Important tax and other obligations for February 2020

In February 2020, in addition to the usual obligations, the following require our attention:

i) by 14.2.2020 the submission of form E12 “e-OIKODOMO” is carried out collectively and descriptively to the S.EP.E., in case of manual maintenance for the period from 1.12.2019 to 31.1.2020,

ii) by 28.2.2020 the submission of the required supporting documents from tax warehouses using tanks for the storage or placement of products under article 90 of law 2960/2001, which do not have usage approval, is carried out,

iii) by 28.2.2020 the submission of an irrevocable declaration for the option to submit separate income tax returns for spouses is carried out,

iv) by 28.2.2020 the finalization by the short-term rental property manager of the “Short-Term Accommodation Property Registry” image for the previous year and the submission of any amending short-term accommodation declarations is carried out,

v) by 28.2.2020 the submission of a confirmation declaration for ships primarily operating on the high seas, for the application of the exemptions of points a’, c’, d’, and e’ of paragraph 1 of article 27 of the VAT Code, is carried out,

vi) by 28.2.2020 the submission of a stock transfer declaration for businesses transitioning on the 1st of the year from the standard VAT regime to the exempt one and vice versa is carried out,

vii) by 29.2.2020 the electronic submission of form E11 (notification of annual regular leave details) is carried out following the extension granted by Ministerial Decision 2541/D1.853/2020 (Government Gazette B’ 88/27.1.2020) and

viii) by 29.2.2020 the submission of form E12 “e-OIKODOMO DESCRIPTIVE” for the employment of personnel in the execution of construction and technical projects, for the period from 1.12.2019 to 31.1.2020, is carried out.

For obligations whose deadline expires at the end of February and are extended until March 3, 2020, due to holidays (weekend and Clean Monday), you can consult the node calendar by selecting the month of March here.

Indicatively, we list the following obligations that must be fulfilled by March 3, 2020:

i) submission of a responsible declaration and status with the details of tugboat owners registered on 31.12 of the previous year, for the separation into eligible and non-eligible at the end of tugboats,

ii) submission of a responsible declaration by an accountant – tax consultant to the O.E.E.,

iii) transmission of data to the A.A.D.E. by certain obligors, as provided by POL.1077/26.3.2012, POL.1033/28.1.2014 and the clarifications given by POL.1122/16.6.2015 and

iv) submission of a declaration and payment of 1/4 of the due tax and the contribution of first-class ships.