Important Tax and Other Obligations for January 2020

During January 2020, in addition to the usual obligations, the following also require attention:

i) by January 15, 2020, the remittance of stamp duties due on loans operating as current transaction accounts for the tax year that ended on June 30 of the previous year;

ii) by January 15, 2020, the submission of application-declaration A21 for the child benefit of the previous year;

iii) by January 15, 2020, the submission of annual financial statements by non-financial sector businesses to the Bank of Greece (following the extension by the Bank’s announcement of November 20, 2019);

iv) by January 20, 2020, the submission to Taxisnet of statements of agreements concluded in the previous quarter (October, November, December 2019);

v) by January 20, 2020, the submission of the declaration and payment of tax by those registered under the special regimes of articles 47b and 47c of the VAT Code (M.O.S.S. Payments) for the previous quarter (October, November, December 2019);

vi) by January 30, 2020, the submission of the declaration of change for small businesses for their transition to the exempt regime of article 39 of the VAT Code (Law 2859/2000);

vii) by January 30, 2020, the submission of the declaration of change for farmers, for their mandatory transition to the regular VAT regime, or their optional transition to the special VAT regime;

viii) by January 30, 2020, the submission of the declaration of payment of fair remuneration for products falling under the provisions of article 18 of Law 2121/1993, by their importers or manufacturers, for the previous quarter (October, November, December 2019);

ix) by January 31, 2020, the submission of the annual consolidated declaration for the calculation of ship tax by domestic or foreign companies managing foreign-flagged vessels and established in Greece based on article 25 of Law. 27/1975,

x) by January 31, 2020, the submission of the extraordinary periodic VAT declaration and payment of the tax, for operators of coastal fishing vessels up to twelve (12) meters in length between perpendiculars, sponge divers, operators of vessels on Lake Ioannina, and operators of horse-drawn vehicles;

xi) by January 31, 2020, the submission of form E11 (notification of annual regular leave details);

xii) by January 31, 2020, the submission of the declaration for the environmental fee on plastic carrier bags, for the previous quarter (October, November, December 2019);

xiii) on January 31, 2020, the United Kingdom’s departure from the European Union is scheduled.

Source: Tax Heaven