Mistakes they found in this year’s application LIGHT taxpayers have the option to correct to avoid additional taxes. Independent State Revenue AuthorityAADE) has opened an online application to file an initial or amending 2023 E9 declaration. Through the electronic platform, those who had errors or omissions in the data about their properties recorded in the declaration will be able to make corrections real estate E9, which is the basis for calculating ENFIA. Property owners can make a timely amendment E9 statement until June 30, 2023. After the corrections are made, the tax office will begin issuing a new calculation for the repayment of ENFIA in 10 installments.

The most common mistakes and how to fix them:

• Floor. If the floor number is not filled or the real estate floor is filled, the highest rate corresponding to the 6th floor is taken as the roof for tax calculation, and therefore the amount is increased.

• Surface. The most common mistake is declaring back rooms as primary, resulting in a normal tax per square meter rather than the 90% tax reduction of the primary tax. Another error is related to declaring the underground surfaces of the property as the main areas of use or the attic communicating with the internal staircase along with the main premises of the property. There are also cases when more square meters are indicated for the surfaces of the main or auxiliary rooms.

Often utility rooms are declared as main, resulting in a normal tax per square meter rather than the reduced 90%.

• Antiquity. Incorrect indication of the year of construction for the old building entails a surcharge. Under the current legislative regime, buildings built before 1930 are subject to a reduction factor of 0.8, which means that these properties are subject to a 20% ENFIA discount. Also, for buildings older than 100 years, an age factor of 0.6 is applied, i.e. 40% discount at ENFIA.

• Real rights Taxpayers who own small ownership or use of real estate will pay additional ENFIA if they did not declare small ownership or use but declared full ownership in E9 by writing code 1 instead of codes 2 or 3 in the appropriate columns of E9. This error can be detected and corrected by simply checking the code listed in column 15 or column 19 of Table 1 E9 if it is a building or lot within the scheme, or column 18 of Table 2 E9 if it is a piece of land. Earth. If the owner of the property discovers an error in one of the above columns, he must submit a corrective declaration E9 and re-declare the data on the property, correctly filling out the column of property rights.

• Co-ownership rates. If the fractional ownership percentage is not specified or the fractional ownership percentage is incorrect, AADE calculates that the fractional ownership percentage is 100%, i.e. all property belongs to the taxpayer, therefore the taxpayer charges the entire ENFIA of the property. For example, if a property is 50% owned by a taxpayer and they forgot to enter a co-ownership percentage or declared a percentage in excess of 50%, they would be charged for the specific property with a significantly higher ENFIA. than the one that actually belongs to him for his due property.

If an omission or error is discovered, he must file an E9 corrective declaration, in which the property must be re-declared with the correct filling in of the share of shared ownership in the appropriate column (in column 16 of table 1, if it is a building, in column 19 of table 1, if it is a land plot within the plan, or in column 20 of Table 2 if it is a land plot outside the plan of a city or town).

• Empty unfinished buildings. Taxpayers who own unoccupied, unfinished buildings that are not yet electrified or electrified by site current are eligible for a 60 percent building-specific ENFIA rebate.