Specifically by decision of the Governor of AADE, Giorgos Pitsilis, the deadline is extended until January 31, 2021:
- for the submission of the “Real Estate Lease Information Statements”, initial or amending, for leases that were in force until June 12, 2020. This extension also covers leases that were concluded before 01.01.2014, for the which there was no obligation to submit a “Declaration of Real Estate Lease Information”. the above deadline, the lease agreement is considered to be in force.
Also, with the same decision, the deadline for the submission of a Covid declaration” or the “Property Lease Information Statement”, for the months of March to August 2020, for lessors who receive a notice from the Tax Administration to correct errors or omissions.
The decision specifically states the following:
Article 1
The deadline for the submission of the “Real Estate Lease Information Statements”, initial or amending, is extended until January 31, 2021, due to an implicit extension of the duration of the leases or due to a change in the term of the lease agreement concerning in the amount of the lease, for leases that were in force until June 12, 2020 and for which a “Property Lease Information Statement” has not been submitted electronically. The above deadline for submission of the “Property Lease Information Statement” also covers leases that were concluded before 01.01.2014, for which there was no obligation to submit the “Real Property Lease Information Statement” and was in effect on June 12, 2020 .
In the event that a lease agreement, for which it has been submitted electronically or filed with the D.O.Y. “Real Estate Lease Information Statement”, has been terminated by June 12, 2020, the lessor is required to declare the date of termination by January 31, 2021, otherwise the lease agreement is considered to be in effect.
Article 2
The deadline of paragraph 8 of article 11 of the POL.1162/2018 decision of Governor of A.A.D.E., as amended and in effect extended until December 31, 2020.
