The provisions include – among others – h Permanent Excise Duty Exemption on agricultural oil from 2025the supply incentives for donations to the Greek State from legal entities and are imported new digital tools which provide to AADE the ability to control and impose sanctions on the providers of Electronic Data Issuance Services.
In particular:
– The exemption of agricultural oil from the Special Consumption Tax is permanent with the application of a zero rate from 2025, as the government had committed. Farmers, by presenting the oil purchase invoices through a procedure to be determined by a Ministerial Decision, will receive the refund of the EFC they have paid in each year. It is emphasized that the refund amount of the Excise Tax is inalienable and non-confiscatable.
– It is stipulated that the donations of legal entities to the Greek State will be deducted from their taxable income.
-The audits of the AADE and the penalties provided for violations related to the use of cash registers are extended to the Providers of Electronic Information Issuance Services for cases of violation or falsification or intervention with the information transmitted to the Tax Administration. Among other things, it is foreseen that AADE may suspend the use of A.F.M. or their operation, to impose sanctions if documents issued using this provider’s software are not transmitted to the MyData digital platform, due to the loss of communication between the person liable for transmission or the provider and the AADE, while the failure to declare finality is now penalized suspension of the electronic funds transfer terminals at the point of sale as well as the issuance of tax information using an approved and non-declared tax electronic mechanism or provider of electronic data issuance or a declared and non-approved tax electronic mechanism. Also, the monetary reward applicable to the complaint of issuance of receipts by counterfeit cash registers through the “Appodixi” application, is extended to complaints of improper operation of Electronic Document Issuance Service Providers that lead to the imposition of a fine.
– The exemption from EN.F.I.A. is extended for 2024. areas in the North Aegean, Evia and Thessaly that were affected by natural disasters.
At the same time, with other provisions, measures are foreseen to deal with the adverse consequences for businesses and farmers of the Municipalities of Volos and South Pelion that were declared a few days ago in a state of emergency in the Pagasitikos gulf.
-For debt settlement requests to the Tax Office that are submitted until December 31, 2024, it is provided that a certificate from an appraiser is not required for the debtor’s ability to cope with the settlement.
The Deputy Minister of National Economy and Finance Christos Dimas stated: “The abolition of the Stamp Fee for over 600 transactions and its replacement by the Digital Transaction Fee is a measure that frees citizens, professionals, businesses and the State from bureaucratic procedures that burdened them until now. Essentially, we are modernizing, simplifying and digitizing the legislative framework that has been in effect since 1931, but we are also proceeding with its abolition -where required-“.
The settings for the stamp provide for the following:
-The Stamp Duty is abolished in a number of important transactions such as: utility loan, insurance transactions, formation and capital increase of non-profit legal persons/entities, guaranteed bank credits in favor of importers, contractual interest on loans and credits.
Additionally, it is abolished in more than 100 transactions involving stamps on receipts (eg marriage license, professional licenses, etc.).
-It is also abolished in more than 500 transactions in which a Stamp Fee of 2.4% or 3.6% was imposed on reservations concerning NPDD or the State (e.g. Stamp on Reservations for the National Medicines Organization (EOF), for TACHDIK (Court Building Financing Fund), in favor of EADISY (Independent Public Procurement Authority) Ms. For reasons of complete legal security, it is expressly provided that no Digital Transaction Fee is imposed on contracts, transactions and transactions that fall within the scope of the Value Added Tax Code, the Code Taxation of Inheritances, Gifts, Parental Allowances and Winnings from Games of Chance (law 2961/2001), real estate transfer tax, capital accumulation tax, banking tax and car transfer tax.
-The new Digital Transaction Fee is introduced, which will be imposed on the transactions expressly named in the law, regardless of the place of their preparation, as long as at least one contracting party has a tax residence or permanent establishment in Greece and there is no reason for exemption for the contracting parties. These transactions are not subject to other indirect taxes.
The Transaction Fee for transactions between individuals will be confirmed after an electronic declaration is submitted through a new digital platform that will be put into operation by AADE. The declaration and return of the Fee is made by the end of the following month from that of the transaction.
Excluded are the cases where there is an obligation to withhold income tax (its certification and payment is based on the withholding tax deadlines), rents (its payment is made through the submission of the Income Tax Declaration) and the case of a current account (the declaration and the return is made within the first month of the following tax year). For transactions with the State, the Transaction Fee is paid electronically before the relevant act is drawn up or issued.
The coefficients of the Digital Transaction Fee for transactions between individuals are clarified and defined as follows:
1) 3.60% on real estate rents, on invoices for the collection of compensation for legal interest and late payment interest and on transactions or contracts between natural persons who do not carry out a business activity and persons who carry out a business activity and are contracted for acts not related to it as well as in the cases where one contracting party is the State, Municipality, NPDD.
Regarding rents, it is clarified that: the Digital Transaction Fee is not imposed on leases that are subject to VAT. and in residential rental contracts. The lessor is responsible for declaring and paying the Digital Transaction Fee. If the lessor is not obliged to submit an income tax return, then the lessee is liable for the declaration and return.
2) 2.40% if all the contracting parties or business partners are engaged in business activity, or at least one of them has the legal form of SA, EPE and IKE.
3) 1.20% if it is a payment of remuneration to natural persons or members of management and for depositing or withdrawing from the funds of legal persons and entities.
4) 0.30% on checks presented (“plates”) to credit institutions.
Other provisions:
The exclusive use, management and exploitation of the Galatsi Olympic Center is granted to the Municipality of Galatsi for 40 years. Instead of compensation, the Municipality is obliged to restore the damage to the roof of the facility’s buildings, undertakes the obligation of energy upgrading of the facility’s buildings to the extent that it gradually becomes energy independent and to inform the Minister of National Economy and Finance and the ET every five years .A.D. S.A. for the development of the utilization of the facilities and the progress of its obligations. At the end of the concession, he will return the properties with the improvements he has made, which remain for the benefit of the State without the Municipality of Galatsi being entitled to compensation for them. The concession is revoked if the Municipality does not proceed with the necessary extensive repairs to the roof of the facility’s buildings and, of course, if the Municipality does not house free public services as promised.
The free grant of real estate from European Union states to non-profit legal entities for the fulfillment of their educational and cultural purpose is exempt from presumptive income and ENFIA.
AADE is designated as the competent authority in relation to transnational cooperation within the European Union with the United Kingdom and Norway on tax and customs matters.
The maximum amount of the Retail Price Before Taxes of a car granted for business use and not considered as income is increased to 20,000 euros.
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#Digital #Transaction #Fee #Bill #passed #transactions
