View source for ΔΔ:Certificate of no outstanding tax debts

{{process
|process_official_title=Certificate of no outstanding tax debts
|process_alternative_titles=No outstanding tax debts
|process_description=The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State.
|process_org_owner_is_private=No
|process_org_owner=73401
|process_provision_org_group=1606, 2832, 3720, 5659, 7227, 9916
|process_deadline_duration=P10D
|process_evidence_identification_type=Identification document, Identification with TAXISnet codes
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (digital), Application (handwritten)
|process_usage=Supporting document
|process_output_type=Administrative Act
|process_source=EU-GO (support), gov.gr
|process_provided_to=Businesses,Taxpayers
|process_tax_type=Clearance Certificates
|process_life_events=Tax clearance (Business taxation),Tax clearance
|process_sdg_notes=The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with
|process_total_duration_steps_min=180
|process_total_duration_steps_max=660
|process_total_duration_steps_digital_min=60
|process_total_duration_steps_digital_max=120
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=0
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=0
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_govgr_codes=15321
|process_govgr_full_info=15321
|process_application_type=Application
|process_application_submission_type=Submitted by the applicant (digital), Submitted by the applicant (in person or by post)
|process_application_description=Application for issuance of a certificate of no outstanding tax debts
|process_application_related_url=https://www.gov.gr/en/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas
|process_application_note=- 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.
|process_uuid=39e2d21a-0ee2-415f-8600-76b499ccf8d7
|process_id=439993
|process_interval=Requested
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Possession of passwords to enter software
|process_conditions_name=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.
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet
}}
{{process conditions
|process_conditions_num_id=2
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=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.
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta
}}
{{process conditions
|process_conditions_num_id=3
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=The applicant must have submitted the necessary declarations.
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta
}}
{{process conditions
|process_conditions_num_id=4
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=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.
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=4174
|process_rule_decision_year=2013
|process_rule_article=12
|process_rule_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).
|process_rule_gazette_doc_number=170
|process_rule_gazette_doc_issue=Α
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170
}}
{{process rules
|process_rule_type=Decision
|process_rule_decision_number=1274
|process_rule_decision_year=2013
|process_rule_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.
|process_rule_gazette_doc_number=3398
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398
}}
{{process rules
|process_rule_type=Decision
|process_rule_decision_number=1275
|process_rule_decision_year=2013
|process_rule_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).
|process_rule_gazette_doc_number=3398
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1124
|process_rule_decision_year=2014
|process_rule_description=Circular ΠΟΛ 1124/2014 of the Secretary-General for Public Revenue
|process_rule_ada=ΒΙΦ1Η-Φ9Σ
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1141
|process_rule_decision_year=2016
|process_rule_description=Circular ΠΟΛ 1141/2016 of the Deputy Head of the Directorate-General for Tax Administration.
|process_rule_ada=6143Η-ΣΛΛ
|process_rule_url=https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B
}}
{{process rules
|process_rule_type=Decision of an Independent Authority
|process_rule_decision_number=1002
|process_rule_decision_year=2018
|process_rule_description=Decision Α.1002/2018 of the Governor of the Independent Authority for Public Revenue.
|process_rule_gazette_doc_number=20
|process_rule_gazette_doc_issue=Β
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20180200020
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=2205
|process_rule_decision_year=2021
|process_rule_description=Circular Ε.2205/2021 of the Governor of the Independent Authority for Public Revenue.
|process_rule_ada=ΨΦ1Ω46ΜΠ3Ζ-2Γ6
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1118
|process_rule_decision_year=2016
|process_rule_description=Circular ΠΟΛ 1118/2016 of the Secretary-General for Public Revenue
|process_rule_ada=ΨΕ6ΣΗ-007
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007
}}
{{process rules
|process_rule_type=Decision
|process_rule_decision_number=1278
|process_rule_decision_year=2013
|process_rule_description=Decision ΠΟΛ 1278/2013 of the Secretary-General for Public Revenue
|process_rule_gazette_doc_number=3398
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398
}}
{{process rules
|process_rule_type=Ministerial Decision
|process_rule_decision_number=1123
|process_rule_decision_year=2012
|process_rule_description=Decision 1123/2012 of the Alternate Minister of Finance
|process_rule_gazette_doc_number=1665
|process_rule_gazette_doc_issue=Β
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20120201665
}}
{{process steps
|process_step_num_id=1
|process_step_exit=No
|process_step_child=No
|process_step_title=Physical identification of citizens at KEPs
|process_step_official=Competent Employee
|process_step_implementation=Inspection
|process_step_duration_min=PT1M
|process_step_duration_max=PT7M
|process_step_description=The KEP employee carries out an identification check of the citizen concerned, who must produce an identity document.
}}
{{process steps
|process_step_num_id=2
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission of an application to the information system
|process_step_official=Competent Employee
|process_step_implementation=Software action
|process_step_duration_min=PT1M
|process_step_duration_max=PT2M
|process_step_description=The KEP employee, in cooperation with the citizen in question, fills out the required fields.
}}
{{process steps
|process_step_num_id=3
|process_step_exit=Yes
|process_step_child=No
|process_step_title=Printout of certificate of no outstanding tax debts
|process_step_official=Competent Employee
|process_step_implementation=Software action
|process_step_duration_min=PT1M
|process_step_duration_max=PT2M
|process_step_description=The KEP employee prints out and hands over the certificate of no outstanding tax debts to the citizen in question.
}}
{{process steps digital
|process_step_digital_num_id=1
|process_step_digital_exit=No
|process_step_digital_child=No
|process_step_digital_title=User authentication using Taxisnet codes
|process_step_digital_official=Third entity software
|process_step_digital_implementation=Data input in software
|process_step_digital_url=https://aade.gr/polites/forologiki-enimerotita/ekdosi-apodeiktikoy-enimerotitas
|process_step_digital_duration_min=PT10S
|process_step_digital_duration_max=PT20S
|process_step_digital_description=The user enters the personal passwords for Taxisnet.
}}
{{process steps digital
|process_step_digital_num_id=2
|process_step_digital_exit=No
|process_step_digital_child=Yes
|process_step_digital_previous_child_selector=1
|process_step_digital_previous_child=1
|process_step_digital_title=Successful user authentication
|process_step_digital_official=gov.gr
|process_step_digital_implementation=Software interaction (interoperability)
|process_step_digital_duration_min=PT10S
|process_step_digital_duration_max=PT20S
|process_step_digital_description=The pair of Taxisnet codes are successfully entered.
}}
{{process steps digital
|process_step_digital_num_id=3
|process_step_digital_exit=Yes
|process_step_digital_child=Yes
|process_step_digital_previous_child_selector=1
|process_step_digital_previous_child=1
|process_step_digital_title=User authentication failure
|process_step_digital_official=gov.gr
|process_step_digital_implementation=Software interaction (interoperability)
|process_step_digital_duration_min=PT10S
|process_step_digital_duration_max=PT20S
|process_step_digital_description=Incorrect entry of the pair of codes.
}}
{{process steps digital
|process_step_digital_num_id=4
|process_step_digital_exit=No
|process_step_digital_child=No
|process_step_digital_title=User consent for access to personal data in the register of natural persons
|process_step_digital_official=gov.gr
|process_step_digital_implementation=Data input in software
|process_step_digital_duration_min=PT5S
|process_step_digital_duration_max=PT7S
|process_step_digital_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.
|process_step_digital_note=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.
}}
{{process steps digital
|process_step_digital_num_id=5
|process_step_digital_exit=No
|process_step_digital_child=No
|process_step_digital_title=Launch of application
|process_step_digital_official=Institutional software
|process_step_digital_implementation=Data input in software
|process_step_digital_duration_min=PT1S
|process_step_digital_duration_max=PT2S
|process_step_digital_description=The citizen concerned clicks on ‘Continue’ to display the form with their particulars.
}}
{{process steps digital
|process_step_digital_num_id=6
|process_step_digital_exit=No
|process_step_digital_child=No
|process_step_digital_title=Completion of fields
|process_step_digital_official=Institutional software
|process_step_digital_implementation=Data input in software
|process_step_digital_duration_min=PT30S
|process_step_digital_duration_max=PT1M
|process_step_digital_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.
}}
{{process steps digital
|process_step_digital_num_id=7
|process_step_digital_exit=Yes
|process_step_digital_child=No
|process_step_digital_title=Submission of application and printout of certificate of no outstanding tax debts
|process_step_digital_implementation=Software action
|process_step_digital_duration_min=PT2S
|process_step_digital_duration_max=PT3S
|process_step_digital_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).
}}
{{process useful links
|process_useful_link_title=Contact
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
}}
{{process useful links
|process_useful_link_title=Frequently Asked Questions
|process_useful_link_url=https://aade.gr/sites/default/files/2019-09/FAQS_ekdosi_apodeiktikou_enimerotitas.pdf
}}
{{process useful links
|process_useful_link_title=Validity of certificate of no outstanding tax debts
|process_useful_link_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/elegkhos-egkurotetas-phorologikon-kai-asphalistikon-stoikheion/egkuroteta-apodeiktikou-phorologikes-enemerotetas
}}
{{process useful links
|process_useful_link_title=Electronic taxation request submitted to a Tax Office (DOY).
|process_useful_link_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phorologia-epikheireseon/elektroniko-aitema-phorologias-se-demosia-oikonomike-uperesia-dou
}}