{"id":9846,"date":"2020-01-02T12:24:00","date_gmt":"2020-01-02T12:24:00","guid":{"rendered":"https:\/\/www.link.com.gr\/important-tax-and-other-obligations-for-january-2020\/"},"modified":"2020-01-02T12:24:00","modified_gmt":"2020-01-02T12:24:00","slug":"important-tax-and-other-obligations-for-january-2020","status":"publish","type":"post","link":"https:\/\/www.link.com.gr\/en\/important-tax-and-other-obligations-for-january-2020\/","title":{"rendered":"Important Tax and Other Obligations for January 2020"},"content":{"rendered":"

During January 2020, in addition to the usual obligations, the following also require attention:<\/b><\/span><\/p>\n

i<\/span>) by January 15, 2020<\/b>, 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;<\/span><\/p>\n

ii<\/span>) by January 15, 2020<\/b>, the submission of application-declaration A21 for the child benefit of the previous year;<\/span><\/p>\n

iii<\/span>) by January 15, 2020<\/b>, the submission of annual financial statements by non-financial sector businesses to the Bank of Greece (following the extension by the Bank’s announcement<\/a> of November 20, 2019);<\/span><\/p>\n

iv<\/span>) by January 20, 2020<\/b>, the submission to Taxisnet of statements of agreements concluded in the previous quarter (October, November, December 2019);<\/span><\/p>\n

v<\/span>) by January 20, 2020<\/b>, 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);<\/span><\/p>\n

vi<\/span>) by January 30, 2020<\/b>, 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);<\/span><\/p>\n

vii<\/span>) by January 30, 2020<\/b>, 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;<\/span><\/p>\n

viii<\/span>) by January 30, 2020<\/b>, 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); <\/span><\/p>\n

ix<\/span>) by January 31, 2020<\/b>, 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,<\/span><\/p>\n

x<\/span>) by January 31, 2020<\/b>, 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;<\/span><\/p>\n

xi<\/span>) by January 31, 2020<\/b>, the submission of form E11 (notification of annual regular leave details);<\/span><\/p>\n

xii<\/span>) by January 31, 2020<\/b>, the submission of the declaration for the environmental fee on plastic carrier bags, for the previous quarter (October, November, December 2019);<\/span><\/p>\n

xiii<\/span>) on January 31, 2020<\/b>, the United Kingdom’s departure from the European Union is scheduled.<\/span><\/p>\n

\n\n\n\n
\n\n\n\n
\n
\n

Obligations for the month of January 2020<\/span><\/span><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n
January 10<\/strong>, 2020<\/em><\/td>\n\n

Other obligations<\/b><\/span><\/p>\n

    \n
  1. \n

    Jan. 10, 2020<\/strong><\/em> Remittance to Municipalities or Communities of water abstraction rights for December<\/a><\/p>\n<\/li>\n<\/ol>\n

    VAT<\/b><\/span><\/p>\n

      \n
    1. \n

      Jan. 10<\/strong><\/em>, 2020<\/em> Submission of declaration to the competent Customs authority by a person making an intra-community acquisition of a new means of transport<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

January 15<\/strong><\/em>, 2020<\/em><\/td>\n\n

Other obligations<\/b><\/span><\/p>\n

    \n
  1. \n

    Jan. 15, 2020<\/strong><\/em> Submission of declaration and remittance of stock exchange transaction tax for December<\/a><\/p>\n<\/li>\n

  2. \n

    Jan. 15, 2020<\/strong><\/em> Submission of declaration for payment of income tax on mutual funds for the previous semester<\/a><\/p>\n<\/li>\n

  3. \n

    Jan. 15, 2020<\/strong><\/em> Submission of declaration for payment of income tax on portfolio investment companies for the previous semester<\/a><\/p>\n<\/li>\n

  4. \n

    Jan. 15, 2020<\/strong><\/em> Submission of declaration for payment of income tax on real estate mutual funds for the previous semester<\/a><\/p>\n<\/li>\n

  5. \n

    Jan. 15, 2020<\/strong><\/em> 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<\/a><\/p>\n<\/li>\n

  6. \n

    Jan. 15, 2020<\/strong><\/em> Application-declaration A21 for the child benefit of the previous year<\/a><\/p>\n<\/li>\n

  7. \n

    Jan. 15, 2020<\/strong><\/em> Submission of annual financial statements by non-financial sector businesses to the Bank of Greece<\/a><\/p>\n<\/li>\n<\/ol>\n

    VAT<\/b><\/span><\/p>\n

      \n
    1. \n

      Jan. 15<\/strong><\/em>, 2020<\/em> Submission of extraordinary periodic VAT declaration and payment of tax for December<\/a><\/p>\n<\/li>\n<\/ol>\n

      Data Transmission<\/b><\/span><\/p>\n

        \n
      1. \n

        Jan. 15, 2020<\/strong><\/em> Transmission to A.A.D.E. of previous year’s data from credit and financial institutions, payment card transaction clearing entities, payment institutions, Hellenic Post, Hellenic Exchanges S.A., and Investment Services Firms<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

January 16<\/strong>, 2020<\/em><\/td>\n\n

Other obligations<\/b><\/span><\/p>\n

    \n
  1. \n

    Jan. 16<\/strong><\/em>, 2020<\/em> Submission and payment of 35% of the gross profit of companies providing online betting and gaming services, legally established in EU and EEA member states for December<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

January 20<\/em><\/b>, 2020<\/em><\/td>\n\n

Other obligations<\/b><\/span><\/p>\n

    \n
  1. \n

    Jan. 20<\/strong><\/em>, 2020<\/strong><\/em> Submission to Taxisnet of statements of agreements concluded in the previous quarter<\/a><\/p>\n<\/li>\n

  2. \n

    Jan. 20<\/strong><\/em>, 2020<\/strong><\/em> Submission of Short-Term Stay Declarations for departures from leased properties that occurred during the previous month<\/a><\/p>\n<\/li>\n

  3. \n

    Jan. 20<\/strong><\/em>, 2020<\/strong><\/em> Submission of declaration for the special tax on television advertisements for December<\/a><\/p>\n<\/li>\n<\/ol>\n

    Data Transmission<\/b><\/span><\/p>\n

      \n
    1. \n

      Jan. 20<\/strong><\/em>, 2020<\/em> Transmission to A.A.D.E. of previous month’s data from credit and financial institutions, payment institutions, and Hellenic Post<\/a><\/p>\n<\/li>\n

    2. \n

      Jan. 20<\/strong><\/em>, 2020<\/em> Submission by Payment Service Providers of transaction data settled with electronic payment methods for December<\/a><\/p>\n<\/li>\n<\/ol>\n

      VAT<\/b><\/span><\/p>\n

        \n
      1. \n

        Jan. 20, 2020<\/strong><\/em> Submission of 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 quarter October, November, December of the previous year<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

January 27<\/strong><\/em>, 2020<\/em><\/td>\n\n

VAT<\/b><\/span><\/p>\n

    \n
  1. \n

    Jan. 27, 2020<\/strong><\/em> Submission of recapitulative statement of intra-community acquisitions and supplies of goods, as well as provision and receipt of services, for transactions concerning the previous month<\/a><\/p>\n<\/li>\n<\/ol>\n

    Other <\/span>obligations<\/span><\/b><\/p>\n

      \n
    1. \n

      Jan. 27<\/strong><\/em>, 2020<\/em> Submission of declaration and remittance of special luxury tax for the previous calendar month<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

January 30<\/strong>, 2020<\/em><\/td>\n\n

VAT<\/b><\/span><\/p>\n

    \n
  1. \n

    Jan. 30, 2020<\/strong><\/em> Submission of declaration for payment of fair remuneration for products falling under the provisions of article 18 of Law 2121\/1993, by their importers or manufacturers, for the quarter October, November, December of the previous year<\/a><\/p>\n<\/li>\n<\/ol>\n

    Other <\/span>obligations<\/span><\/b><\/p>\n

      \n
    1. \n

      Jan. 30, 2020<\/strong><\/em> Submission of declaration of change for small businesses for their transition to the exempt regime of article 39 of the VAT Code (Law 2859\/2000)<\/a><\/p>\n<\/li>\n

    2. \n

      Jan. 30, 2020<\/strong><\/em> Submission of declaration of change for farmers, for their mandatory transition to the regular VAT regime, or their optional transition to the special VAT regime<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

January 31<\/strong>, 2020<\/em><\/td>\nOther <\/span>obligations<\/span><\/b><\/p>\n
    \n
  1. \n

    Jan. 31, 2020<\/strong><\/em> Remittance by the borrower of the contribution on foreign currency loans from foreign credit or financial institutions, received during the previous month<\/a><\/p>\n<\/li>\n

  2. \n

    Jan. 31, 2020<\/strong><\/em> Fixed telephony subscriber fee (Billing period – November of previous year)<\/a><\/p>\n<\/li>\n

  3. \n

    Jan. 31, 2020<\/strong><\/em> Mobile and prepaid telephony subscriber fee for November<\/a><\/p>\n<\/li>\n

  4. \n

    Jan. 31, 2020<\/strong><\/em> Submission of application form for article 63 of Law 4172\/2013, for exemption from withholding tax on intra-group dividends, as well as on interest and royalties paid between associated companies, for November<\/a><\/p>\n<\/li>\n

  5. \n

    Jan. 31, 2020<\/strong><\/em> Remittance of accommodation tax (article 53 of Law 4389\/2016) for December of the previous year<\/a><\/p>\n<\/li>\n

  6. \n

    Jan. 31, 2020<\/strong><\/em> Submission to A.A.D.E. of declaration for the environmental fee on plastic carrier bags, for the quarter October, November, December<\/a><\/p>\n<\/li>\n

  7. \n

    Jan. 31, 2020<\/strong><\/em> 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 for the promotion of product sales or provision of services carried out exclusively or primarily via the internet, for the invoiced expense of the previous month<\/a><\/p>\n<\/li>\n

  8. \n

    Jan. 31, 2020<\/strong><\/em> Payment of Recreational and Day-Trip Vessels Fee (TE.P.A.H.) for recreational vessels and professional tourist day-trip vessels whose stay in Greek territorial waters will occur during the following month<\/a><\/p>\n<\/li>\n

  9. \n

    Jan. 31, 2020<\/strong><\/em> Submission of declaration of informational details for real estate leases via the internet (December period)<\/a><\/p>\n<\/li>\n

  10. \n

    Jan. 31, 2020<\/strong><\/em> Submission of declaration for the subscription television fee (Refers to November of the previous year)<\/a><\/p>\n<\/li>\n

  11. \n

    Jan. 31, 2020<\/strong><\/em> Departure of the United Kingdom from the European Union with a final date of January 31, 2020<\/a><\/p>\n<\/li>\n<\/ol>\n

    Withholding taxes<\/b><\/span><\/p>\n

      \n
    1. \n

      Jan. 31, 2020<\/strong><\/em> Submission of declaration and remittance of withheld tax by general government entities, 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 (November Period)<\/a><\/p>\n<\/li>\n

    2. \n

      Jan. 31, 2020<\/strong><\/em> Withholding tax on income of contractors for all types of technical projects 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 (November Period)<\/a><\/p>\n<\/li>\n

    3. \n

      Jan. 31, 2020<\/strong><\/em> Submission of analytical statements with data on transactions involving derivative financial products for the quarter October, November, December of the previous year<\/a><\/p>\n<\/li>\n

    4. \n

      Jan. 31, 2020<\/strong><\/em> Electronic submission of form E11 (notification of annual regular leave details)<\/a><\/p>\n<\/li>\n

    5. \n

      Jan. 31, 2020<\/strong><\/em> Submission of declaration for remittance of tax and the special solidarity contribution of Article 43A of Law 4172\/2013, withheld from income from salaried employment and pensions (November period)<\/a><\/p>\n<\/li>\n

    6. \n

      Jan. 31, 2020<\/strong><\/em> Submission of declaration for remittance of withheld tax on income from dividends, interest, and royalties, based on the provisions of Article 64 of Law 4172\/2013 (November period)<\/a><\/p>\n<\/li>\n

    7. \n

      Jan. 31<\/strong> 2020<\/em> Submission of declaration for remittance of withheld tax, in accordance with the provisions of case d’ of paragraph 1 of Article 64 and cases a’ and c’ of paragraph 5 of Article 69 of Law 4172\/2013 (business activity, prepaid tax on legal fees, payable dividends of bar associations, etc.) (November period) <\/a><\/p>\n<\/li>\n<\/ol>\n

      Declaration Intrastat<\/span><\/b><\/span><\/p>\n

        \n
      1. \n

        Jan. 31, 2020<\/strong><\/em> Submission of Intrastat statistical declaration for the month of December<\/a><\/p>\n<\/li>\n<\/ol>\n

        Ship Taxes<\/b><\/span><\/p>\n

          \n
        1. \n

          Jan. 31, 2020<\/strong><\/em> Submission of 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<\/a><\/p>\n<\/li>\n<\/ol>\n

          APD EFKA<\/b><\/span><\/p>\n

            \n
          1. \n

            Jan. 31, 2020<\/strong><\/em> Submission of APD for the month of December by employers of common enterprises, regardless of registration number<\/a><\/p>\n<\/li>\n

          2. \n

            Jan. 31<\/strong><\/em>, 2020<\/strong><\/em> Submission of APD for the month of December by employers of construction and technical projects, electronically or at an IKA branch, regardless of A.M.E.<\/a><\/p>\n<\/li>\n<\/ol>\n

            VAT<\/b><\/span><\/p>\n

              \n
            1. \n

              Jan. 31, 2020<\/strong><\/em> Submission of 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<\/a><\/p>\n<\/li>\n

            2. \n

              Jan. 31, 2020<\/strong><\/em> Submission of periodic VAT declaration (debit – zero – credit) for businesses with double-entry accounting books, for the month of December of the previous year<\/a><\/p>\n<\/li>\n

            3. \n

              Jan. 31, 2020<\/strong><\/em> Submission of periodic VAT declaration (debit – zero – credit) for businesses with single-entry accounting books, for the calendar quarter October, November, December of the previous year<\/a><\/p>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Source: Tax Heaven<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

              During January 2020, in addition to the usual obligations, the following also require attention: i) by January 15, 2020, the […]<\/p>\n","protected":false},"author":1,"featured_media":9847,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[749,822,866],"tags":[864,865],"class_list":["post-9846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-update","category-tax-services-for-businesses","category-accounting-services","tag-obligations","tag-tax-obligations"],"_links":{"self":[{"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/posts\/9846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/comments?post=9846"}],"version-history":[{"count":0,"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/posts\/9846\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/media\/9847"}],"wp:attachment":[{"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/media?parent=9846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/categories?post=9846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.link.com.gr\/en\/wp-json\/wp\/v2\/tags?post=9846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}