Tax return 2022 without errors

On Friday, March 31, the tax filing platform opened. You have three months, until June 30th, to report your income for the past year, and you must do so without error. What do you need to know? 20 questions and answers.

If you are not sure of your competence, it is better to ask an accountant for help – he will fill out the form carefully and without errors, saving you from possible unpleasant surprises.

The additional tax for those who have it must be paid in eight equal monthly installments, the first of which is due by the end of July, and the last by February 28, 2024. If the taxpayer has the financial capacity and the desire to pay the entire tax at once, he will receive a 3% discount if he does so before July 31.

What has changed in tax returns this year, and what questions are most often asked by taxpayers? Answers to the most relevant.

Who is required to file a tax return?

Anyone who is tax resident in Greece and is at least 18 years of age. For the tax authorities, it does not matter whether this person is a dependent, and what income he receives – real or imputed *.

Can spouses file separate tax returns, and how is it done?

To do this, it was necessary to declare to the tax service before February 28. If this does not happen, then the declaration will be joint. Exceptions are cases where, at the time of filing the declaration, the marital partnership has broken up, or one of the spouses is bankrupt, or is under judicial recovery. In the case of a joint declaration, the calculation is made separately for each spouse, and two acts of tax calculation are issued, one for each spouse. Please note that all of the above applies to those who have entered into a cohabitation agreement, they are subject to the same tax treatment as married couples.

Do the same deadlines for filing a declaration apply to those who have died?

No. The legal heirs of the deceased will have to file a tax return on income received in 2022 and before the date of death, by December 31, 2023 and only to the tax office of the deceased, since this cannot be done electronically.

If a minor child submits a separate declaration, does another obligation arise in connection with the receipt of income?

Yes. If there is income from another source, such as income from real estate, it is listed on the responsible parent’s declaration.

Should the declaration include a social security number?

Yes. A Social Security number is required for both the obligated parent and spouse. The only exceptions are those who are not required to obtain a Social Security number. It is also mandatory to include the social security number of dependents. Taxpayers who, for reasons related to their sensitive personal data, do not wish to disclose AMCA neither for themselves nor for their dependents, as well as employees of Τράπεζας Εμπορίου και Ανάπτυξης Εύξεινου Πόντου are exempt from this.

For which family members the number should be indicated AFM?

For all dependent family members (unmarried children, underage orphaned relatives, disabled siblings, etc.), as well as for dependents over 18 years of age and for dependents under 18 years of age, provided that they were assigned an AFM number at the time of filing the declaration.

If the child lives with the parents, who does the presumption apply to?

If the children live with their parents, then the presumption of residence does not apply to them, and the parents bear the presumption.

If children study in another city, different from the city of their parents, and rent housing, how is this declared?

For dependents, student housing that the children rent and study away from their place of permanent residence is declared by the parent as secondary housing, so the presumption applies to the parent.

Who should accumulate the tax-free amount using electronic payments?

All. Only taxpayers who have reached the age of 70, as well as those who permanently reside in villages with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants, are exempt. If they are in tourist areas, they are exempt from paying 30% of their income using electronic receipts.

Are there any exceptions or other provisions for presumptions?

Yes. For persons over the age of 65, the presumption of living expenses is reduced by 30%.

Are there any special provisions for young traders?

Yes. The minimum tax rate has been halved.

Is the situation different for those who receive a service voucher salary?

Yes. Employees in this category are eligible for a tax deduction ranging from €777 for a single person without dependent children to €1,120 for a married parent with 3 dependent children.

What advance tax will be paid by those who receive income from entrepreneurship for the first time?

They will pay an advance tax reduced by 50%.

What applies to those who bought out time insurance?

Insurance premiums paid in 2022 by employees to compulsory insurance institutions to buy out insurance time (for example, time spent in military service) reduce taxable income from employment.

If a person files a tax return late, what penalty does he have to pay?

Starting this year, no penalty will be charged if the tax amount does not exceed 100 euros.

How to file corrected declarations for previous years?

With regard to retroactive amounts of salaries, pensions, allowances and others for the 2015 tax year and subsequent years: they are submitted electronically.

What to do with unpaid rent?

Those who did not receive rent in 2022 must have a payment order or order to return the rental use, or a court order to exclude or award rent, or a claim to exclude or award rent must be filed (filed and served) against the tenant before the deadline for filing the declaration.

How to file a conditional return, and what obligations do taxpayers have?

They are submitted electronically through the myAADE digital portal. Within 30 days from the date of filing the return, taxpayers must submit to Δ.Ο.Υ. (tax authority) the necessary documents confirming their claims and the reason for the reservation so that the declaration is cleared and administrative tax determination acts are issued by the tax authority within 90 days from the date of filing the declaration. If the necessary supporting documents are not submitted within the aforementioned 30-day period, the declarations are filled out without regard to the reservation.

What about the solidarity tax for civil servants and pensioners?

From January 1, 2023, the solidarity tax will no longer apply to everyone. However, in tax year 2022, the Special Solidarity Contribution exemption applies only to private sector income, but normally applies to public sector employment and pensions.

What is provided for those who have transferred their tax residency abroad?

If a Greek tax resident moved his place of residence abroad in 2022, the return must be filed by the due date throughout the tax year and no later than 12/31/2023.

*Imputed income is the potential income of the taxpayer, which is determined taking into account the totality of conditions that directly affect its receipt.

This information is available in Greek. Here.

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