AADE clarifications regarding the loss of debt arrangements

With the provisions of articles 88-91 of Law 5104/2024, amendments are made to the terms and conditions of loss of partial payment arrangements of debts certified to the Tax Administration.

Particularly:

In articles 88-91 of Law 5104/2024 concerning the reasons for the loss of provisions:

a) of subpar. A2 paragraph A of the first article of Law 4152/2013,

b) of article 43 of Law 4174/2013,

c) of article 51 of Law 4305/2014,

d) of articles 1-17 of Law 4321/2015,

e) of articles 98-109 of Law 4611/2019,

f) of article 293 of Law 4738/2020 and

g) of articles 4-13 of Law 5036/2023

the arrangement consequently waives the mandatory immediate payment of the balance of the debt if, among other things, the debtor:

i) for paragraphs a, b, d, e and f does not submit the prescribed income and value added tax declarations, throughout the period of settlement of his debts and until they are paid, within three (3) months at the latest from expiry of their submission deadline or, if the submission deadline has passed by April 19, 2024, within three (3) months from that date

ii) for para. a-z, does not pay off or settle his debts in a legal way, throughout the duration of the above arrangements, within three months from the end of the deadline for their payment.

For reasons of good management and protection of the reasonable trust of the managed, loss does not occur for those debtors who will pay/settle their other debts in a legal way, whose payment deadline has passed before 19.4.2024 (effective date of Law 5104 /2024), within three months from this date.

See the circular in the tax file of the node