In May, the electronic platform of the Independent Public Revenue Authority (AADE) will be opened to submit amending statements by thousands of taxpayers, who received retroactive sums of salaries, pensions, agricultural aid and compensation after the ERTE.
The amounts of the retroactive and the years they relate are referred to in Taxis and specifically in the field of income tax return. To see … details, the debtors choose “Information of Income-Transportation-Objectives of Taxes”. When the application is opened, they select an amending statement and a retrospective E1 statement and after the codes are supplemented with the amounts they will definitively submit the statement.
The tax on retroactive income will be calculated by the income tax scales of natural persons and a special solidarity levy in force in the years in which the retroactive downsides. It will be preceded by the deduction of the tax withheld (if withheld) at a rate of 20% upon payment of retroactives.
The extra tax on the basis of the amending declaration should be paid one -off by January 31, 2026, and especially retirees can pay the tax at 2 to 48 bonus monthly installments by incorporating the debt to the fixed arrangement.
For taxpayers taxation, taxpayers should be aware that:
All kinds of earnings, pensions, additional remuneration and compensation paid retroactively in 2024 to employees and retirees under law, court ruling or collective agreement, as well as cases granted delayed either pensions or retroactive agencies. have acquired the right of collection and will be declared with an additional – amending statement in time. This means, for example, that for retroactive amounts of pensions relating to the year 2022, taxpayers should choose as the year of submission of the amending declaration in 2023.
In the retrospective statement, the amounts are pre-contracted in the respective codes and there is no possibility of taxpayers to complete or modify another code. Those who want to modify other details of the statement should submit a separate amending tax return.
A supplementary statement in time will also be declared the unpaid pay paid in 2024 and provided that they are distinguished in the annual remuneration certificate granted to the beneficiary or arises by any appropriate means of the year in which the year in which they are reported. of the Insurance Agency, etc. For these remuneration for which the tax tax was returned or had to be reimbursed in an earlier tax year, amending statements are submitted to the service responsible for receiving the years where these earnings are dated.
The timely amending declarations are not burdened with fines and interest and no fines shall be imposed and in the event of a late amending declaration if the additional amount of tax resulting in relation to the original declaration is up to EUR 100. The amending statements submitted late, not due to the fault of the beneficiary of the income but due to the late mission of an original or amending electronic file to AADE, monthly or annual, are also considered timely. A body, when necessary for completing and filing a declaration, shall be considered timely if they are submitted within the tax year issued by the certificates by the body.