To “run” their tax obligations for the month of December, which is the last month of the year along with the holidays, the taxpayers so that they are consistent in order not to be faced with unpleasant surprises that will be imposed on them with fines and surcharges.
This year, as in recent years, there may be no surprises for citizens, such as the imposition of additional taxes, but this in no way means that the existing obligations are few. And this is because the deadline for a series of actions that taxpayers should take is December 31, 2024.
A relevant list includes payment of installments for income tax, LIGHTh payment of installments for ongoing arrangementsh payment of traffic feesh submission of declarations for retroactive and accrued remuneration paid in 2023 and the submission of declarations by the heirs for those who passed away within 2024.
Also, although it is not a contractual obligation towards the state, taxpayers should hurry, if they have not done so, to complete the amount of e-receipts, but also to cover the presumptions, through parental benefits or donations for those who acquired assets within 2024 and the amount of income is not such as to cover the presumption.
Something that should be noted and is of particular importance: From the Ministry of Finance they state in all tones that no extension of any kind will be given to the relevant deadlines (eg payment of traffic fees).
Let’s look in detail at all the obligations that taxpayers have and in which they must be consistent in the coming days and until 2024 expires.
The list of backlogs “running” until the end of 2024 includes:
1. Statement on Retrospectives: Taxpayers who collected retroactively in 2023 (salaried employees, pensioners, etc.) must submit amending returns by December 31, 2024. The amending declaration concerns the year for which the retroactive returns were issued. Upon submission of the declaration, a new invoice is issued and the tax must be paid once until the end of January 2025.
2. Statement to cover evidence: Taxpayers who want to meet presumptions of living or acquiring assets for 2024 can declare parental cash benefits through the myProperty platform until the end of December.
3. Declaration by heirs: Heirs who need to file an income tax return for people who died in 2023 must do so by December 31, 2024. The return can be made digitally through myAADE or by hand at the D.O.Y.
4. Declarations of foreign residents: Those who moved their residence abroad in 2023 must submit a tax return by December 31, 2024.
5. Declaration of immobility of vehicles: The digital filing of vehicle plates must be done through the AADE myCar platform until December 31, 2024.
6. Payment of the 9th installment of ENFIA: Taxpayers should proceed with the payment of the Property Tax. It should be noted that the payment of two other installments (January – February) is planned for the payment of the 2024 ENFIA.
7. Payment of the 6th installment of income tax: Those who have not paid the tax should pay the 6th of the 8 total installments provided for. The other two are scheduled for January and February.
8. 2025 toll payment: Payment of road charges must be made by 31 December 2024. There is no extension and late payments will attract penalties. The fines are as follows:
- 25% of the fee amount if paid by January 31, 2025.
- 50% of the amount if paid within February 2025.
- Equal amount of traffic fees in case of payment after March 1, 2025.
9. Payment of installments of arrangements: Taxpayers need to settle these backlogs to avoid any additional burden and stay current with their tax obligations.
10. Submission of declarations for those who moved their headquarters outside of Greece: Those taxpayers who moved their residence abroad in the previous year must submit a tax return by December 31, 2024.
11. Submit a statement from where you belong: Submission of asset status declarations (whereabouts) for the years 2022 and 2023 by 300,000 debtors.
12. e-receipts: Taxpayers must meet their expenditure liability of 30% of their annual income through electronic payments. Those who do not fulfill this obligation risk incurring an additional tax. The penalty corresponds to 22% of the amount remaining to cover the limit and is expected to be imposed on the 2025 tax return.