The Ministry of National Economy and Finance announced, yesterday (17/12), the opening of a registry for the transmission of data to AADE, which is the first major step for the initiation of the process of submitting tax returns.
Specifically, in the Register of Persons Obliged to Submit an Annual Income File for Prefilling and Submission of personal income tax returnsTHE Public sector entities, can register until January 15, 2025 on the “myAADE” digital portal of the Independent Public Revenue Authority (AADE). There, the responsible people of each organization must also declare the correct and timely transmission of the necessary data for the pre-completion of the tax returns.
Specifically, the people above are defined as cumulative:
1) The people who exercise the management of the bodies and in particular: a) for the Presidency of the Republic the Special Secretary, b) for the Parliament of the Hellenic Republic the Secretary General, c) for the Presidency of the Government the Head of Administrative and Financial Support Unit , d) for the Ministries the official secretaries, e) for the municipalities the general secretaries or, in their absence, the Mayors, f) for the regions the executive secretaries or, in their absence, the Regional Governors, g) for Decentralized Administrations the Coordinators, h) for other bodies the administrative body that holds the highest paid position in each body, i) for services public with administrative autonomy, the heads of these services, as well as 2) the heads of the services responsible for the settlement of the amounts paid and the transmission of data to AADE In the case of organizations where they have more than one organizational unit, all their heads, from the department level and up, must be registered in the Registry.
As emphasized by the Deputy Minister of National Economy and Finance Christos Dimas, “the establishment of the Registry is a necessary condition for completing the task of correct and timely completion of tax returns for the year 2024 and strengthening the transition to the digital transformation of the tax administration.
The automatic completion of income tax returns ensures the simplification of administrative procedures and the possibility of direct cooperation with citizens in tax services so that taxpayers can submit their tax returns on time and at the same time will benefit from discounts given at all stages of submission until July 15.
Sending all the necessary data to the Registry of the competent public bodies ensures the correct completion of the declarations of the Independent Public Revenue Authority, at the same time facilitates the professionals in the tax sector and accounting services by providing in advance of all information for control and timely submission of declarations”.
For his part, the Governor of AADE, Giorgos Pitsilis, said: “In accordance with our commitment, the register has started its operation, which gives the possibility to the entities to post the data, for the timely submission of the returns in the income tax, in the schedule, provided by the law. In the same direction, our executives are in charge of all the agencies, so that they can answer the questions and facilitate the process, if necessary.
The process
In fact, the method is the “basis” for already filled declarations, which gradually become the norm. Based on this process, data from various bodies, which include, among others, salaries from salaried work and pensions, allowances, payments from professional activity, dividends, interest, etc. pa, posted in the special fields of each debtor, paving. the method for timely clearance of declarations, from approximately 8 million obligees.
In 2024, however, the delay in this process brought strong criticism from accountants, and they brought relevant extensions, which, however, this year, if everything goes according to the program, will not be usual.
Thus, it is inevitable, in the new year, because the sending of these elements is necessary for the initiation and completion, on time, of the process of declarations, the bodies involved, public and private, must be consistent in deadlines, as it were Returns must be submitted from March 15 to July 15with no possibility of extension. Thus, those institutions that delay or send incorrect information to AADE face a fine from 2,500 to 100,000 euros.
In fact, if AADE cannot activate the declaration submission platform by March 15, the fines will be for the governor and the relevant employees.
The changes
The data described above is about the changes that exist for 2025 in the process of submitting tax returns.
The purpose, in general, of the tax authority is to facilitate taxpayers, transparency in the filing of data, but also the certainty of cash flows, for the treasury of the state and the citizens. Especially the timely submission, with the aim of submitting before Easter, for 20% of the total, provides a part of a timely cash flow to the treasury in the state, but also a 4% discount, for the first time in those who want. submit their declarations by April 30 and pay income tax once.
Specifically, based on the new tax law, as well as the AADE strategy, a clear and predetermined time frame for the submission of tax returns has been established. For more than 1.3 million taxpayers, mainly employees and pensioners, returns will be filled out and, if not changed, automatically submitted on April 16.
Also, with the new arrangements, taxpayers who make a one-off income tax payment on July 31 are entitled to a discount, depending on the date of submission of the return. Specifically 4% discount for submission from March 15 to April 30, 3% discount for submission from May 1 to June 15, 2% discount for submission from June 16 to July 15.
At the same time, the income tax can be paid in 8 equal monthly installments, with the first until the end of July and the following until the end of each subsequent month.
However, if the taxpayer does not submit the tax return on time, the tax administration will proceed with an estimated tax assessment based on the data available to it (standard of living, professional activity, data from similar activities ).