The submission of income tax declarations for the year 2023 began yesterday, Thursday 25/4/2024, according to an announcement by a.
The deadline for their submission is Friday, July 26, 2024, according to the same AADE announcement.
To better serve taxpayers, the following new functionalities have been implemented in this year’s statements:
1. Automatic declaration submission for 1.3 million taxpayers
This year, for the first time, more than 1.3 million taxpayers, mainly employees and pensioners, will not have to submit their declaration themselves, since it will be pre-filled by the AADE with all the information it has.
Taxpayers who, based on their data, have been selected for the above procedure, will receive a notification from AADE in their e-mail, in the “My Messages” box of the myAADE digital portal and in myAADEapp.
As long as these taxpayers consider that the data is accurate and there are no other data that have not been pre-filled, they do not need to take any action to submit their declaration, as it will be finalized by the AADE, through an internal procedure, on Tuesday 2/7 /2024, after the expiry of the initial deadline for submission of declarations. In any case, if they wish, they can submit their declaration earlier.
If the information is not accurate or information is missing, these taxpayers are required to amend and/or complete the correct information and submit their declaration, by the end of the submission deadline. Particularly:
a) until Monday 1/7/2024 they can submit an initial declaration
b) from Tuesday 2/7 until Friday 26/7/2024 they can submit an amending declaration, without penalties (the original declaration is still valid).
For their convenience, a special digital file has been created in the application of income tax returns, which includes:
• the elements that AADE has taken into account and
• the tax result, debit, zero or credit, that arises based on them.
2. Additional pre-filled data
They now appear pre-filled, with the possibility of modification, on tax returns:
• the details of income from short-term leases in the E2 form,
• the amounts of expenses with electronic means of payment (including those deducted from income or counted twice to form the required amount of expenses with electronic means of payment) in codes 049-050 of form E1.
Furthermore, the calculation of the annual minimum income from the exercise of business activity has been incorporated into E1 (Articles 28A to 28D CPC).
3. New Digital Files
Two additional digital files are offered for the convenience of taxpayers:
• Summary of the Tax Determination Act (declaration), which includes the basic information on the taxpayer’s income and the identity of the debtor for the payment of the tax or information on the tax refund. In addition, from 13/5/2024, the Tax Determination Deed and its Summary will carry a QR Code, to verify their authenticity.
• Summary of E1, which includes only the completed codes of the statement
Additionally, the E3 has been redesigned for easier filling. As last year, the prefilling, with the possibility of modification, of individual codes of the form is applied, based on the data transmitted to the myDATA digital platform.
4. Taxpayer Updates
• Taxpayers who:
a) have been selected for the process of automatic submission of the declaration by AADE, as well as
b) those who have submitted statements before the submission deadline,
they will be informed on a weekly basis (from the second 15th of May) via e-mail and in their inbox on myAADE and myAADEapp about changes in the information that AADE has received about them from third parties (e.g. employers, credit institutions), in order to they can check if their tax liability changes and take the necessary actions.
• Taxpayers who declare dependent members (in Table 8 of the E1 form), will be informed directly, through the application, of the dependent member’s obligation to previously submit his declaration.
5. Mandatory declaration of IVAN for residents of Greece
To facilitate tax refunds:
• It is mandatory to register an IBAN on the myAADE digital portal for all tax residents of Greece who have not yet declared an IBAN, before submitting the tax return.
• Accordingly, IBAN registration becomes mandatory for foreign tax residents who have not declared an IBAN and for whom the right to a tax refund will arise from the declaration.
6. Acceleration of tax refunds and offsets
In addition, offsets and tax refunds, as well as payments of amounts, are further accelerated, as follows:
• Income tax refunds to taxpayers who do not have tax or insurance debts or an awareness obligation, will be sent to the Bank of Greece for immediate refund on a weekly basis.
• Income tax refunds to taxpayers who do not have insurance debts or awareness obligation and have tax debts, will be centrally offset on the first and third ten days of each month, starting from 12/5/2024. Those offsets that cannot be carried out centrally, will be processed as soon as possible by the competent Services, DOU / KEBEIS.
• Debts from income tax will be set off as a matter of priority with refund rights, which exist or will arise until 31/7/2024, so that in case of payment of income tax through the set-off, the 3% discount will be granted.
By decision of the Governor of AADE, Giorgos Pitsilis, the deadline for submitting the personal income tax return is postponed to July 26, 2024.
