During the month of December, in addition to the usual obligations, the following also require attention:
1. By 2020-12-02 at 3:00 PM, funding applications (non-repayable grant) for the support of small and very small businesses operating in the South Aegean Region must be submitted.
2. By 2020-12-02 at 11:59 AM, support-payment applications must be submitted under Measure 21 ‘Extraordinary temporary support for farmers in sectors particularly affected by the COVID-19 pandemic’ of the Rural Development Program (RDP) 2014-2020.
3. By 2020-12-03, applications/declarations must be submitted to the Ergani PS (including correct resubmissions) for the inclusion of employees in the ‘Syn-Ergasia’ mechanism (Phase A) for November 2020 (according to the announcement from the Ministry of Labor dated 2020-12-01).
4. By 2020-12-10, responsible declarations of employee financial data must be submitted to the Ergani PS (including correct resubmissions) by businesses – employers included in the ‘Syn-Ergasia’ mechanism in November 2020 (Phase B) (according to the announcement from the Ministry of Labor dated 2020-12-01).
5. By 2020-12-04, online declarations of real estate lease information must be submitted: a) for initial or amending lease agreements, due to their tacit extension or a change in the rent amount, which were in force until June 12, 2020, and for which no electronic declaration has been submitted; b) for leases concluded before 2014-01-01, for which there was no obligation to submit a declaration and which were in force on 2020-06-12; and c) for cases where lease agreements, for which an electronic declaration has been submitted or filed with the Tax Office, have been terminated by 2020-06-12 (declaration of termination date), following an extension granted by paragraph 1 of decision A.1209/2020.
6. By 2020-12-04, the submission of October A.P.D. (Analytical Periodical Declarations) by employers of common enterprises, regardless of registration number, as well as the submission of October A.P.D. by employers of construction and technical projects, regardless of registration number, must take place, following an extension announced with general document 315958/2020-11-27 by e-EFKA.
7. By 2020-12-04 at 3:00 PM, funding applications (non-repayable grant) for the support of small and very small businesses operating in the Region of Epirus must be submitted.
8. By 2020-12-07, Phase 1 funding applications for the ‘Transport Equivalent (M.I.) for businesses’ measure must be submitted.
9. By 2020-12-07, declarations and correct resubmissions of employee employment contract suspensions for November must be submitted, for businesses – employers and employees affected based on NACE codes.
10. By 2020-12-07, declarations and correct resubmissions for special cases of employee employment contract suspensions must be submitted: a) due to ‘Ianos’ and b) for vulnerable groups, for November (businesses – employers and employees).
11. By 2020-12-07, declarations must be submitted: a) of employment contract suspensions by businesses – employers whose operation has been suspended by public authority order, only for employees for whom no declaration has been submitted, for November, as well as correct resubmissions for increasing the period of employment contract suspension; and b) by the respective employees (according to the announcement from the Ministry of Labor dated 2020-12-01).
12. By 2020-12-07, a declaration must be submitted by issuers, recipients, or holders of securities to credit institutions, for the suspension of their maturity, presentation, and payment deadlines by 75 days (with payment dates from 2020-11-18 to 2020-12-31).
13. By 2020-12-09 at 3:00 PM, funding applications (non-repayable grant) for the support of small and very small businesses operating in the Attica Region must be submitted.
14. By 2020-12-10, responsible declarations of employee financial data must be submitted to the Ergani PS and correct resubmissions by businesses – employers included in the ‘Syn-Ergasia’ mechanism in October 2020 (Phase B) (according to the announcement from the Ministry of Labor dated 2020-12-01).
15. By 2020-12-10, responsible declarations must be submitted by art and culture professionals, tour guides, and tourist escorts (unilateral) (according to the announcement from the Ministry of Labor dated 2020-12-01).
16. By 2020-12-10, responsible declarations must be submitted to the Ergani PS by employees of special categories according to Ministerial Decision 16073/287/2020-04-22 (according to the announcement from the Ministry of Labor dated 2020-12-01).
17. By 2020-12-15, lessors of real estate must submit a Covid declaration and/or a Real Estate Lease Information Declaration for the months of March to August 2020, in order to correct errors or omissions in declarations, following a relevant notification from the IAPR.
18. By 2020-12-15 at 3:00 PM, funding applications (non-repayable grant) for the support of small and very small businesses operating in the Peloponnese Region must be submitted.
19. By 2020-12-15, forms 11.1 – Reporting Form for Notification of Special Purpose Leave and Related Regular Leave under Article 4 par. 3f of the Legislative Act (A’ 55/ 2020-03-11) and correct resubmissions must be submitted to the Ergani PS, for the use of special purpose leave by employees during the period from 2020-09-14 to 2020-11-30.
20. By 2020-12-18, a physical application file and supporting documents must be submitted to the competent Tax Office for the granting of exemption from the special real estate tax under Article 15 of Law 3091/2002, for certain cases of legal persons and legal entities, for the years 2012 to 2020.
21. By 2020-12-30, amending income tax declarations for the 2019 tax year must be submitted by legal persons, legal entities, and natural persons, for the reduction of tax prepayment.
22. By 2020-12-31, an application must be submitted to the Committee for Out-of-Court Settlement of Tax Disputes, for the resolution of disputes arising from tax assessment acts or penalties under tax legislation, for cases pending and not yet heard before the Council of State and the ordinary administrative courts by October 30, 2020.
23. By 2020-12-31, the withdrawal from use and declaration of cessation of operation of F.H.M. (Fiscal Electronic Mechanisms) models must take place, excluding E.A.F.D.S.S. (Electronic Tax Device for Data Transmission) and ADIME Taximeters, which have received suitability permits according to POL.1135/2005 or POL.1234/2002.
24. By 2020-12-31, an application for VAT suspension on newly built properties with permits issued up to 2020-06-30 must be submitted.
25. By 2020-12-31, data must be registered in the Central Register of Beneficial Owners for legal persons and legal entities (based on Ministerial Decision 67343 Government Gazette B’ 2443/2019-06-20).
26. By 2020-12-31, the firmware of active F.H.M. (Fiscal Electronic Mechanisms) and the drivers of existing active EAFDSS (Electronic Tax Device for Data Transmission) must be upgraded.
27. By 2020-12-31, applications must be submitted for the implementation of the provisions of par. 29 of art. 66 and par. 44 of art. 66 of Law 4646/2019 (cessation of liability for debts of jointly and severally liable persons).
28. By 2020-12-31, declarations must be submitted by lessors of properties whose rent has been reduced by 40% (Covid declarations) for October 2020, following an extension granted by Article 2 of decision A.1253/2020.
29. By 2020-12-31, a handwritten income tax declaration for natural persons must be submitted after the issuance of an estimated tax assessment act, for the 2014 tax year.
30. By 2020-12-31, a handwritten amending income tax declaration for the 2017 tax year must be submitted by employees who received unpaid accrued earnings related to the 2017 tax year and for which the payroll tax was paid in the 2019 tax year.
31. By 2020-12-31, declarations must be submitted by lessors of properties whose rent has been reduced by 40% (Covid declarations) for November 2020.
32. By 2020-12-31, a declaration of exclusive use of electronic invoicing through a Provider and acceptance of electronic invoicing through a Provider must be submitted, for the application of the incentives of Article 71ST of the Income Tax Code for the 2020 tax year.
33. By 2020-12-31, an application must be submitted to e-EFKA for a change in insurance category from the next calendar year, for freelancers, self-employed individuals, and farmers.
34. By 2020-12-31, 1/4 of the owed tax and contribution for first-category ships, as well as 1/4 of the foreign exchange contribution for businesses under Article 25 of Law 27/1975, must be paid.
35. By 2020-12-31, handwritten amending income tax declarations for natural persons must be submitted, for recipients of agricultural subsidies whose relevant certificates were issued late by OPEKEPE.
36. By 2020-12-31, amending income tax declarations for previous years must be submitted by employees or pensioners with retroactive salaries or pensions and by NHS doctors for fees from afternoon clinics of NHS hospitals.
37. By 2020-12-31, income tax declarations must be submitted for natural persons who transferred their residence abroad in the previous year.
38. By 2020-12-31, income tax declarations for natural persons must be submitted by the heirs of those deceased during the year.
39. By 2020-12-31, amending declarations for natural persons must be submitted, either because they returned unduly paid earnings to the employer, or because the employer, due to an error, issued a corrective certificate or amended the corresponding file of earnings certificates submitted.
40. By 2020-12-31, income tax declarations must be submitted for legal persons and legal entities with a tax year ending on June 30.
41. By 2020-12-31, an application must be submitted for the granting of EN.F.I.A. (Unified Real Estate Property Tax) payment suspension to legal persons.
42. By 2020-12-31, the transfer pricing documentation file must be prepared and the summary information table submitted by legal persons and legal entities with a tax year ending on June 30, and
43. By 2020-12-31, the annual staff table (E4) must be submitted to the Ergani PS, following an extension granted by Ministerial Decision 49093/D1.14746/2020-11-30.
Source: Taxheaven.gr
