- The deadline to declare by April 12, 2021, the expired old leases until June 12, 2020 is renewed
- From March 16 to April 19, 2021 we can make corrections to notices of errors and omissions in the March to December 2020 COVID declarations
- From March 12 to April 12, 2021 and especially for the months of November and December 2020, real estate lessors of par. 1 of article 11 hereof (with a 40% rent reduction) may submit initial or corrective “Covid Statements” and “Real Estate Lease Information Statements”.
- From March 12 to April 12, 2021, the beneficiaries of the right to operate kiosks or canteens can submit the “Covid Declaration” and the “Property Lease Information Declaration” for the months of November and December 2020, as and January 2021
- From March 12 to March 29, 2021, businesses that operate discount stores (outlets), shopping centers or discount villages submit the above declarations for the month of January 2021.”
Specifically, the modifications that take place, in satisfaction of the relevant requests of POMIDA, the as follows:
1) The deadline of paragraph 2 of article 9 of the decision of the Governor of A.A.D.E., for the deadline for submitting rental solutions, which had expired on 30.9.2020, 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. “Real Property Lease Information Statement”, has been terminated by June 12, 2020, the lessor is required to declare by April 12, 2021 the date of termination, otherwise the lease agreement is considered to be in effect.”
2) Paragraph 8 of article 11 of the decision of the Governor of A.A.D.E. (Β’ 3579) regarding the submission of corrective statements for the year 2020 COVID, which had expired on 29.1.2021, is replaced as follows:
“8. Lessors who receive a notification from the Tax Administration to submit the “Covid Statement” or the “Real Estate Lease Information Statement” for the months of March to December 2020 in order to correct their errors or omissions, submit these statements gradually from the 16 March until April 19, 2021.” .A.D.E. (B’ 3579) a new paragraph 9 is added as follows:
“9. Especially the businesses that operate discount stores (outlets), shopping centers or discount villages, as well as the beneficiaries of the right to operate kiosks or canteens, in order to benefit from the favorable arrangements provided for by the written provisions in the context of dealing with the ongoing consequences of the coronavirus pandemic COVID-19, submit the “Covid Statement” and the “Real Estate Lease Information Statement”, in accordance with the provisions of this article.”
4) After article 11 of the decision of the Governor of A.A.D.E. under data POL.1162/2018 (B’ 3579) a new article 12 is added as follows: “Article 12. Especially for the months of November and December 2020, real estate lessors of par. 1 of article 11 hereof submit the “Covid Declaration” and the “Lease Information Declaration Real Estate” from March 12 until April 12, 2021.
Beneficiaries of the right to operate kiosks or canteens submit the “Covid Declaration” and the “Information Declaration Real Estate Lease Details” for the months of November and December 2020, as well as January 2021 from March 12 to April 12, 2021.
Businesses that take advantage of discounts outlets, shopping centers or discount villages submit the above statements for the month of January 2021 from March 12 to March 29, 2021.”
“EXAMPLES I and IV” of articles 3 and 11 of the decision of the Governor of A.A.D.E (B ‘ 3579) are replaced by the attached “SAMPLES I and IV” of decision A.1050/2021.
