Via «myAADE», tax data changes and business interruption

New services are now available for professionals and businesses through the new digital portal «myAADE» and will not be required to visit their home Tax Office.

With a few clicks from their computers, they will be able to proceed without hassle to submit the required documents, so that they can change their tax profile data such as activities or book category, but also discontinue their operations.

Specifically, through the new online service, natural and legal persons have the possibility to change the following data:

• the postal address of the place of business of the undertaking
• the activities
• the VAT scheme, intra-Community transactions and excise duty
• the category of books kept in accordance with the IAS
• registration with the Chamber
• domestic and foreign installations
• the option of taxing intra-Community distance sales of goods and telecommunications, broadcasting and electronic services to other Member States in the Member State of destination.

Also, the termination of the business will be done electronically.

As set out in the Decision:

- The supporting documents required for the issuance of a Tax Identification Number (TIN) / Change of Data and Start / Change and Termination of Business Activity are sent with the submission of the declaration application, through the Digital Application Management Application, «My Applications», to the competent Tax Office of the company's headquarters. Failure to send all the required supporting documents is grounds for rejecting the application.

- The procedure concerns the submission of timely applications for declarations of change or cessation of operations, i.e. within the 30-day deadline from the change or cessation of operations.

- The procedure is provided as an alternative to the transaction with physical presence at the Tax Office. In case the taxpayer chooses the procedure of using the electronic services and not the transaction with physical presence at the Tax Office, then he/she sends the supporting documents only through the Application for Digital Reception and Management of Applications, «My Applications», and his/her physical presence at the Tax Office is not required at any stage of the procedure.

- Taxpayers have the possibility to change one or more elements of the business with the same application form, provided that the changes occur on the same date. If the date of change for each item is different, a separate return must be submitted for each change.

- Change in business data constitutes:

α) The change of the seat of the activity, for which the data of the lease or free concession or the data of the property are completed from the E9. The data of the lease and the E9 are checked by the Tax Office and are not submitted as supporting documents, while in the case of an affidavit due to a free concession, it is sent via the Digital Application Reception and Management Application, «My Applications», to the competent Tax Office.

b) The change of book category according to the IAS.

c) The inclusion in the Value Added Tax or the transfer to a VAT regime (indicatively exempted small business regime, etc.), the carrying out of intra-Community transactions and the inclusion in the excise duty.

d) The declaration or change of the commercial title of the company and the data of the Chamber of Commerce.

ε) The commencement or change or cessation of activity. In the case of adding a new activity, a certificate of registration or exemption from the EFKA as well as a pre-approval of establishment or a copy of the certificate of filing of the application and a solemn declaration for the activities falling under the codes mentioned in the provisions of POL.1104/2017 and E.2133/2019.

f) The commencement or change or termination of a foreign establishment.

(g) The commencement or cessation of the option of taxation of intra-Community distance sales of goods and supplies of telecommunications, broadcasting and electronic services to other Member States in the Member State of destination.

η) The commencement or change or termination of a domestic installation

Work stoppage

Natural persons, legal persons and legal entities, if they do not hold any fixed assets or marketable assets, may apply for a winding-up declaration. Immediately after submitting the application, they send attached, through the Digital Application Management Application, «My Applications», the supporting documents as defined in accordance with the provisions of POL.1006/2013. In case of possession of a business car by taxpaying individuals, a declaration of immobility and evidence of self-delivery must be submitted.

Upon successful completion of the declaration application process, the information becomes available for processing in the TAXIS Registry Subsystem by the competent tax office of the company's headquarters. In case the change in the address of the head office also constitutes a change in the competent tax office, the transfer procedure to the new tax office is automatically carried out upon acceptance of the declaration application

After the successful completion of the verification of the application-declaration and the accompanying documents, the tax office employee accepts the application and the process is completed with the updating of the Tax Register and the creation of the relevant certificate. The aforementioned certificate is digitally signed and posted, via the e-communications application, in the digital mailbox of the taxpayer's account.