439993Certificate of no outstanding tax debts

From National Registry of Administrative Public Services

39e2d21a-0ee2-415f-8600-76b499ccf8d7 439993 Αποδεικτικό φορολογικής ενημερότητας

At a glance

Number of required documents

Not required

Fees

Provided without cost

Deadline of completion

10 days

Estimated Time (digitally)

2 minutes

Description

The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State.

Application

Application Type

Application

Submission by:

Submitted by the applicant (digital), Submitted by the applicant (in person or by post)

Title

Application for issuance of a certificate of no outstanding tax debts

Notes:

- if citizens choose to be served at a Citizen Service Centre (KEP): the application is filled out by the KEP employee and not by the citizen in question. - in the case of digital applications: the citizen logs onto the ‘gov.gr’ National Digital Portal to submit the application.

What you will need

Means of authentication, identification and signature

Identification document, Identification with TAXISnet codes

    Print

    Requirements

    • 1 Possession of passwords to enter software In order to be issued a certificate of no outstanding debts to the Greek State via the gov.gr portal, the applicant must hold Taxisnet codes.

      Link Link

    • 2 Tax More specifically, in accordance with Article 3 of Decision ΠΟΛ 1274/2013, in order to be issued a certificate of no outstanding debts, the applicant must have lawfully settled (through deferral of collection or staggered payment settlement) any of their total basic outstanding debts attested by the Tax Administration (both personal debts and debts for whose payment they are liable under the applicable provisions) that exceed EUR 30.

      Link Link

    • 3 Tax The applicant must have submitted the necessary declarations.

      Link Link

    • 4 Tax The applicant must not be subject to an obligation to procure issuance of proof from a customs office or other authority or in accordance with Article 14 of Law 2523/1997 and Article 46 of Law 4174/2013.

      Link Link

    Related

    The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with

    Output & Results

    Output

    Administrative Act

    Steps

    • 1 Physical identification of citizens at KEPs

      Responsible for Implementation Competent Employee

      Μethod of Implementation Inspection

      Description The KEP employee carries out an identification check of the citizen concerned, who must produce an identity document.

    • 2 Submission of an application to the information system

      Responsible for Implementation Competent Employee

      Μethod of Implementation Software action

      Description The KEP employee, in cooperation with the citizen in question, fills out the required fields.

    • 3 Printout of certificate of no outstanding tax debts

      Responsible for Implementation Competent Employee

      Μethod of Implementation Software action

      Description The KEP employee prints out and hands over the certificate of no outstanding tax debts to the citizen in question.

    Digital steps

    • 1 User authentication using Taxisnet codes

      Responsible for Implementation Third entity software

      Μethod of Implementation Data input in software

      Link Link

      Description The user enters the personal passwords for Taxisnet.

    • 2 Successful user authentication

      Responsible for Implementation gov.gr

      Μethod of Implementation Software interaction (interoperability)

      Description The pair of Taxisnet codes are successfully entered.

    • 3 User authentication failure

      Responsible for Implementation gov.gr

      Μethod of Implementation Software interaction (interoperability)

      Description Incorrect entry of the pair of codes.

    • 4 User consent for access to personal data in the register of natural persons

      Responsible for Implementation gov.gr

      Μethod of Implementation Data input in software

      Description The user consents to the application using the following personal data: Tax Identification Number, Name, Surname, Father’s Name, Mother’s Name, Year of Birth.

      Notes For the purpose of electronic identification of the user, the ‘Single Digital Portal Application’ requests consent to gain access to the basic data in the Register of natural persons of the MINISTRY OF FINANCE managed by the Independent Authority for Public Revenue.

    • 5 Launch of application

      Responsible for Implementation Institutional software

      Μethod of Implementation Data input in software

      Description The citizen concerned clicks on ‘Continue’ to display the form with their particulars.

    • 6 Completion of fields

      Responsible for Implementation Institutional software

      Μethod of Implementation Data input in software

      Description The citizen must fill out the two mandatory fields, which are: ‘Reason for issue’, consisting of four specific options, with one to be selected. When the option titled ‘collection of money from public sector bodies (other than central government)’ is selected, an additional, free text field entitled ‘Payment Title Details’ is also activated; ‘Recipient body’, a free text field.

    • 7 Submission of application and printout of certificate of no outstanding tax debts

      Μethod of Implementation Software action

      Description The citizen is given the option: - to print and download the certificate of no outstanding tax debts generated; - to go back and repeat the procedure using a different data combination (other use).

    Other information

    Alternative titles

    No outstanding tax debts

    Official title

    Certificate of no outstanding tax debts

    Languages supported

    Greek, English

    Legislation

    • Law 4174/2013 (Government Gazette 170/Α) Articles 12

      Description Article 12 of Law 4174/2013 (Government Gazette, Series I, No 170) ‘Proof of certificates of no outstanding debts’, as amended by Article 51 of Law 4583/2018 (Government Gazette, Series I, No 212).

      Legal references Link

    • Ministerial Decision 1123/2012 (Government Gazette 1665/Β)

      Description Decision 1123/2012 of the Alternate Minister of Finance

      Legal references Link

    • Decision of an Independent Authority 1002/2018 (Government Gazette 20/Β)

      Description Decision Α.1002/2018 of the Governor of the Independent Authority for Public Revenue.

      Legal references Link

    • Circular 2205/2021

      Description Circular Ε.2205/2021 of the Governor of the Independent Authority for Public Revenue.

      Legal references Link

      ΑΔΑ ΨΦ1Ω46ΜΠ3Ζ-2Γ6

    • Circular 1141/2016

      Description Circular ΠΟΛ 1141/2016 of the Deputy Head of the Directorate-General for Tax Administration.

      Legal references Link

      ΑΔΑ 6143Η-ΣΛΛ

    • Circular 1118/2016

      Description Circular ΠΟΛ 1118/2016 of the Secretary-General for Public Revenue

      Legal references Link

      ΑΔΑ ΨΕ6ΣΗ-007

    • Circular 1124/2014

      Description Circular ΠΟΛ 1124/2014 of the Secretary-General for Public Revenue

      Legal references Link

      ΑΔΑ ΒΙΦ1Η-Φ9Σ

    • Decision 1274/2013

      Description Decision ΠΟΛ 1274/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1265/2015 (Government Gazette, Series II, No 2862), ΠΟΛ 1038/2016 (Government Gazette, Series II, No 874), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018), Α.1277/2019 (Government Gazette, Series II, No 2985), Α.1464/2019 (Government Gazette, Series II, No 4820), Α.1265/2020 (Government Gazette, Series II, No 5346), Α.1033/2021 (Government Gazette, Series II, No 703), as well as Article 1(40) to (44) and Article 2(8) of Decision Δ.ΟΡΓ.Α 1115805 ΕΞ 2017 (Government Gazette, Series II, No 2743) of the Governor of the Independent Authority for Public Revenue (AADE) ‘Transfer of competences and authorisation to sign ‘By order of the Governor’ to Tax Administration bodies’, as currently in force.

      Legal references Link

    • Decision 1275/2013

      Description Decision ΠΟΛ 1275/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018) and Α.1265/2020 (Government Gazette, Series II, No 5346).

      Legal references Link

    • Decision 1278/2013

      Description Decision ΠΟΛ 1278/2013 of the Secretary-General for Public Revenue

      Legal references Link

    Categories

    Τype of procedure

    Trigger

    Applied for

    Trigger (submission method)

    Application (digital), Application (handwritten)

    Type

    Outgoing
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