They have three months taxpayers to file tax returns showing the income they received in the previous year.

OUR electronic platform it opened last Friday, March 31st, and the legal deadline for filing tax returns for 9 million taxpayers is June 30th.

The additional tax for those that arise must be paid in eight equal monthly installments, the first of which must be paid by the end of July and the last by February 28, 2024. If the taxpayer has the financial means, but also the desire to pay the entire tax at once, he will receive a 3% discount if he does it before July 31.

Taxpayers should be especially careful and, if necessary, seek help from accountants, because there are moments behind which unpleasant surprises and additional tax can be hidden.

Let’s look at some answers to key questions many taxpayers may have:

Those who have tax residence in Greece and are over 18 years of age are required to apply. It also doesn’t matter to the IRS whether that person is a dependent or a non-member and earns real or perceived income.

To do this, it had to be reported to AADE by February 28th. If this does not happen, the application will be transferred. Exceptions exist in cases where the marital cohabitation was terminated at the time of application or one of the two spouses is in a state of bankruptcy or is subject to judicial support. In the case of joint declarations, the liquidation is carried out separately for each and two documents on the calculation of tax are issued, one for each of the spouses. It should be noted that the above also applies to those who have entered into a cohabitation agreement and have the same tax treatment as married couples.

No. The legal heirs of the deceased must file a tax return on the income they earned in 2022 and before the date of their death by December 31, 2023 and only to the tax office of the deceased, as this cannot be done electronically. .

Yes. If there is income from another source, such as income from real estate, this is indicated on the declaration of the responsible parent.

Yes. The AMKA is binding on both the debtor and his or her spouse. Only those who do not require an AMKA are excluded. It is also mandatory to specify AMKA dependent members. The exception is taxpayers who, for reasons related to their sensitive personal data, do not wish to notify the AICA either for themselves or for their dependents, as well as employees of the Black Sea Trade and Development Bank.

For all dependents (unmarried children, ascendants, minor orphaned relatives, siblings with disabilities, etc., as well as for dependents over 18 years old, and for dependents under 18 years old, provided that they have been assigned a payer number VAT at the time of filing the declaration.

If the children are placed by their parents at the place of residence of the parents, then they are not burdened with the presumption of residence and the presumption lies with the parents.

For dependent members, the student residence that the children rent and which they study away from their place of permanent residence is declared by the parent to be secondary, so that he is burdened with a presumption.

All. Excluded are only taxpayers who have reached the age of 70, as well as those who permanently live in villages with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants. If these are tourist areas, then they are exempt from covering 30% of their income with electronic receipts.

Yes. For persons who have reached the age of 65, a reduction in the subsistence minimum by 30% is provided.

Yes. The minimum tax rate is halved.

Yes. Employees in this category are entitled to a tax deduction from €777 for a single person without dependent children up to €1,120 for a married parent with 3 dependent children.

They will pay an advance tax reduced by 50%.

Insurance premiums paid in 2022 by employees in a compulsory insurance organization to buy out the insurance period (for example, military service) reduce taxable income from employment.

From this year, no penalties are provided, provided that the final tax does not exceed 100 euros.

For retroactive amounts of wages, pensions, benefits and other retroactive amounts for the tax year 2015 and subsequent, they are submitted electronically.

Those who did not collect rent in 2022 must have issued a payment order or order to return the use of rent or a court decision to exclude or award rent, or a claim to exclude or award rent was filed (filed and notified) against the tenant .

They are filed electronically through the myAADE digital portal and within 30 days of filing the return, taxpayers must provide DOY with the necessary supporting documents supporting their claim and the reason for the reservation in order to clear returns and issue administrative tax determinations of DOY within 90 days of filing. statements. In case of failure to submit the required supporting documents within the above 30-day period, the declarations are cleared without regard to the reservation.

The solidarity levy ceased to apply to everyone as of January 1, 2023. However, in tax year 2022, the special solidarity levy exemption only applies to private sector income, but generally applies to public sector employment income and pensions.

In the event that a Greek tax resident moved abroad during 2022, the return must be filed on time during the tax year and no later than 12/31/2023.

Source: APE/MEB