This decision is as follows:
No. A.1018, Official Gazette B’ 1070/24.02.2023
Amendment of the under data POL. 1162/2018 of the decision of the Governor of the Independent Public Revenue Authority “Submission of Real Estate Leasing Information using an electronic method of communication via the Internet” (B’ 3579).
THE ADMINISTRATOR
INDEPENDENT REVENUE AUTHORITY
Whereas:
- The provisions:
a) of para. 4 of article 15 of Law 4987/2022 (A’ 206) on the provision of information by third parties,
b) of Chapter A’ “Recommendation of the Independent Public Revenue Authority” of Part One of n. 4389/2016 (A’ 94) and in particular paragraph 1 of article 7, article 14 and article 41 thereof,
- No. 1/20.01.2016 act of the Council of Ministers “Selection and appointment of the General Secretary of the General Secretariat of Public Revenue of the Ministry of Finance” (Y.O.D.D. 18), in conjunction with the provisions of the first paragraph of para. 10 of article 41 of Law 4389/2016 and under no. 39/3/30.11.2017 decision of the Management Board of A.A.D.E. “Renewal of the term of office of the Governor of A.A.D.E.” (Y.O.D.D. 689) and the decision under items 5294 EX 2020/17.1.2020 of the Minister of Finance “Renewal of the term of office of the Governor of the Independent Public Revenue Authority” (Y.O.D.D. 27).
- The decision of the Governor under POL.1162/2018 of the AADE “Submission of Real Estate Lease Information using an electronic method of communication via the Internet” (Β’ 3579), as valid after its amendment with the following information A.1139/2020 (B’ 2269), A.1243/2020 (B’ 4914), A .1253/2020 (B’ 5180), A. 1050/2021 (B’ 956), A.1158/2021 (B’ 2974), A.1170/2021 (B’ 3548), A.1255/2021 (Β’ 6053), A.1091/2022 (B’ 3604) and A.1112/2022 (B’ 4352) decisions of the Governor of AADE.
- The need to facilitate the obligees to declare the termination of the agreement lease.
- The fact that, from the provisions of this decision, no expenditure is incurred against the Budget of the Independent Public Revenue Authority (AADE), we decide:
Article 1
Paragraph 2 of Article 9 of POL. 1162/2018 of the decision of the Governor of AADE (B’ 3579) is replaced as follows:
“2. In the event that a lease agreement, for which it has been submitted electronically or has been filed with the D.O.Y. “Property Lease Information Statement”, has been terminated by December 31, 2022, the lessor is required to declare by March 31, 2023 the date of termination, otherwise the lease agreement is considered to be in effect.”
Article 2
This decision to be published in the Government Gazette.
Athens, February 20, 2023
The Governor
GEORGIOS PITSILIS
See the decision POL. 1162/2018codified as applicable.
Transfer of deadlines transmission of tax data to MyData
In order to facilitate businesses, regarding the transmission of their data to the myDATA digital platform, by joint decision of the Deputy Minister of Finance, Mr. Apostolos Vesyropoulos, and of the Governor of AADE, Mr. Giorgos Pitsilis, the following closing dates are postponed as follows:
For 2021
– Omission – Deviation of data transmission: Until 2.5.2023
For 2022
– Pricing revenue, self-pricing costs and title deeds: Up to 31.3.2023
– Retail FIM revenues via ERP or Special Registration Form: Until 31.10.2023
– Billing expenses, self-billing income: Until 31.10.2023
– Omission – Data transmission discrepancy: Until 30.11.2023
– Income and expense adjustment records: Until 31.12.2023
For 2023
– Billing income, self-billing expenses and title deeds: Until 28.02.2024
– Billing expenses, self-billing income : Until 31.03.2024
– Omission – Deviation of data transmission: Until 30.04.2024
– Receipts of adjustment of income – expenses: Until the submission of the income tax return.
