What changes for employees, pensioners and professionals for the income of 2023
The platform for the submission of tax returns is now open. Every natural person is obliged to submit a tax return if he or she is resident in Greece for tax purposes, has reached the age of 18, regardless of whether he or she is a dependent or not, and earns real or imputed income.
According to the AADE, the following new functionalities have been implemented in this year's returns:
1. Automatic submission of returns 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 returns themselves, since they will be pre-completed by the AADE with all the data available.
Taxpayers who, based on their details, have been selected for the above procedure, will receive a notification from the AADE to their e-mail, to the «My Messages» box of the myAADE digital portal and to myAADEapp.
As long as these taxpayers believe that the information is accurate and there are no other items that have not been pre-filled, they do not need to take any action to submit their return, as it will be finalized by the AADE, through an internal procedure, on Tuesday 2/7/2024, after the initial deadline for submission of returns. In any case, if they wish, they can submit their return earlier.
If the information is inaccurate or missing, these taxpayers are required to amend and/or complete the correct information and submit their return by the deadline for submission. In particular:
(a) until Monday 1/7/2024 they may submit an initial declaration
b) from Tuesday 2/7 to Friday 26/7/2024 they can submit an amended declaration, without penalty (replacing the original declaration).
For their convenience, a special digital file has been created in the application of income tax returns, which includes:
- the data taken into account by the Hellenic Statistical Authority and
- the tax result, whether debit, zero or credit, arising from them.
2. Additional pre-filled data
They now appear pre-filled, with the possibility of modification, on tax returns:
- the information on income from short-term rentals on form E2,
- the amounts of expenditure by electronic means of payment (including those deducted from income or double-counted to form the required amount of expenditure by electronic means of payment) in codes 049-050 of form E1.
Furthermore, the calculation of the annual minimum income from the exercise of a business activity has been incorporated in E1 (Articles 28A to 28D of the Tax Code).
3. New Digital Archives
Two additional digital files are offered for the convenience of taxpayers:
- A summary of the Tax Determination Act (tax assessment), which includes basic information on the taxpayer's income and the taxpayer's tax liability identification for tax repayment or tax refund information. In addition, as of 5/13/2024, the Tax Determination Act and its Summary will carry a QR Code to verify their authenticity.
- Summary of the E1, including only the completed codes of the declaration
In addition, the E3 has been redesigned for easier completion. As last year, the pre-filling, with the possibility of modification, of individual codes of the form, based on the data transmitted to the myDATA digital platform, is applied.
4. Taxpayer information
- Taxpayers who:
a) have been selected for the procedure of automatic submission of the declaration by the Hellenic Revenue Authority, and
(b) those who have submitted declarations before the deadline for submission,
will be informed on a weekly basis (from the second 15th week of May) via e-mail and in their myAADE and myAADEapp mailboxes about changes in the data that the AADE has received for them from third parties (e.g. employers, credit institutions), so that they can check whether their tax liability has changed and take the necessary actions.
- Taxpayers who declare dependants (in Table 8 of form E1) will be informed immediately, via the application, of the obligation of the dependent to submit his/her declaration beforehand.
5. Mandatory IBAN declaration for Greek residents
To facilitate tax refunds:
- The registration of IBAN in the myAADE digital portal becomes mandatory for all tax residents of Greece who have not yet registered an IBAN before submitting their tax return.
- Similarly, 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 return.
6. Speeding up 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 a tax lien 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 a tax lien and who have tax debts will be centrally offset on the first and third ten days of each month, starting on 12/5/2024. Any set-offs that cannot be carried out centrally will be processed in the shortest possible time by the competent Services, DHO / KEBIS.
- Income tax debts will be offset in priority with refund rights existing or accruing until 31/7/2024, so that in case of payment of income tax through the offset, the 3% deduction will be granted.
By decision of the Governor of the Hellenic Tax Authority, Giorgos Pitsilis, the deadline for submission of personal income tax returns is postponed to 26 July 2024.
