Timely submission of tax returns for special cases – Tax year 2019
May 17, 2021
There are income tax returns for taxpayers who fall into special categories, according to decision A.1070 / 31-3-2020 that are submitted on time even after the deadline for submission on 31/8/2010 (tax year 2019):
- If a tax resident of Greece transferred their tax residence abroad within the year 2019, they can submit a tax return by 31/12/2020.
- Income tax returns for people who passed away in the year 2019 are submitted in handwritten form to the competent Tax Office until 31/12/2020.
- For the retroactive earnings of previous years which were collected in the year 2019, amending declarations are submitted for the respective years until 31/12/2020. For incomes that concern the financial years from 2015 onwards, tax returns are submitted electronically via taxis. For incomes that concern the financial years 2014 and earlier, tax returns are submitted in handwritten form to the competent Tax Office.
- Any amending tax returns for the reduction of the advance payment of income tax for the tax year 2019 according to the decision (A.1186 / 2020) are submitted until 30/12/2020: For those natural persons who meet the conditions of par. 1 of article 5B of the Income Tax Code and have already transferred their tax residence in Greece within the tax year 2019, the income tax return for the tax year 2019 is submitted until the 30th of December 2020.
- Alternative taxation of income of natural persons, beneficiaries of income from pensions arising abroad, who transfer their tax residence to Greece: For those natural persons who meet the conditions of par. 1 of article 5B of L.4172 / 2013 and have already transferred their tax residence in Greece within the tax year 2019, the income tax return for the tax year 2019 is submitted until October 31, 2020. In this case, tax specified in par. 2 of article 5B is paid in a lump sum within thirty (30) days from the approval of the taxpayer's application.
