Ax fines from 100 to 500 euros awaits those taxpayers who simply omit or delay to submit a statement to AADE.
With a guide issued by AADE, the fines applied by the late tax returns and E9 amending, up to VAT debit, circular of AADE.
The fines start at 100 euros for individuals and for any non -business statement. For professionals with simplistic books the fine is 250 euros. For those who adhere to duplicate, it reaches 500 euros per infringement, even if the statement is zero or credit.
In detail the map of the fines is as follows:
1. Late statements
For non -submission or late submission of tax returns and information returns or non -response to tax administration, a fine of 100 euros is imposed for each infringement, although if the additional amount of tax exceeds EUR 100. Also, a fine is not imposed in the event of a late amendment tax return if it relates to the correction of information information, which are not related to the determination of the tax resulting from the declaration.
Examples:
A taxpayer submits first late amending statement and there is an additional tax on payment, in relation to the original declaration, 40 euros. A fine is not imposed, since the additional tax is less than 100 euros. It then submits a second (late) amending, which results in an additional tax for a 50 euro payment compared to the one specified by the immediately preceding submitted (first late) amending statement. A fine is not imposed on this statement either, since cumulatively the amount of taxes specified by both late amending declarations (40+50 = 90) does not exceed EUR 100 compared to the original statement.
A taxpayer submits first late amending statement and there is an additional tax on payment in relation to the original, 40 euros. A fine is not imposed, since the additional tax is less than 100 euros. It then submits a second (late) amending, which results in an additional tax for payment of EUR 70 compared to the one specified in the immediately preceding submitted (first) amending statement. A fine is imposed on this statement, since cumulatively the amount of taxes specified by both amending declarations (40+70 = 110) exceeds EUR 100 compared to the original.
2. VAT
Fines for late VAT statements are € 250 for professionals with a simplified system and 500 euros for legal entities using a duplicate system.
Examples
- Lieutenant to a VAT statement holding a simplistic accounting system submits the original VAT statement of the first quarter 2025, with a tax amount for more than 30 euros. A fine of EUR 250 is imposed on this statement.
- A liable for a simplified system submits the original VAT statement of the first quarter of 2025, with a discount or zero or refund. A fine of EUR 250 is imposed on this statement.
- Lieutenant to a VAT statement holding a duplicate accounting system submits the original VAT statement of 10th month 2024, with a deduction or zero or with a refund. A fine of EUR 500 is imposed on this statement.
It is worth noting that when there is an obligation to pay for up to 30 euros, these amounts are transferred for payment to the next tax period and the VAT declaration is considered zero.
3. E9
Failure to submit or late submission of property data (E9), the fine is only imposed once when it comes to the same changes that were simply not stated for more than one year.
A fine is not imposed on the declarations of a single property tax (ENFIA) and specifically for tax identification acts, which are composed of computerized by the Tax Administration.
Also, a fine is not imposed for late amending E9 years 2010 and subsequent, submitted until the posting of the cadastral data throughout the Greek territory.
The procedure
The act of imposing fines is notified to the taxpayer or the responsible person
- together with the act of determining the tax or
- Indeed, if the act of determining the tax is not issued at the same time.
The taxpayer or responsible person shall be called in writing by the AADE Governor to submit any objections to the forthcoming issuance of fines at least twenty days before its issuance, with the exception of the obligations of fines for non -submission of taxpayers and fines and fines for non -submission of tax returns. tax.
The fines shall be paid one -off up to the thirty day after the notification of the enforcement act.