In order to receive the receipt and carry out his transactions without obstacles, the citizen should either have paid all his debts to the State or have settled them in installments through partial payment arrangements. If he has overdue and unpaid small debts up to 30 euros, he is not prevented from receiving the receipt.
In order to clarify the provisions that provide for the issuance of proof of tax awareness, the Independent Public Revenue Authority has drawn up the following guide of six questions and answers:
- In which cases is proof of tax awareness required?
The presentation of proof of tax awareness becomes mandatory in the following cases:
a) For the collection of money or the repayment of payment instruments from the public sector, as defined in the current legislation, from public accountants and those who make payments by order or authorization of the above, as long as the gross amount for each payment instrument exceeds one thousand five hundred euros (1,500), per beneficiary. The proof of tax awareness is presented by the collector to those carrying out the payment or redemption of the security, when paying or redeeming it. Payment securities that are paid with an amount below 1,500 euros are set off against any debts of the beneficiaries, as long as the conditions of article 75 of Law 4978/2022 (Public Revenue Collection Code – KEDE) are met.
b) For the conclusion and renewal of loan, credit and financing contracts in general with banks and other credit institutions recognized in Greece, as long as they are granted with the guarantee of the Greek State, except for those granted for the restoration of losses resulting from extraordinary events. The proof of tax awareness is presented by the contracting party to the bank or credit institution when concluding or renewing the contract and when it is executed by the collector.
c) For the transfer of real estate due to encumbrance, parental provision, donation or by voluntary auction, as well as for the voluntary establishment of real rights on real estate, the distribution of joint real estate, the voluntary exchange of real estate and the establishment of horizontal ownership, if in the latter case the contract is drawn up between the contemporaries of the property or third parties, regardless of whether it is subject to the postponing condition of construction. The proof of tax awareness is presented, respectively, by the transferor of the property or the provider of parental support or donation, the provider of the right in rem, the co-owners or the buyer on behalf of the seller in the case of self-contracting, to the notary who draws up the relevant deed, who is obliged to mention in the text of the deed the service issuing the receipt, its number and date.
d) For participation in tenders for the execution of public works or the provision of services or supplies by the public sector, as defined in the current legislation. The proof of tax awareness is presented by the tenderer to the service where the tender is submitted.
e) For the payment of the assigned monetary claims against the entities of the a. The proof shall be presented to those carrying out the payment or redemption of the security, upon payment or redemption thereof, both by the assignor or pledgee and by the transferee or pledgee. The issuance of proof of awareness of the assignor or pledgee is requested either by the assignee or by the pledgee. If the conditions for granting it due to debts are not met, the money to be collected is returned to the State up to the amount of the confirmed debts at the time of their return.
f) For any other act, transaction or action for which proof of tax awareness is required by the provisions in force at any given time.
2) Which debts are taken into account for the granting of a tax awareness certificate?
All overdue basic debts certified to the Tax Administration, including debts due to co-obligation/joint responsibility of the applicant (natural or legal person or legal entity), as long as they exceed thirty (30) euros, i.e. debts certified to the State (to the Tax Administration – DOU, KEMEEP, KEFOMEP etc.) and to third parties.
3) From where is the tax awareness certificate issued?
The proof of tax awareness is issued compulsorily electronically upon the request of the interested party and if this is not possible, then it is issued by any DOU or KEMEEP or KEFOMEP or KEVEIS. The trader himself is exempted from the obligation to present the proof of awareness to the institutions and services certified by the Ministry of Finance that they are required to request and receive it electronically via the Internet, as long as this is supported. Taxpayers can request and receive the tax awareness certificate from the Taxpayer Service Offices (TAS) of the DOU of the General Directorate of Tax Operations (GDFL) of the AADE, as well as from the Citizen Service Centers (CSC).
4) What is written in the application for the granting of a tax awareness certificate?
a) If submitted by a natural person, full name, patronymic, Tax Registration Number, professional and residential address, ID card or passport number, if foreigners.
b) If submitted by a legal entity, name, address and Tax Registration Number.
c) The purpose for which it is requested.
d) The institution to which it will be deposited.
e) If the receipt is requested for the collection of money, the details of the payment document with the Unique Registration Number (UIN) or, in the absence of a UIN, any element that identifies the specific payment and the amount of the collection for which a receipt of tax awareness is required. In the case of periodic claims, the elements of the periodic claim that prove its periodic nature are also indicated, such as the serial number of the periodic claim/contract, the date of the document/contract and the amount collected.
f) If the proof is requested for the transfer of a property or the establishment of a real right on it due to compelling reason with the condition of withholding, the identification number(s) of the property (ATAK), which will be transferred or on which a real right will be established, the objective value (based on the applicant’s percentage of ownership) of the property or real right, as well as the price (based on the percentage of ownership) and the terms of withholding and return of the price, such as indicatively through the granting of a loan. If the ATAK does not exist either because the applicant for the proof of tax awareness is not obliged to submit a declaration of real estate data or because the right to be transferred does not fall within the scope of application of paragraph 1 of article 23 of Law 3427/2005, the descriptive data of property. In the case where the proof of tax awareness is requested by the notary for the contractor when transferring plots of land to a third party, as well as in the case where the proof of tax awareness is requested for the drawing up of a final contract for the transfer of real estate in execution of a pre-contract with a self-contract, the descriptive details of property.
5) What is the validity period of the tax awareness certificate?
The validity period of the proof of awareness, regardless of the act or transaction for which it is requested, is two (2) months, as long as there are no confirmed debts, and one (1) month, in case of non-due debts, debts that are suspended collection or have been subject to a program of arrangement or installment payment facilitation.
6) In which cases is a debt certificate issued for debt to the State?
If a proof of tax awareness is requested for the collection of money or for the transfer of a property due to encumbrance and the conditions for granting it are not met, a certificate of debt is issued under conditions by the competent service, which is filed instead of the proof of awareness.
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