We list the most important tax and other obligations for March 2020 for your information.
Notes:
During March 2020, in addition to the usual obligations, there are also the following that require attention:
i. By March 3, 2020, the submission of a solemn declaration and statement with the details of tugboat owners registered on December 31, 2019, takes place, for the classification into those subject to and not subject to the tugboat fee,
ii. By March 3, 2020, data for the year 2019 from certain liable parties is transmitted to the IAPR,
iii. By March 8, 2020, the submission of a list of controlled persons under paragraph 3 of Article 1 of Law 3213/2003, obliged to submit a ‘Pothen Esches’ declaration for 2020 (D.P.K. and D.O.S., controlled period January 1, 2019 to December 31, 2019), takes place, according to the extension announcement dated February 28, 2020, on the pothen.gr system,
iv. By March 10, 2020, the submission of an application for the transfer of tax residence for the year 2019 takes place,
v. By March 12, 2020, the submission of an application for the implementation of the provisions of par. 29 of art. 66 of Law 4646/2019 (cessation of liability for debts of jointly and severally liable persons) takes place,
vi. By March 13, 2020, the submission of certificates of remuneration from business activities and income from dividends, interest, and royalties for the tax year 2019 takes place (excluding cases of dividend payments to natural persons by legal entities and legal entities with single-entry accounting books),
vii. By March 13, 2020, the selection of an insurance category by insured freelancers, self-employed individuals, and farmers takes place (note: e-EFKA will post new contribution notices for January 2020 on March 16, 2020, which must be paid by Friday, March 20, 2020),
viii. By March 16, 2020, the submission of a solemn declaration by an accountant-tax consultant to the O.E.E. takes place, according to the extension announcement dated February 28, 2020, from the O.E.E.,
ix. By March 31, 2020, the submission of an application for VAT suspension by taxpayers who, between January 1, 2019, and September 30, 2019, had taxable outputs with the company “Thomas Cook Group PLC” takes place,
x. By March 31, 2020, the submission of a declaration of contribution on the annual amount of total imported and converted to € foreign currency and total imported amount in € for the previous year, by liable parties under Article 25 of Law 27/1975 (Article 43 of Law 4111/2013) takes place,
xi. By March 31, 2020, the submission of a declaration for the determination of the tugboat and fishing vessel fee takes place,
xii. By March 31, 2020, the submission of form E12 “e-Oikodomo Inventory” for personnel employed in February takes place,
xiii. By March 31, 2020, the submission of an application for the transfer of tax residence to Greece, subject to the alternative method of income taxation arising abroad (Article 5A of the Income Tax Code), takes place,
xiv. By March 31, 2020, the submission of statements of tax data for customers and suppliers, for tax documents issued and received in the previous calendar year, takes place,
xv. By March 31, 2020, the submission of a declaration and payment of 1/4 of the contribution on foreign currency of businesses under Article 25 of Law 27/1975 for the year 2019 takes place,
xvi. By March 31, 2020, the transmission to the IAPR of data from the previous year by private hospitals, private educational institutions, fixed and mobile telephony companies, electricity providers, and water supply companies takes place,
xvii. By March 31, 2020, the submission of an application for a reduction of advance tax from business activities of legal persons and entities with a tax year ending on June 30, 2019, takes place,
xviii. By March 31, 2020, the submission of the application to KEAO for the re-inclusion of a lost arrangement under Law 4611/2019, for non-salaried debtors, former OGA members, employers, as well as those with debts from unduly paid benefits, and
xix. By March 31, 2020, the submission of a declaration of correct data for the determination of the area and/or use of real estate, for the calculation of taxes, fees, and contributions to first-degree Local Authorities (OTAs).
Obligations for March 2020
March 3, 2020
Other Obligations
- March 3, 2020 Mobile and prepaid mobile telephony subscriber fee for December
- March 3, 2020 Remittance of accommodation tax (Article 53 of Law 4389/2016) for January
- March 3, 2020 Submission of declaration of informational data for real estate leases online (for the period of January)
- March 3, 2020 Fixed telephony subscriber fee (Billing period – December of the previous year)
- March 3, 2020 Submission of application form for Article 63 of Law 4172/2013, for exemption from tax withholding on intra-group dividends paid, as well as on interest and royalties paid between affiliated companies, for December
- March 3, 2020 Submission of declaration for the remittance of subscription television fee (Refers to December of the previous year)
Taxes and Other Obligations for Ships
- March 3, 2020 Submission of a solemn declaration and statement with the details of tugboat owners registered on December 31 of the previous year, for the classification into those subject to and not subject to the tugboat fee
- March 3, 2020 Submission of declaration and payment of 1/4 of the due tax and contribution for first-category ships
Data Transmission
- March 3, 2020 Transmission to the IAPR of data from the previous year by public hospitals, clinics of insurance funds, and main and supplementary insurance funds
- March 3, 2020 Transmission to the IAPR of data (premiums, etc.) from the previous year by private insurance companies
- March 3, 2020 Transmission to the IAPR of data from the previous year by credit and financial institutions, payment card transaction clearing entities, payment institutions, Hellenic Post, Hellenic Exchanges S.A., and Investment Services Firms
Withholding Taxes
- March 3, 2020 Submission of declaration and remittance of withholding tax by general government bodies, upon the procurement of all types of goods or provision of services, in accordance with the provisions of paragraph 2 of Article 64 of Law 4172/2013, as well as the time and method of its remittance (for the period of December)
- March 3, 2020 Withholding tax on the income of contractors for the construction of all types of technical works and tenants of public, municipal, and communal or port revenues in accordance with the provisions of case d’ of paragraph 1 of Article 64 of Law 4172/2013, as well as the time and method of its remittance (for the period of December)
- March 3, 2020 Submission of declaration for the remittance of tax and the special solidarity contribution under Article 43A of Law 4172/2013 withheld from income from salaried employment and pensions (for the period of December)
- March 3, 2020 Submission of declaration for the remittance of withholding tax on income from dividends, interest, and royalties based on the provisions of Article 64 of Law 4172/2013 (for the period of December)
- March 3, 2020 Submission of declaration for the remittance of withholding tax, in accordance with the provisions of case d’ of par. 1 of art. 64 and cases a’ and c’ of par. 5 of art. 69 of Law 4172/2013 (business activity, advance tax on lawyers’ fees, dividends payable to bar associations, etc.) (for the period of December)
EFKA-APD
- March 3, 2020 Submission of APD for January by employers of common enterprises regardless of registration number
- March 3, 2020 Submission of APD for January by employers of construction and technical projects, electronically or at an IKA branch regardless of A.M.E.
March 8, 2020
Other Obligations
- March 8, 2020 Submission of a list of controlled persons under paragraph 3 of Article 1 of Law 3213/2003, obliged to submit a ‘Pothen Esches’ declaration (D.P.K. and D.O.S., controlled period January 1, 2019 to December 31, 2019)
March 10, 2020
Other Obligations
- March 10, 2020 Remittance of water abstraction right to Municipalities or Communities for February
- March 10, 2020 Application for transfer of tax residence for the previous tax year
VAT
- March 10, 2020 Submission of declaration to the competent Customs Authority by a person acquiring a new means of transport intra-community
March 12, 2020
Other Obligations
- March 12, 2020 Submission of an application for the implementation of the provisions of par. 29 of art. 66 of Law 4646/2019 (cessation of liability for debts of jointly and severally liable persons)
March 13, 2020
Other Obligations
- March 13, 2020 Submission of certificates of remuneration from business activities and income from dividends, interest, and royalties for the tax year 2019 (excluding cases of dividend payments to natural persons by legal entities and legal entities with single-entry accounting books)
- March 13, 2020 Selection of an insurance category by insured freelancers, self-employed individuals, and farmers
VAT
- March 13, 2020 Submission of extraordinary VAT declaration and payment of tax for February
March 16, 2020
Other Obligations
- March 16, 2020 Submission of declaration and remittance of stock exchange transaction tax for February
- March 16, 2020 Submission and payment of 35% of the gross profit of companies providing betting and gaming services online, legally established in EU and EEA member states, for February
- March 16, 2020 Submission of a solemn declaration by an accountant-tax consultant to the O.E.E.
March 20, 2020
Other Obligations
- March 20, 2020 Submission of Short-Term Accommodation Declarations for departures of leased properties that occurred during the previous month
- March 20, 2020 Submission of declaration for the remittance of the special tax on television advertisements for February
Data Transmission
- March 20, 2020 Transmission to the IAPR of data from the previous month by credit and financial institutions, payment institutions, and Hellenic Post
- March 20, 2020 Sending by Payment Service Providers of transaction data settled by electronic payment methods for February
March 26, 2020
Other Obligations
- March 26, 2020 Submission of declaration and remittance of the special luxury tax for the previous calendar month
VAT
- March 26, 2020 Submission of recapitulative statement for intra-Community acquisitions and supplies of goods, as well as provision and receipt of services, for transactions concerning the previous month
March 31, 2020
Other Obligations
- March 31, 2020 Remittance by the borrower of the contribution on foreign currency loans from credit or financial institutions abroad, received during the previous month
- March 31, 2020 Fixed telephony subscriber fee (Billing period – January)
- March 31, 2020 Submission of form E12 “e-Oikodomo Inventory” for personnel employed in February
- March 31, 2020 Mobile and prepaid mobile telephony subscriber fee for January
- March 31, 2020 Submission of application form for Article 63 of Law 4172/2013, for exemption from tax withholding on intra-group dividends paid, as well as on interest and royalties paid between affiliated companies, for January
- March 31, 2020 Obligations of producers (livestock farmers owning dairy livestock farms, natural or legal persons, etc.) and milk buyers (electronic submission of declarations, payment of special contribution, etc., monthly and quarterly obligations)
- March 31, 2020 Submission of an application for the transfer of tax residence to Greece, subject to the alternative method of income taxation arising abroad (Article 5A of the Income Tax Code)
- March 31, 2020 Remittance of accommodation tax (Article 53 of Law 4389/2016) for February
- March 31, 2020 Payment of Special Internet Contribution (2% for E.D.O.E.A.P.) and submission of Analytical Statement of Special Internet Contribution (A.K.E.E.D.) on fees for advertising or promotion services or generally sales promotion of products or provision of services carried out exclusively or primarily via the internet, for the invoiced expense of the previous month
- March 31, 2020 Submission of an application for a reduction of advance tax from business activities of legal persons and entities with a tax year ending on June 30 of the previous calendar year
- March 31, 2020 Submission of declaration of informational data for real estate leases online (for the period of February)
- March 31, 2020 Submission of declaration for the remittance of subscription television fee (Refers to January)
- March 31, 2020 Submission of an application to KEAO for the re-inclusion of a lost arrangement under Law 4611/2019, for non-salaried debtors, former OGA members, employers, as well as those with debts from unduly paid benefits
- March 31, 2020 Submission of a declaration of correct data for the determination of the area and/or use of real estate, for the calculation of taxes, fees, and contributions to first-degree Local Authorities (OTAs)
Intrastat Declaration
- March 31, 2020 Submission of Intrastat statistical declaration for February
Withholding Taxes
- March 31, 2020 Submission of declaration and remittance of withholding tax by general government bodies, upon the procurement of all types of goods or provision of services, in accordance with the provisions of paragraph 2 of Article 64 of Law 4172/2013, as well as the time and method of its remittance (for the period of January)
- March 31, 2020 Withholding tax on the income of contractors for the construction of all types of technical works and tenants of public, municipal, and communal or port revenues in accordance with the provisions of case d’ of paragraph 1 of Article 64 of Law 4172/2013, as well as the time and method of its remittance (for the period of January)
- March 31, 2020 Submission of declaration for the remittance of tax and the special solidarity contribution under Article 43A of Law 4172/2013 withheld from income from salaried employment and pensions (for the period of January)
- March 31, 2020 Submission of declaration for the remittance of withholding tax on income from dividends, interest, and royalties based on the provisions of Article 64 of Law 4172/2013 (for the period of January)
- March 31, 2020 Submission of declaration for the remittance of withholding tax, in accordance with the provisions of case d’ of par. 1 of art. 64 and cases a’ and c’ of par. 5 of art. 69 of Law 4172/2013 (business activity, advance tax on lawyers’ fees, dividends payable to bar associations, etc.) (for the period of January)
- March 31, 2020 Declaration and payment of insurance premium tax corresponding to the gross revenues of the 4th quarter (October, November, December)
Taxes and Other Obligations for Ships
- March 31, 2020 Submission of a declaration of contribution on the annual amount of total imported and converted to € foreign currency and total imported amount in € for the previous year, by liable parties under Article 25 of Law 27/1975 (Article 43 of Law 4111/2013)
- March 31, 2020 Submission of a declaration for the determination of the tugboat and fishing vessel fee
- March 31, 2020 Submission of declaration and payment of 1/4 of the contribution on foreign currency of businesses under Article 25 of Law 27/1975 (for years 2012-2019)
- March 31, 2020 Payment of Recreational and Day Cruise Vessels Fee (TE.P.A.I.) for recreational vessels and professional tourist day cruise vessels whose stay in Greek territorial waters will occur during the next month
VAT.
- March 31, 2020 Submission of an application for VAT suspension by taxpayers who, between January 1, 2019, and September 30, 2019, had taxable outputs with the company “Thomas Cook Group PLC”
- March 31, 2020 Submission of VAT declaration (debit – zero – credit) for businesses with double-entry accounting books, for February
EFKA-APD
- March 31, 2020 Submission of APD for February by employers of common enterprises regardless of registration number
- March 31, 2020 Submission of APD for February by employers of construction and technical projects, electronically or at an IKA branch regardless of A.M.E.
Data Transmission
- March 31, 2020 Transmission to the Independent Authority for Public Revenue (IAPR) of previous year’s data from private clinics, private educational institutions, fixed and mobile telephony companies, electricity providers, and water supply companies
Customer and supplier lists
- March 31, 2020 Submission of customer and supplier tax data statements for issued and received tax documents of the previous calendar year
Public holidays in March 2020
- Clean Monday, Monday, March 2, 2020
- Annunciation of the Virgin Mary, Wednesday, March 25, 2020
Source: taxheaven.gr
