Special Activity code number (ACN) for apartment buildings and building managers creates AADEby decision of his commander, Giorgos Pitsilisin order to prevent the identified side effects caused by the current regime, due to the relationship of the TIN of the apartment building with the TIN and CAD of the manager of the apartment building.

In particular, there were cases when administrators appeared as being engaged in professional activities and having arrears in insurance premiums in connection with their duties as an administrator of an apartment building.

As stated in the AADE announcement, the solution “automatically converts incorrect CAD entries to correct ones and informs owners with possibly incorrect CAD entries that are not detected by the system to make corrections through the My Requests digital platform.”

In particular, the judgment of Mr Picilis provides as follows:

a) A special CAD 68.32.11.04 has been created for managers of apartment buildings and apartment buildings.

b) VAT numbers of apartment buildings or buildings detected by AADE systems with incorrect VAT classification are automatically updated with the new CA 68.32.11.04.

c) Retroactive correction without penalties until 10/31/2022 is provided for possibly incorrect registrations in the TIN assigned to apartment buildings and relating to the declared CAD, which is either not assigned in accordance with POL 1157/2008, or is not agreed with the building management. The holders of these KADs will be notified by mail of the need to make corrections by submitting a respective application through the Digital Revenue Authority’s “My Requests” Digital Receive and Manage Requests application.

d) Issues arising in the process of interaction of the AADE information system with the relevant systems of government bodies have been resolved.