The main changes coming include the following:
-The Stamp Duty is abolished in a number of important transactions such as: utility loan, insurance transactions, establishment and capital increase of non-profit legal persons/entities, guaranteed bank credits in favor of importers, contractual interest on loans and credits.
In addition, it is abolished in more than 100 transactions involving stamps on receipts (eg marriage license, professional licenses, etc.).
It is noted that the abolition of the Stamp Duty does not entail the abolition of the tax for the transactions in question. However, it leads to a reduction in the final burden.
It is also removed from more than 500 transactions in which it was imposed
Stamp fee of 2.4% or 3.6% on reservations related to NPDD or the State (e.g. Stamp on Reservations for the National Medicines Organization (EOF), for TACHDIK (Court Building Financing Fund), for EADISY (Independent Public Authority Contracts) etc. For reasons of complete legal security, it is expressly provided that no Digital Transaction Fee is imposed on contracts, transactions and transactions that fall under the scope of the Value Added Tax Code, the Tax Code of Inheritances, Donations, Parental Benefits and Winnings from Games of Chance ( Law 2961/2001), the real estate transfer tax, the capital accumulation tax, the banking tax and the car transfer tax.
The new Digital Transaction Fee is introduced, which will be imposed on transactions, regardless of the place of their completion, 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 expressly named in the law and are not subject to other indirect taxes.
The Transaction Fee for transactions between private individuals will be verified with an electronic declaration 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 housing lease 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 the presented checks (“plates”) to credit institutions.
With other provisions of the draft law:
The exemption from EN.F.I.A. is extended for 2024. areas in the North Aegean and Thessaly that were affected by natural disasters.
It is extended again until December 31, 2024, in order to facilitate the inclusion in debt settlements, the suspension of the validity of the provision that provides for an appraiser’s certificate, guarantees and security in rem for the inclusion in the settlement of debts to the tax administration.
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