Certificates of payment of wages and pensions and all kinds of benefits from Public all business invoices and liquidators were supposed to send by the end of February wages and pension payments. To avoid errors, employers must correctly record what amounts of remuneration are taxable, what are not taxable, what deductions have been made, and how much income tax has been withheld and transferred by beneficiaries to be credited or refunded to them after final submission and the calculation is made from the income tax return of the taxpayer. The regulation of the Governor of AADE G. Pitsili (A.1006/2023) mentions 3 cases that accountants should pay attention to and which relate to amounts exempt from tax and subject to separate declaration in income tax. Especially:

(a) Monthly lifetime fee to the Greek hoplites for their participation in the events in Cyprus in 1964, 1967 and 1974, which from 2020 is considered tax-free.

(b) Scholarships and university awards that are not income.

(c) An emergency financial assistance of €600 granted in December 2022 to the military personnel of the Ministry of Citizens’ Protection and Coast Guard – Hellenic Coast Guard, which is tax-free and exempt from the special solidarity tax.

They also do not count and will not be taxed:

• Travel expenses of employees (eg gasoline for own motorcycle).

• Housing allowance.

Accounts must show amounts that are taxable and non-taxable and what deductions have been made.

• Financial assistance in connection with the crisis.

The following benefits of OPECA:

• Benefits and services of the Rural Household Account.

• Social benefits, income support and social services to support special and vulnerable groups.

• Benefit to a foreign refugee.

• Emergency one-time financial assistance to victims of natural disasters.

• Birth allowance (Article 1 of Law 4659/2020), which is exempt from all taxes and fees (including the special solidarity fee pursuant to Article 43A of Law 4172/2013) and is not included in total, actual or estimated family income.

It is noted that OPEKA social benefits for uninsured seniors, minimum guaranteed income, social solidarity allowance and foreign refugee allowance, although they do not fall under any income category, are sent and pre-filled in the tax return. The same applies to “accuracy checks” provided in the form of emergency increases in benefits and pensions (e.g. €250 social benefits for the disabled, uninsured seniors and recipients of the minimum guaranteed income, etc.). Also exempt from tax are the following OPEKA benefits for people with disabilities: mobility allowance for paraplegics, paraplegics, etc., food allowance for kidney patients and transplant recipients, financial support for people with severe disabilities, mental retardation, etc., financial support for the uninsured with disabilities and the state insured, support for people with Mediterranean – sickle cell anemia, etc., support for deaf and hard of hearing, visually impaired people, people with cerebral palsy or recovered lepers and their families.