THE DEADLINE FOR INITIAL STATEMENTS AND CORRECTIONS OF PROPERTY OWNERS COMPENSATION IS UNTIL AUGUST 27!

1. The deadline for declaring the termination of the lease agreement, as defined in paragraph 2 of article 9 of the decision of the Governor of A .A.D.E., is extended from its expiration until August 27, 2021. – [Fri. 2 of article 9: In the event that a lease agreement, for which it has been submitted electronically or has been filed with the D.O.Y. “Real Property Lease Information Statement”, terminated by June 12, 2020, the lessor is required to declare by August 27, 2021 the date of termination, otherwise the lease agreement is considered to be in effect.]
2. Until the above date, the deadline for submitting the “Covid Declaration” or the “Real Estate Lease Information Statement” is extended from its expiration, as provided for in paragraph 8 of article 11 of the POL.1162/2018 decision of the Governor of A.A.D.E. – [par. 8 of article 11: The lessors/sublessors who receive a notice from the Tax Administration to submit the “Covid Declaration” or the “Real Estate Lease Information Statement” in order to correct their errors or omissions, submit the said declarations gradually from 5th until August 27th, 2021.]
3. The deadlines for submitting the “Covid Declaration” and the “Property Lease Information Statement” are extended from their expiration until the above date, as provided for in par. 4 and 5 of article 12 of the decision of the Governor of A.A.D.E. – [par. 4 and 5 of article 12:

4.a. Especially for the months of January 2021 until April 2021, the real estate lessors/sublessors of par. 1 of article 11 hereof submit the “Covid Statement” and/or the “Property Lease Information Statement” from the 5th to the 27th August 2021 .
 b. For the months of March 2020 up to and including December 2020, landlords in real estate subleases, who have not submitted a “Covid Declaration”, will submit a “Covid Declaration”, from the 5th to the 27th of August 2021.
 c. For the months of March 2020 until December 2020, for the cases of subletting with several properties, an amending “Property Lease Information Statement” may be submitted, from August 5th to August 27th, 2021, so that the sublessors can match the properties that they sublet to the sublessor with the serial numbers of the properties they lease from the lessor as reflected in the “Property Lease Information Statement” submitted for the initial lease.

5. From the 5th to the 27th of August 2021, the following persons shall submit a “Property Lease Information Statement” and a “Covid Statement”:
   a) The Port Organizations that grant/subgrant the right to use premises within the Land Port Zone to third parties against consideration and
   b) The persons to whom compensation is paid due to the use of their properties, beyond the contractual term of the lease (non-contractual use).]

With information and analysis from www.taxheaven.gr