The provisions of the amendment submitted to the draft law “I. Ratification of the Agreement on the Asian Infrastructure and Investment Bank, II. Harmonization of the VAT Code with Directive (EU) 2016/1065, III. Incorporation of points 1, 2, 4 and 5 of article 2 and articles 4,6,7 and 8 of Directive 1164/2016, IV. Amendment of Law 2971/2001 and other provisions.” regulate various issues of competence of the Ministry of Finance.
Specifically for the submission of E9:
1.a. The deadline, from 1 January 2019 onwards, for the submission of a declaration of real estate data (E9) regarding the establishment, acquisition and any other change in the rights of paragraph 1 of article 23 of law 3427/2005 (full ownership, small ownership, usufruct, etc.), is set at 31 May of the following year from the day of establishment, acquisition and any other change in the said rights [currently the taxpayer is obliged to submit a declaration of real estate data within thirty (30) days from the day of establishment, acquisition and any other change in the above rights], b. The method of imposing the prescribed fine is determined, in case of non-submission, late submission or submission of an inaccurate declaration of real estate data (E9), (it is imposed with the tax assessment act, which is issued based on the above declaration). No fine is imposed on EN.FIA declarations – tax assessment acts, which are compiled electronically by the Tax Administration. c. For late amending declarations of real estate data (E9) for the years 2010 and subsequent, which were submitted or will be submitted from 31.12.2014 until the publication of the draft law under vote, the specified fines are not imposed, as the case may be. Fines that have been confirmed are not deleted and any fines that have been paid are not refunded. d. There is also no provision for imposing a fine for overdue amendment declarations of real estate data (E9) submitted until the posting of the cadastral data throughout the Greek territory.
EXPLANATORY STATEMENT
Regulations for the Single Property Tax (EN.FIA) and declarations of real estate data (E9)
The proposed amendments to paragraph 1 of this article set a specific deadline for all real estate declarations submitted from 1.1.2019. This provides sufficient time for Taxpayers to submit E9 declarations and avoids misunderstandings regarding the deadline for submitting declarations. The proposed amendments to paragraph 4 of this article provide taxpayers with the opportunity to correct their financial situation by submitting a real estate declaration without fines. The regulation will contribute positively, on the one hand, to the complete and correct representation of real estate in the OPI Real Estate Register kept by the Independent Public Revenue Authority, but mainly to the correct representation of real estate in the National Land Registry. Furthermore, the regulation will contribute to the development of a climate of trust in state-citizen relations, given that the submission of amending declarations of real estate data in many cases is without tax interest, since they are submitted only to declare, for example, the electricity supply number (for audit purposes of the Administration) or to correctly locate the property (due to a lack of complete or correct display of the maps in the electronic application).
PROPOSED PROVISION
Regulations for the Single Property Tax (EN.FIA) and declarations of real estate data E9)
- Case a’ of par. 3 of article 23 of law 3427/2005 (A’ 312) is replaced as follows: “3.a. From 1 January 2019 and onwards, for the establishment, acquisition and any other change in the rights of paragraph 1 of this article, the person liable to submit a declaration of real estate data shall submit it by 31 May of the following year from the day of the establishment, acquisition and any other change in the above rights”.
- At the end of par. 2 of article 54 of law 4174/2013 (A’ 170) a case j) is added as follows: “j) In case of non-submission, late submission or submission of an inaccurate declaration of real estate data (E9), a fine is imposed for it with the tax determination act, which is issued based on the above declaration. In case of submission of declarations of real estate data for more than one year, a single fine is imposed, provided that the same changes are repeated in these declarations. By decision of the Governor of AADE, the procedure for imposing the above fine is determined, as well as any other necessary details for the application of the first two paragraphs of this case. No fine is imposed on EN.FIA declarations – tax determination acts, which are compiled electronically by the Tax Administration.”.
- For overdue amending declarations of real estate data (E9) for the years 2010 and subsequent, submitted or to be submitted from 31.12.2014 until the publication of this, the fine of article 54 of law 4174/2013 or the independent fine of article 4 of law 2523/1997 (A’ 179) shall not be imposed, as the case may be. Fines that have been confirmed shall not be deleted. Any fines that have been paid shall not be refunded.
- The provisions of article 54 of Law 4174/2013 do not apply to overdue amending declarations of real estate data (E9) submitted until the posting of the cadastral data throughout the Greek territory, as indicated in a relevant, Certifying Act of the Board of Directors of the Public Legal Entity “Hellenic Cadastre”, which is notified to the Minister of Finance.