In the month of September, in addition to the usual obligations, the following require attention:
i. by 3.9.2020 the submission of the responsible declaration of financial data of employees in the PS Ergani is carried out by businesses – employers who joined the “Cooperation” mechanism in August 2020 (Phase B),
ii. by 7.9.2020 the submission of responsible declarations in the PS Ergani by businesses-employers of primary and non-primary hotel, tourist accommodations, and tourist buses, seasonal operation, who suspend employment contracts of employees with the right of mandatory rehire in reopening businesses, seasonal operation, during August 2020,
iii. by 7.9.2020 the submission of responsible declarations in the PS Ergani by employees (unilateral) in businesses – employers of primary and non-primary hotel and tourist accommodations and tourist buses, seasonal operation, that will not reopen during the summer tourist season 2020, with the right of mandatory rehire, for the receipt of special purpose compensation for August 2020,
iv. by 7.9.2020 the submission of declarations by property tenants for the acceptance of the declaration of rent change for the months of July and August by the lessors (Covid declarations),
v. by 8.9.2020 the submission of responsible declarations in the PS Ergani by employees in businesses-employers of primary and non-primary hotel, tourist accommodations, and tourist buses, seasonal operation, who suspend employment contracts with the right of mandatory rehire in reopening businesses, seasonal operation, during August 2020,
vi. by 10.9.2020 the submission in the PS Ergani of form 4.1 “Remote Work Declaration Special Purpose Form of article 4 par. 2 of the PNP 11-03-20” for the month of August,
vii. on 10.9.2020 is the latest date for convening the regular general meeting of shareholders/partners of S.A., Ltd., P.C.,
viii. by 14.9.2020 the submission of an application for inclusion in the benefit of suspension of deadlines for expiration, presentation, and payment of securities of tourism sector businesses and the tertiary sector,
ix. by 15.9.2020 the submission of the income tax declaration of individuals participating in legal entities and legal entities keeping single-entry books, tax year 2019,
x. by 18.9.2020 the submission of the APD a) for the months of June and July 2020 and payment of the corresponding insurance contributions, for employees of businesses-employers, included in the SYN-ERGASIA Mechanism & seasonal employees with or without the right of rehire and b) for the month of July 2020 and payment of the corresponding insurance contributions, for employees of businesses-employers, operating in the tertiary sector and in the sectors of air transport of article 123, par. 1 and 3 of law 4714/2020 not included in the SYN-ERGASIA Mechanism, according to the general document e-EFKA with no. 196050/28.8.2020 (note: publication date 31.8.2020),
xi. by 23.9.2020 the submission of declarations by property lessors whose rent has been reduced by 40% (Covid declarations): a) initial for the months of March to June 2020 and b) amendments for the months of March to August 2020, according to the press release of the AADE dated 31.8.2020 (note: the submission option will be activated on 4.9.2020),
xii. by 30.9.2020 the payment of various taxes and ship contributions,
xiii. by 30.9.2020 the publication in the GEMI of the minutes of the general meetings of shareholders/partners and the financial statements approved by them (note: provided the meeting is convened on September 10 as the latest date),
xiv. by 30.9.2020 the submission of an application for the reduction of the advance tax from business activity of individuals and legal entities and entities with a tax year ending on 31.12.2019,
xv. by 30.9.2020 the submission of a second stage application through the electronic platform of KEAO for inclusion in the arrangement and reintegration of lost, non-salaried debtors and former OGA (articles 2 and 3 of law 4611/2019) and
xvi. by 30.9.2020 the submission of a declaration of informational elements of property lease via the internet a) for lease agreements, initial or amended, due to tacit extension of these or due to change of the agreement term concerning the rent amount, which were in force until June 12, 2020, and no electronic declaration has been submitted, b) leases which were concluded before 1.1.2014, for which there was no obligation to submit a declaration and c) cases where lease agreements, for which an electronic declaration has been submitted or has been filed with the tax office, have been terminated by June 12, 2020.
OBLIGATIONS FOR THE MONTH OF SEPTEMBER
September 3, 2020
Other Obligations
September 3, 2020 Submission of responsible declaration of financial data of employees in the PS Ergani, by businesses – employers who joined the “Cooperation” mechanism in August 2020 (Phase B)
September 7, 2020
Other Obligations
September 7, 2020 Submission of responsible declarations in the PS Ergani by businesses-employers of primary and non-primary hotel, tourist accommodations, and tourist buses, seasonal operation, who suspend employment contracts of employees with the right of mandatory rehire in reopening businesses, seasonal operation, during August 2020
September 7, 2020 Submission of responsible declarations in the PS Ergani by employees (unilateral) in businesses – employers of primary and non-primary hotel and tourist accommodations and tourist buses, seasonal operation, that will not reopen during the summer tourist season 2020, with the right of mandatory rehire, for the receipt of special purpose compensation for August 2020
September 7, 2020 Submission of declarations by property tenants for the acceptance of the declaration of rent change for the months of July and August by the lessors (Covid declarations)
September 8, 2020
Other Obligations
September 8, 2020 Submission of responsible declarations in the PS Ergani by employees in businesses-employers of primary and non-primary hotel, tourist accommodations, and tourist buses, seasonal operation, who suspend employment contracts with the right of mandatory rehire in reopening businesses, seasonal operation, during August 2020
September 10, 2020
Other Obligations
September 10, 2020 Submission in the PS Ergani of form 4.1 “Remote Work Declaration Special Purpose Form of article 4 par. 2 of the PNP 11-03-20” for the month of August
September 10, 2020 Allocation in favor of Municipalities or Communities of the water intake right for the month of August
September 10, 2020 Deadline for the regular meeting of partners of S.A., Ltd., P.C.
VAT
September 10, 2020 Submission of a declaration to the competent Customs authority by a person making an intra-community acquisition of a new means of transport
September 14, 2020
Other Obligations
September 14, 2020 Submission of an application for inclusion in the benefit of suspension of deadlines for expiration, presentation, and payment of securities of tourism sector businesses and the tertiary sector
September 15, 2020
Other Obligations
September 15, 2020 Submission of declaration and payment of tax on stock exchange transactions for the month of August
Income tax of individuals
September 15, 2020 Submission of income tax declaration of individuals participating in legal entities and legal entities keeping single-entry books, tax year 2019
VAT
September 15, 2020 Submission of extraordinary VAT declaration and payment of tax for the month of August
September 16, 2020
Other Obligations
September 16, 2020 Submission and payment of a monetary amount of 35% on the gross profit of companies providing betting and gambling services via the internet, legally established in EU and EEA member states, for the month of August
September 18, 2020
EFKA-APD
September 18, 2020 Submission of APD a) for the months of June and July 2020 and payment of the corresponding insurance contributions, for employees of businesses-employers, included in the SYN-ERGASIA Mechanism & seasonal employees with or without the right of rehire and b) for the month of July 2020 and payment of the corresponding insurance contributions, for employees of businesses-employers, operating in the tertiary sector and in the sectors of air transport of article 123, par. 1 and 3 of law 4714/2020 not included in the SYN-ERGASIA Mechanism
September 21, 2020
Other Obligations
September 21, 2020 Submission by Payment Service Providers of transaction data settled with electronic payment means for the month of August
September 21, 2020 Submission of Short-Term Accommodation Declarations, for tenant departures that took place during the previous month
September 21, 2020 Submission of declaration for the payment of the special tax on television advertisements for the month of August
Data Transmission
September 21, 2020 Transmission to the AADE, of data from the previous month by credit and financial institutions, payment institutions, and the Hellenic Post
September 23, 2020
Other Obligations
September 23, 2020 Submission of declarations by property lessors whose rent has been reduced by 40% (Covid declarations) a) initial for the months of March to June 2020 and b) amendments for the months of March to August 2020
September 28, 2020
Other Obligations
September 28, 2020 Submission of a recapitulative statement of intra-community acquisitions and deliveries of goods, as well as the provision and receipt of services, for transactions concerning the previous month
September 28, 2020 Submission of declaration and payment of the special luxury tax for the previous calendar month
September 30, 2020
Other Obligations
September 30, 2020 Submission of form E12 “e-Oikodomo Apografiko” for the employed personnel for the month of August
September 30, 2020 Mobile and prepaid telephony subscriber fee for the month of July
September 30, 2020 Obligations of producers (livestock farmers holding dairy farming operations, natural or legal persons, etc.) and milk buyers (electronic submission of declarations, payment of special contribution, etc., monthly and quarterly obligations)
September 30, 2020 Payment by the borrower of the contribution on loans in foreign currency from credit or financial institutions abroad, received in the previous month
September 30, 2020 Payment of accommodation tax (article 53 law 4389/2016) for the month of August
September 30, 2020 Publication in the GEMI of the minutes of the general meetings of shareholders/partners and the financial statements approved by them
September 30, 2020 Submission of an application for the reduction of the advance tax from business activity of individuals and legal entities and entities with a tax year ending on 31.12 of the previous calendar year
September 30, 2020 Fixed telephony subscriber fee (Billing period – July)
September 30, 2020 Submission of application of article 63 law 4172/2013, for exemption from withholding tax on intra-group dividends, as well as on interest and royalties paid between associated companies, for the month of July
September 30, 2020 Submission of a second stage application through the electronic platform of KEAO for inclusion in the arrangement and reintegration of lost, non-salaried debtors and former OGA (articles 2 and 3 of law 4611/2019)
September 30, 2020 Payment of the Special Internet Contribution (2% in favor of EDOEAP) and submission of the Analytical Statement of Special Internet Contribution (AKEED) on the fees of advertising or promotion services or general promotion of product sales or service provision carried out exclusively or mainly via the internet, for the invoiced expense of the previous month
September 30, 2020 Payment of the Recreational and Day Cruise Ship Fee (TEPAH) for recreational and professional tourist day cruise ships whose stay in Greek territorial waters will take place during the next month
September 30, 2020 Submission of declaration for the payment of the subscription television fee (Relates to the month of July)
September 30, 2020 Submission of a declaration of informational elements of property lease via the internet a) for lease agreements, initial or amended, due to tacit extension of these or due to change of the agreement term concerning the rent amount, which were in force until June 12, 2020, and no electronic declaration has been submitted, b) leases which were concluded before 1.1.2014, for which there was no obligation to submit a declaration and c) cases where lease agreements, for which an electronic declaration has been submitted or has been filed with the tax office, have been terminated by June 12, 2020
Withholding Taxes
September 30, 2020 Submission of declaration and payment of withheld tax by general government bodies, upon the procurement of any kind of goods or provision of services, according to the provisions of paragraph 2 of article 64 of law 4172/2013 as well as the time and manner of its payment (Period of July)
September 30, 2020 Withholding tax on the income of contractors of any kind of technical works and tenants of public, municipal, and community or port revenues according to the provisions of case d’ paragraph 1 of article 64 of law 4172/2013 as well as the time and manner of its payment (Period of July)
September 30, 2020 Declaration and payment of insurance premium tax corresponding to the gross revenue of the 2nd quarter (April, May, June)
September 30, 2020 Submission of declaration for the payment of tax and special solidarity contribution of article 43A of law 4172/2013 withheld on income from salaried work and pensions (period of July)
September 30, 2020 Submission of declaration for the payment of withheld tax on income from dividends, interest, and royalties based on the provisions of article 64 of law 4172/2013 (period of July)
September 30, 2020 Submission of declaration for the payment of withheld tax, according to the provisions, of case d’ of par. 1 of article 64 and cases a’ and c’ of par. 5 of article 69 of law 4172/2013 (business activity, advance tax on legal fees, payable dividends of bar associations, etc.) (period of July)
Property lease data
September 30, 2020 Submission of a declaration of informational elements of property lease via the internet (initial or amended, commencement or termination) for the period of August
Ship taxes – contributions
September 30, 2020 Payment of the 2nd installment (1/2) of the contribution on the annual amount of the total imported and converted into € foreign exchange and total imported amount in € for the previous year, liable article 25 of law 27/1975 (article 43 law 4111/2013)
September 30, 2020 Payment of 1/4 of the owed tax and contribution of first category ships
September 30, 2020 Payment of 1/4 contribution on the foreign exchange of businesses of article 25 of law 27/1975
September 30, 2020 Payment of 1/2 contribution of the previous year of businesses of article 25 of law 27/1975 (years 2019 and after)
Intrastat declaration
September 30, 2020 Submission of Intrastat statistical declaration for the month of August
VAT
September 30, 2020 Submission of VAT declaration (debit – zero – credit) for businesses with double-entry books, for the month of August
EFKA-APD
September 30, 2020 Submission of APD for the month of August by employers of common businesses regardless of registry number
September 30, 2020 Submission of APD for the month of August by employers of construction and technical works, regardless of registry number
Source: Taxheaven.gr
