Fines from 100 to 500 euros predicts AADE In cases of non -submission or late submission of tax returns and information returns. The amounts change depending on whether the debtor is a natural or legal person, as well as the seriousness of the infringement.
In its multi -page circular, AADE defines the new framework for imposing fines, as it was formed after the revised Code of Tax Procedure (CPC) has been voted on. The circular clarifies the limits and cases where the fines are activated, emphasizing taxpayers’ compliance.
In particular, for non -submission or late submission of tax returns and information returns or non -response to the request of the tax administration, a fine of EUR 100 for each infringement shall be imposed. The fine for late statements is not imposed if the amount of the tax or the additional amount of tax required to pay the taxpayer does not exceed EUR 100.
For example:
- 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. 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. Indicative examples of such cases are the introduction or correction of the PPC supply number or the lease declaration, the AMKA of the debtor or some of its dependent member, the taxpayer’s VAT ID in cases where the electronic application is requested, the introduction of vacuums or the semi -semi -semi -semi -seas.
Late VAT
At 250 and 500 euros (depending on the accounting system applied by the debtor) the fines for late VAT statements are.
For example: VAT declarant holding a simplistic accounting system submits the original VAT statement of the first quarter of 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 amounts of up to 30 euros, these amounts are transferred
for payment to the next tax period and the VAT declaration is considered zero.
For E9
As stated in the circular, omission or late submission of property (E9) declaration (E9) is only imposed once when it comes to the same changes that were simply not declared 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.
In addition, the following apply:
- For violations of the late submission of other indirect tax returns (eg stamp duty, digital transaction fees, climate crisis -resistant fees), a fine of 100 euros is imposed.
- The fine of EUR 100 is imposed in each case of non -submission or late submission of inheritance tax, donation, parental benefit, real estate transfer, gambling profits, single property tax (ENFIA) and Special Tax (Special Tax).
- The fine is increased to EUR 250 when it comes to taxpayers (with a simplistic accounting system) who do not submit or submit a late tax return statement or do not respond to the tax administration request for information or information. Doubles at 500 euros in cases where debtors adhere to duplicate accounting system