Filing tax returns with over speeds up 7 in 10 not to pay extra tax. Based on available data, already issued 421.351 liquidations. According to them for almost 75% of taxpayers there is absolutely no additional charge, while the 25% will pay extra tax.
- For 108.196 liquidations, the 25,68% of the total, προκύπτει επιπλέον φόρος 54,7 million. που αντιστοιχεί σε μέσο φόρο 505 euro.
- For 63.394 liquidations, the 15,05%, θα υπάρχει συνολική επιστροφή 17,7 million. που αντιστοιχεί σε μέσα επίπεδα σε 279 euro, while
- The 249.761 liquidations, the 59,28%, είναι μηδενικά.
Taxpayers with debit note have the opportunity to pay the tax:
- Lump sum until 29 July 2022 with discount 3% either
- In 8 equal monthly installments with the first installment being paid by 29 July 2022 and the last until 28 February 2023.
The deadline for submitting tax returns expires on 30 June 2022 και η ΑΑΔΕ με έναν αναλυτικό οδηγό δίνει απαντήσεις για τους κρίσιμους κωδικούς του νέου εντύπου Ε1 που πρέπει να προσέξουν οι φορολογούμενοι για να αποφύγουν τις επιβαρύνσεις αλλά και τις περιπέτειες με την Εφορία.
The detailed guide of AADE
1. It is mandatory to update my contact details for submitting the statement;
Taxpayer details are required to be up to date, as they are also used as contact details by the Tax Administration. When submitting the application electronically using the online service for confirmation of data, the obligor and the spouse must have already updated their contact details in myAADE / Register & Contact, after 11/09/2021. If you have not updated them, via a link you will be taken to myAADE to fill in the contact details. The need to fill in the e-mail address correctly is pointed out (e-mail) your, as it is used to notify transactions. The notification made to the specific address is considered to have been legally effected, with the result that it has all the consequences provided by the law for the taxpayer..
2. It is mandatory to complete the AMKA when confirming the data;
Yes. In case you have not been granted AMKA, you will choose one of the reasons for not acquiring.
3. My son completed them 18 years and is my dependent member. He must obtain his own TIN.;
Adult children should have a personal TIN. in order to include them as dependent members in your statement.
4. I do not agree with the elements that are pre-filled in the income codes. What should I do;
Contact the employer or organization and in case of incorrect submission, the employer or organization must re-submit the file electronically with the correct certification information. In case the employer re-submits a certificate file, the new data will be pre-filled.
5. I have received pensions retroactively. How will I declare them;
The retrospectives of the previous years will be declared with an amending declaration to the Tax Office. in the years concerned. If the retrospectives refer to the tax years 2015 and henceforth, the amendment declaration is submitted electronically. These statements are submitted on time by 31/12/2022.
6. The codes with the amounts of expenses 049-050 pre-filled;
The specific codes are not pre-filled by AADE, but the minimum amount required is listed by the taxpayers. To facilitate this calculation, AADE posts the electronic information at its disposal and the taxpayers having the burden of proof themselves, indicate those amounts that meet the required conditions. Expenses that have been reimbursed by electronic means of payment, but are not included in the posted information, are included if they meet the same conditions and are proved by the taxpayer by any appropriate means. In the inner code table 049-050, In addition, the income tax and ENFIA payments made within it are displayed 2021 as well as installments on loans, if any. In the corresponding fields, loan installments must be completed, the payment of rents as well as the payment of an alimony amount if they exist and have been made with the defined means of electronic payment within the 2021.
7. Which contributions to insurance companies do I fill out?;
If you are employed or retired, These codes are filled with amounts related to insurance contributions paid by the employees or pensioners themselves to compulsory insurance organizations due to redemption of insurance time., such as military service time, and which reduce income from paid work or pensions. NAT contributions are also completed, as well as the amounts paid by the employees themselves in favor of occupational insurance funds (explained to the attendees that this price is a result of the high clearing price), in so far as they are concerned with their employment.
caution: The amounts of insurance contributions withheld and reimbursed by the employer-insurance body for employees are not completed- retirees and listed on the respective pay slips.
8. I have changed main residence inside 2021, how do I state it;
You will select the yellow box in the table 5.1 and you will enter the details of the other residence, you will characterize it, you will enter it and select "Transfer to Declaration". End, you will select the last main residence and again "Transfer to Declaration".
9. How to fill in the table 5.1 home ownership;
You will select the yellow box, will open the sub-panel which gives the option to display either last year's real estate declaration image, or the image of E9. Declare any real estate you own, characterize them accordingly (Lady – 1the secondary – 2the secondary – others – independent auxiliary spaces), enter them and finally select "Transfer to the Declaration". In the case of ancillary spaces that are not in the same building as the main or secondary residences, their area and address are filled in the corresponding fields of the main or secondary residences. Additionally for the declaration of use of independent auxiliary spaces without details of main or secondary residence, the surface is completed in the field of auxiliary spaces and in the use independent auxiliary spaces are selected. In case the properties you want to declare do not appear, you will select the introduction of a new property and you will enter all the details of the property.
10. How can I modify the details of a property;
If you do not agree with the details of the property, as they appear, you need to delete them and enter them as new properties with the correct details. These changes relate solely to the completion of the E1 declaration and do not affect your property image.
11. What is the Power Supply Number?;
You will look for it in the electricity bills sent to you by the electricity provider or on the consumption meter. You will enter the first nine digits without spaces.
12. It is mandatory to fill in the postal code for the residences of the Table 5.1;
The completion of the postal code (Post Code) is mandatory for the properties which are declared in this Table.
13. How do I fill out my application when I rent a main residence;
You will need to complete the table 5.1. Selecting the yellow box, you will enter the details of the residence, you will mark it and select "Transfer to Declaration". caution: you have to click on the code 203 the indication "Leased". Then you will fill in the table 6.11.
14. It is mandatory to fill in the Lease Declaration Number for a house that I rent (main residence, secondary, for children studying);
Yes. On the board 6, in the new columns of the case tables 11, 12 and 13 entitled "Lease Declaration Number", fill in the number of the Real Estate Lease Information Statement of the respective lease agreement.
15. How do I complete my statement when I'm a guest?;
Fill in the code sub-table 801 the A.F.M.. of the person hosting you, the sq.m.. of the house and the months of hospitality. If the person hosting you has already filed a tax return and has not declared their hosting, should be preceded by an amendment statement to include you in the guests.
16. How do I add to my statement that I am hosting natural persons subject to a statement;
In the code (007-008) opens a sub-table in which you fill in the TIN. of the person being hosted, the sq.m.. of your home and the months you hosted it.
17. How do I fill in my declaration when I live with my spouse having chosen to submit a separate declaration and the property we own belongs to my spouse;
In the subcode of the code 801 will choose the cohabitation with a spouse in the field of TIN. will complete the A.F.M.. of the spouse who owns the property. The spouse who owns the property will not state the code 007 that hosts his / her spouse.
18. How to confirm when the marriage has not been declared and the wife does not appear on the confirmation board;
You must update the Tax Registry. for the marital relationship. After the update, you will proceed to the confirmation after entering the TIN. of the spouse and her other required information.
19. I broke up, how do I delete the wife in the confirmation table;
You must update the Tax Registry. to terminate the marriage. Subsequently, you will delete the VAT number. of the spouse and her details will be automatically canceled. End, select "Confirm".
20. A joint declaration is mandatory for the parties to a cohabitation agreement;
The parties to the cohabitation agreement (MSS) may file a joint income tax return if they have informed the Department – Office of Administrative and Computer Support of the competent Tax Office.. In this case they have the same tax treatment as married people.
21. I broke up, how do I delete the wife in the confirmation table;
Before confirming the data of your declaration, you must inform the Register of the competent Tax Office.. to terminate the marriage. Subsequently, you will delete the VAT number. of the spouse and her details will be automatically canceled. End, select "Confirm".
22. I broke up, how do I delete the spouse in the confirmation table;
Before confirming the data of your declaration, you must inform the Register of the competent Tax Office.. to terminate the marriage. Subsequently, you will delete the VAT number. from the field "WIFE" and you will enter it in the field "OBLIGATORY". End, select "Confirm".
23. I'm in a state of bankruptcy. I will file a joint statement with my spouse;
In this case no joint statement is submitted. The declaration regarding the bankruptcy property is submitted in handwriting to the competent Tax Office. from the bankruptcy trustee. The declaration for other incomes is submitted electronically by the taxpayer himself.
24. I want to file a statement and my spouse has passed away before filing the statement. What to do;
Death is declared to the Department – Office of Administrative and Computer Support of the competent Tax Office. and separate statements are submitted. The living spouse submits the application electronically, while for the deceased spouse the declaration is submitted by the heirs to the competent Tax Office.. The following applies to the electronic declaration of the living spouse in the confirmation process,what has been reported in cases of separation.
25. I am a foreign tax resident and my tax residence is displayed incorrectly. How do I fix it;
You can select the correct country of your tax residence from the list that appears. In this case you should also inform the Department of Administrative and Computer Support.
26. I also do business in use 2021 I also have income from paid work. I can be taxed according to the provisions of approx. f’ par. 2 article 12 of K.F.E.;
You will submit your initial declaration electronically declaring your income as income from business activity and then you will submit an amending declaration to the competent Tax Office.. and after checking all the conditions set by law, the way of taxation of your income will be determined.
27. I have a certificate / decision from the insurance company with which I retired due to disability 80% and above. I am entitled to their discount 200 euro;
No, because occupational or insurance disability is not taken into account (approx. a’ par. 1 article 17 ΚΦΕ).
28. My property is not electrified and there is no consumption meter. What will I fill in the corresponding code;
Filling in the supply number for all properties is mandatory. In case there is no counter you will fill in the nine digit number 999999999.
29. It is mandatory to fill in the postal code for the residences of the Table 5.1;
The completion of the postal code (Post Code) is mandatory for the properties which are declared in this Table.
30. I have a dependent member who I declare in the table 8 of the statement, while there is also the obligation to submit a tax return by the member. I have to fill in the details of the dependent member in the code sub-table 007-008 for hosting;
If the dependent member lives with you and is listed on the board 8 it is not necessary to fill in the code 007-008.