizing the submitted return. 
8. The date of commencement of production operation of the electronic application of the integrated information system "Pay As You Go" is set as follows: 
   • For the annual Returns of Interest (ROI): i) 4 November 2024 for the ROI of the year 2023; ii) 18 November 2024 for the ROI of 2024 and the initial ROI of taxpayers who acquired status between 28/2/2023 and 30/9/2024. 
   • 23 October 2024 for the application of Article 4. 
9. This Decision shall enter into force on the date of its publication in the Official Gazette. As of the date of entry into force of this Decision, αρthe Joint Ministerial Decision No. 17991/2.5.2023, which specified the D.P.K. in accordance with Law No. 5026/2023. This previous decision included instructions for completing the fields and tables of parametric values, as well as details on the operation of the application and other technical aspects.