Published in Official Gazette B’ 3579 the decision no. A 1139/2020 of the Governor of A.A.D.E. “Amendment of POL.1162/2018 decision “Submission of Real Estate Lease Information Statement using an electronic method of communication via the internet”, by which they were decided and put into immediate implement the following:
“We amend the POL.1162/2018 (B’ 3579) decision of the Governor of A.A.D.E. “Submission of a Real Estate Lease Information Statement using an electronic method of communication via the Internet” as follows:
Article 1
The second and third paragraphs of paragraph 1 of article 1 of POL.1162/2018 (B’ 3579) decision of the Governor of A.A.D.E. are replaced as follows: “In case of termination of the lease, the lessor is obliged to declare this termination by the end of the month following its termination, otherwise the lease agreement is considered to be in force”.
Article 2
In paragraphs 2 and 4.b of article 1, as well as in the first paragraph of paragraph 1 of article 6 of POL.1162/2018 (B’ 3579) decision of the Governor of A.A.D.E. the words “for the purpose of Short-term Stay” are replaced by the words “for the purpose of short-term rental”.
Article 3
The “SAMPLES I & II” of articles 3 and 4 of POL.1162/2018 of the decision of the Governor of A.A.D.E are replaced by the attached “SAMPLES I, II” herein.
Article 4
A new Article 9 is added and the existing one is renumbered 10. The new Article reads as follows:
“1. For real estate lease agreements, initial or amending, due to their implicit extension or due to a change in the term of the lease agreement regarding the amount of the lease, which are in force until June 12, 2020 and for which a “Declaration” has not been submitted electronically Real Estate Lease Information’, the declaration in question shall be submitted by September 30, 2020 without the imposition of penalties. This obligation also covers leases that were concluded before 01.01.2014, for which until now there was no obligation to submit a “Property Lease Information Statement”. In these cases, all the information of the lease agreement is declared as valid 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 by September 30, 2020 the date of termination, otherwise the lease agreement is considered to be in effect.”
Article 5
A new Article 11 is added after Article 10 , which is as follows:
1. Landlords of real estate, whose rent has been reduced by 40% based on the provisions in force regarding measures to deal with the ongoing consequences of the coronavirus pandemic COVID-19 and in order to implement the favorable arrangements provided for by these provisions, submit a declaration on the change of the rent for the months of March, April, May and June, as the case may be, “Covid Declaration”, by June 22, 2020. For any subsequent reduction of the rent due to measures that taken as a result of the COVID-19 coronavirus pandemic, lessors must submit a relevant “Covid Declaration” initial or amending by the twentieth day of the month to which the reduction relates. Until the deadline for submission of the “Covid Declaration”, the lessor may amend the declaration. In the “Covid Declaration” the details of the lessor, co-lessee, lessee as well as the property details will be retrieved from the latest “Property Lease Information Statement”. Furthermore, the lessor must complete, as the case may be, the following information: – Use of rent – Student residence of a dependent member – Use of rent – Main residence in which the lessee is an employee and his employment contract has been suspended – Use of rent – Main residence in which the /the spouse/Party of the Cohabitation Agreement (M.S.S.) of the lessee is an employee and his employment contract has been suspended – Use of rent – Business accommodation – Use of rent – Main residence of a sailor – The monthly rent before the reduction – The amount of of rent after reduction – The month to which the reduction applies.
- After finalizing the submission of the declaration, a “PROOF OF SUBMISSION OF A COVID DECLARATION” (SAMPLE III) is printed, which includes all the information entered by the user and which constitutes proof of submission of the information “Covid Statement”.
- In the event that an initial or amending “Property Lease Information Statement” has not been submitted electronically, the “Property Lease Information Statement” must be preceded by the submission of the “Property Lease Information Statement” , without the imposition of sanctions, until June 22, 2020, in which the details of the lease agreement are declared, as they were valid before the rent reduction.
- Lessees are obliged to accept the “Covid Declaration” for the months March to June, as the case may be, submitted in accordance with the above, until June 26, 2020. For any subsequent rent reduction, the acceptance of the declaration by the lessees must be submitted within three (3) working days from the final date of submission of the declaration from the lessor. Submission and acceptance of the statement shall not affect any disputed rights between the parties. If a statement of acceptance is not submitted according to the above, after the relevant deadline has passed, it is considered that it has been accepted by the lessee. Declarations of non-acceptance submitted after the above-mentioned deadline do not prevent the granting of benefits and may be cross-checked for them and lead to an audit at a later time.
- There is also an obligation to submit and accept the “Covid Declaration” in the cases where an amending “Property Lease Information Statement” has already been submitted to reduce the rent.
- In those cases where it is impossible to submit the declaration of change of rent electronically, in accordance with what is defined in par. 6 of article 3 of POL.1162/2018 of the decision of the Governor of A.A.D.E., the submission of the “Covid Declaration” is done by hand at the D.O.Y. taxation of the lessor by completing a special declaration form, as in the attached “SAMPLE IV”, which is an integral part of this. The above handwritten statement is submitted Issue B’ 2269/13.06.2020 GOVERNMENT GAZETTE 23051 also signed by the lessee with the original of his signature considered, received by the competent D.O.Y., entered in a handwritten book and in the it is then sent to the DAFE electronically.
- The “Covid Declaration” in cases of co-ownership, is submitted by the owner who has submitted the “Real Estate Lease Information Statement”. After the finalization of the submission, the proof of submission serves as a statement for the other co-owners as well”.
Article 6
For the rest, POL.1162/2018 (B’ 3579) decision of the Governor of A.A.D.E. This decision is valid from its publication in the Government Gazette.
See here the detailed instructions of the AADE.
See below all the new forms of the AADE platform for rents and rent reduction declarations (COVID):
