During the month of August, in addition to the usual obligations, the following should also be noted:
i. by 2020-08-04, the submission of applications/declarations for employee inclusion in the “Syn-Ergasia” mechanism and correct resubmissions (Phase A) for July 2020 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
ii. by 2020-08-07, the submission of application/declaration for a) inclusion in the “Syn-Ergasia” mechanism (Phase B) and b) application/declaration for inclusion in the “Syn-Ergasia” mechanism (Phase B) “Correct Resubmission” for June and for certain employee cases (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
iii. by 2020-08-07, the submission of declarations for suspension of employment contracts by businesses-employers for employees for whom no declaration was submitted in June 2020, and by their respective employees (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
iv. by 2020-08-10, the submission to the Ergani Information System of Form 4.1 “Declaration of Remote Work Special Purpose Form of Article 4 par. 2 of P.N.P. 11-03-20” for July.
v. by 2020-08-15, the submission to the Ergani Information System of Form 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), for the use of special purpose leave by employees, for July.
vi. August 20, 2020 is the latest date for submitting invitations for general meetings to the General Commercial Register (GEMI).
vii. by 2020-08-20, the submission of declarations and payment of stamp duty for various cases for the quarter April, May, June 2020.
viii. by 2020-08-24, the submission of responsible declarations of employee financial data to the Ergani Information System (and Correct Resubmissions) by businesses-employers included in the “Syn-Ergasia” mechanism in July 2020 (Phase B), (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
ix. by 2020-08-24, the submission of responsible declarations to the Ergani Information System by businesses-employers (and Correct Resubmissions) for a) main and non-main hotel, tourist accommodation, and tourist bus businesses, operating seasonally, that suspend employment contracts of employees with the right to mandatory re-employment in re-operating seasonal businesses, and b) in the tourism, transport, culture, and sports sectors, for July 2020 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
x. by 2020-08-25, the submission of responsible declarations to the Ergani Information System by employees (and Correct Resubmissions) in businesses-employers for a) main and non-main hotel, tourist accommodation, and tourist bus businesses, operating seasonally, that suspend employment contracts of employees with the right to mandatory re-employment in re-operating seasonal businesses, and b) in the tourism, transport, culture, and sports sectors, for July 2020 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
xi. by 2020-08-27, the submission of certificates for dividend payments to natural persons by legal persons and entities with single-entry accounting books, for tax year 2019 (following the extension until 2020-08-28 of the deadline for submitting income tax declarations, as defined by Article 97 of the bill passed on 2020-07-29).
xii. by 2020-08-28, the submission of income tax declarations for legal persons and entities under Article 45 of the Income Tax Code (K.F.E.) for tax year 2019 (following the extension of the deadline according to Article 97 of the bill passed on 2020-07-29).
xiii.by 2020-08-28, the submission of income tax declarations for natural persons under Article 3 of the Income Tax Code (K.F.E.) for tax year 2019 (excluding those participating in legal persons and entities that maintain single-entry accounting books, following the extension of the deadline according to Article 97 of the bill passed on 2020-07-29).
xiv. by 2020-08-28, the preparation of the transfer pricing documentation file and submission of the summary information table takes place (following the extension until 2020-08-28 of the deadline for submitting income tax declarations, according to Article 97 of the bill passed on 2020-07-29).
xv. by 2020-08-31, the submission of responsible declarations to the Ergani Information System by employees of special categories according to Joint Ministerial Decision (KYA) 16073/287/2020-04-22 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
xvi. by 2020-08-31, the submission of responsible declarations to the Ergani Information System by employees (unilateral) in businesses-employers of main and non-main hotel and tourist accommodation and tourist bus businesses, operating seasonally, that will not reopen during the summer tourist season 2020, with the right to mandatory re-employment, for the receipt of special purpose compensation for June 2020 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
xvii. by 2020-08-31, the submission of responsible declarations to the Ergani Information System by employees (unilateral) in businesses-employers of main and non-main hotel and tourist accommodation and tourist bus businesses, operating seasonally, that will not reopen during the summer tourist season 2020, with the right to mandatory re-employment, for the receipt of special purpose compensation for July 2020 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
xviii. by 2020-08-31, the submission of COVID declarations by landlords whose rent was reduced by 40% for July and August 2020 (according to the extension of the deadline granted by decision A.1171/2020-07-22).
xix. by 2020-08-31, the submission of notification of annual discounts due to current year’s turnover.
xx. by 2020-08-31, the transmission to the Independent Authority for Public Revenue (A.A.D.E.) of previous year’s data by private clinics (according to the extension granted by decision A.1065/2020-04-06).
xxi. by 2020-08-31, the submission of responsible declarations to the Ergani Information System by special categories of employees in the culture sector (according to the announcement dated 2020-07-30 by the Ministry of Culture and Sports, in cooperation with the Ministry of Labor).
xxii. by 2020-08-31, the submission of an application to the State Aid Management Information System for the subsidization of interest on existing SME loans (according to the extension of the deadline granted by Ministerial Decision (Y.A.) 63890/2020-06-22) and
xxiii. by 2020-08-31, the submission of the Analytical Periodical Declaration (APD) for June by employers of common enterprises, regardless of registration number, for a) employees included in the “SYN-ERGASIA” Mechanism in June 2020, b) seasonal employees with the right to re-employment, whose employment contracts were suspended in June 2020, and c) seasonal employees without the right to re-employment, who were re-employed with part-time employment in June 2020 by employers in the tourism and catering sector (according to decision 273 of the Board of Directors of e-EFKA 23/2020-07-30 and the general document of e-EFKA no. 173837/2020-07-31) and
xxiv. by 2020-08-31, the submission of applications/declarations for employee inclusion in the “Syn-Ergasia” mechanism and correct resubmissions (Phase A) for August 2020 (according to the announcement dated 2020-07-31 by the Ministry of Labor and Social Affairs).
Source: Taxheaven.gr