AADE PLATFORM: RE-OPENS UNTIL 23/9 FOR COVID DECLARATION! UNTIL 9/30 THE RENTALS!

a) initial statements for those who missed the initial submission deadline for the months March to June 2020 and

b) amending statements for the months March to August 2020.

The above deadline (23.9) also applies to the possible submission of the initial or amending Real Estate Lease Information Statements, which must be submitted before the submission of the Covid Statements. Acceptance by tenants of the original March to June 2020 Covid Statements, as well as the March to August 2020 amendment Covid Statements, can be made up to 1 October 2020.

Submission of rental forms to AADE until 30.9.2020.

Also in view of the new rental season of September 2020, dominated by student leases, we remind you that leases are drawn up in writing and signed, and then submitted exclusively electronic to the platform of the Independent Public Revenue Authority (AADE, www.aade .gr), as below:

1. Submission of Real Estate Lease Information Statement.The lessors of real estate are required to declare all the information of initial or modifying leases, by the end of the month following the beginning of the lease or the date on which its modification takes place, regardless of whether it is a written or oral agreement.
2. Those owners who have entered into real estate lease contracts before 2014and, applying what the tax legislation provided at the time, submitted the contract documents – handwritten and signed by themselves and their tenants – of these to the competent DOU for validation, since from then until today these contracts are still valid as originally agreed, they must submit electronically to the TACHISnet system, until September 30, 2020, declarations of lease information that will include all the basic elements of these old contracts, i.e. the names and VAT numbers of the contracting parties (lessor and lessee), the agreed monthly rent, the effective date of the contract and the expiry date, if any. If the leases are for an indefinite period, they are not required to declare any expiry date when completing the lease information declarations electronically. For these declarations they will not be charged with fines.
3. Given that when many of these old contracts were signed, the obligation of the owners to have issued Energy Performance Certificates (PEA) for their rented properties was not applicable, in order to to process the electronic completion and submission of lease information statements for these old contracts, owners are not required to issue such certificates retrospectively.Therefore, owners in these cases are not required to include and protocol number of energy efficiency certificates when filling in the details of the lease information declarations.
4. For the first time, moreover, with the new regime for electronic submission of lease information declarations which provides for a recent decision of the AADE administrator, upon POMIDA’s persistent request, it is possible to declare on TAXISnet property lease contracts of indefinite duration,  The online application does not oblige the owner who submits the lease information declaration to enter a date contract expiration if it doesn’t exist, but allows him to list the contract as “indefinite”, leaving the expiration time field blank! Thus, the lessor is not bound for the future, if he does not wish to do so, but the tenant has in his hands a valid lease for each use (e.g. residence permit, benefits, etc.), as long as the lease has not been terminated and expired.
5. Furthermore, with the new regime that is being established, for all real estate lease contracts that have expired up to and including June 12, 2020,the obligation of owners to submit, by 30-9-2020, rental information statements, in which they will state that their contracts have expired. And these statements are allowed to be filed without penalty. If these declarations are not submitted, then the leases will be deemed to be still valid.
6. Henceforth,in any case of commencement or termination of a contract for the lease of property, the owner (lessor) is obliged to declare this fact by submitting electronically to the TACHISnet system a declaration of commencement or termination of the lease by the end of the following month. If the lease is not terminated, then the lease agreement (the lease) is considered to be in effect.