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| | {{process | | {{process |
| − | |process_official_title= | + | |process_official_title=Submission of a digital transaction fee declaration |
| − | |process_alternative_titles= | + | |process_alternative_titles=Digital Transaction Fee Declaration |
| − | |process_description= | + | |process_description=This procedure concerns the electronic submission of a declaration for the digital transaction fee in respect of acts or transactions as defined in Decision A.1149/2024 of the Governor of the Independent Authority for Public Revenue (IAPR). |
| | |process_org_owner_is_private=No | | |process_org_owner_is_private=No |
| | |process_org_owner=73401 | | |process_org_owner=73401 |
| | |process_provision_org_owner_directory=749594 | | |process_provision_org_owner_directory=749594 |
| | |process_provision_org_group=7227 | | |process_provision_org_group=7227 |
| − | |process_remarks= | + | |process_remarks=All supporting documents are available in electronic/digital format. |
| − | |process_estimated_implementation_duration_min= | + | |
| − | |process_estimated_implementation_duration_max= | + | A digital transaction fee is not refundable if the administrative act or transaction for which it was paid is cancelled, declared null or void by a court decision, or annulled by mutual agreement of the parties after it was issued or drawn up. |
| | + | Exceptionally, the digital transaction fee is refundable under the applicable provisions and subject to the limitation rules set out in Article 42 of the Hellenic Code of Tax Procedure, in the following cases: |
| | + | (a) if no administrative act was issued or no contract was concluded for which the digital transaction fee was paid; (b) if the transaction was not carried out due to an unforeseeable change in circumstances resulting in the absolute impossibility of performing the transaction. |
| | + | |process_estimated_implementation_duration_min=PT15M |
| | + | |process_estimated_implementation_duration_max=PT50M |
| | |process_evidence_identification_type=Identification with TAXISnet codes | | |process_evidence_identification_type=Identification with TAXISnet codes |
| | |process_type=Outgoing | | |process_type=Outgoing |
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| | |process_delivery_type=Notification/Uploading document via Information System | | |process_delivery_type=Notification/Uploading document via Information System |
| | |process_validity_duration_set=Indefinite | | |process_validity_duration_set=Indefinite |
| − | |process_provided_to=Civil Servants, Public Bodies, Self-employed, Businesses, Legal Entities, Citizens | + | |process_provided_to=Businesses,Citizens,Civil Servants,Legal Entities,Public Bodies,Self-employed |
| | |process_tax_type=Certificates | | |process_tax_type=Certificates |
| | |process_life_events=Citizens and day-to-day life | | |process_life_events=Citizens and day-to-day life |
| | |process_sdg_resource=Administrative appeal | | |process_sdg_resource=Administrative appeal |
| | |process_sdg_lack_of_response_rule=Tacit rejection | | |process_sdg_lack_of_response_rule=Tacit rejection |
| − | |process_total_duration_steps_min= | + | |process_total_duration_steps_min=1 |
| − | |process_total_duration_steps_max= | + | |process_total_duration_steps_max=1 |
| − | |process_total_duration_steps_digital_min= | + | |process_total_duration_steps_digital_min=1 |
| − | |process_total_duration_steps_digital_max= | + | |process_total_duration_steps_digital_max=1 |
| | + | |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_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_application_type=Declaration | | |process_application_type=Declaration |
| | |process_application_submission_type=Submitted by the applicant (digital) | | |process_application_submission_type=Submitted by the applicant (digital) |
| − | |process_application_owner=Legal entities, Public entities, Legal entities under private law, Public bodies, Persons | + | |process_application_owner=Legal entities, Legal entities under private law, Persons, Public bodies, Public entities |
| − | |process_application_description= | + | |process_application_description=Digital transaction fee declaration |
| | |process_application_related_url=https://www.aade.gr/psifiako-telos-synallagis | | |process_application_related_url=https://www.aade.gr/psifiako-telos-synallagis |
| − | |process_application_note= | + | |process_application_note=The declaration is submitted digitally via the “myAADE” online portal (myAADE.gov.gr). In the event of proven technical failure of the online application, the declaration may be submitted digitally via the ‘My Requests’ application (Digital Submission and Management of Requests), available on the AADE |
| | + | website (myaade.gov.gr), in accordance with the procedure set out in Decision A.1054/21.04.2022 of the Governor of the IAPR. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Possession of passwords to enter software | | |process_conditions_type=Possession of passwords to enter software |
| − | |process_conditions_name= | + | |process_conditions_name=The applicant must hold TAXISnet credentials. |
| | |process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet | | |process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet |
| | }} | | }} |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Age | | |process_conditions_type=Age |
| − | |process_conditions_name= | + | |process_conditions_name=If the applicant is a natural person, he or she must be at least 18 years of age. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Time | | |process_conditions_type=Time |
| − | |process_conditions_name= | + | |process_conditions_name=Persons liable to pay the digital transaction fee shall submit a declaration covering the period from the first to the last day of the month during which at least one transaction subject to the fee took place. |
| | + | The declaration shall be submitted by the last day of the following month and shall include all transactions carried out during that month and their |
| | + | financial value. The digital transaction fee shall be paid within the same time limit. |
| | }} | | }} |
| | {{process rules | | {{process rules |
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| | |process_rule_decision_year=2025 | | |process_rule_decision_year=2025 |
| | |process_rule_article=Άρθρα 2-31 | | |process_rule_article=Άρθρα 2-31 |
| − | |process_rule_description= | + | |process_rule_description=Ratification of the Code of Indirect Taxes on transactions falling within the scope of the Code of Tax Procedure and other indirect taxes, book I, digital transaction fee. |
| | |process_rule_gazette_doc_number=21 | | |process_rule_gazette_doc_number=21 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
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| | |process_rule_decision_number=Α.1149 | | |process_rule_decision_number=Α.1149 |
| | |process_rule_decision_year=2024 | | |process_rule_decision_year=2024 |
| − | |process_rule_description= | + | |process_rule_description=Definition of the form and content of the digital transaction fee declaration, the procedure and method for submission and payment, and the method of refund of the digital transaction fee. |
| | |process_rule_gazette_doc_number=5578 | | |process_rule_gazette_doc_number=5578 |
| | |process_rule_gazette_doc_issue=Β | | |process_rule_gazette_doc_issue=Β |
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| | |process_step_digital_exit=No | | |process_step_digital_exit=No |
| | |process_step_digital_child=No | | |process_step_digital_child=No |
| − | |process_step_digital_title= | + | |process_step_digital_title=Login to the IAPR electronic platform |
| | |process_step_digital_official=Institutional software | | |process_step_digital_official=Institutional software |
| | |process_step_digital_implementation=Data input in software | | |process_step_digital_implementation=Data input in software |
| | |process_step_digital_url=https://www.aade.gr/psifiako-telos-synallagis | | |process_step_digital_url=https://www.aade.gr/psifiako-telos-synallagis |
| − | |process_step_digital_duration_min= | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max= | + | |process_step_digital_duration_max=PT1M |
| − | |process_step_digital_description= | + | |process_step_digital_description=The applicant visits the IAPR website and enters his or her username and password. |
| | }} | | }} |
| | {{process steps digital | | {{process steps digital |
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| | |process_step_digital_exit=No | | |process_step_digital_exit=No |
| | |process_step_digital_child=No | | |process_step_digital_child=No |
| − | |process_step_digital_title= | + | |process_step_digital_title=Selection of year and period of declaration |
| | |process_step_digital_official=Institutional software | | |process_step_digital_official=Institutional software |
| | |process_step_digital_implementation=Data input in software | | |process_step_digital_implementation=Data input in software |
| − | |process_step_digital_duration_min= | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max= | + | |process_step_digital_duration_max=PT1M |
| − | |process_step_digital_description= | + | |process_step_digital_description=After logging into the IAPR digital environment, the applicant selects the year and period for which the declaration is to be submitted. |
| | }} | | }} |
| | {{process steps digital | | {{process steps digital |
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| | |process_step_digital_exit=No | | |process_step_digital_exit=No |
| | |process_step_digital_child=No | | |process_step_digital_child=No |
| − | |process_step_digital_title= | + | |process_step_digital_title=Completion of relevant fields |
| | |process_step_digital_official=Institutional software | | |process_step_digital_official=Institutional software |
| | |process_step_digital_implementation=Data input in software | | |process_step_digital_implementation=Data input in software |
| − | |process_step_digital_duration_min= | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max= | + | |process_step_digital_duration_max=PT2M |
| − | |process_step_digital_description= | + | |process_step_digital_description=The applicant completes the relevant fields in the application concerning the acts or transactions for which the digital transaction fee is to be paid. |
| − | |process_step_digital_note= | + | |process_step_digital_note=Applicants must enter detailed information on each transaction by type, in accordance with the table set out in Annex B to Decision A.1149/2024 of the Governor of the IAPR. |
| | }} | | }} |
| | {{process steps digital | | {{process steps digital |
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| | |process_step_digital_exit=No | | |process_step_digital_exit=No |
| | |process_step_digital_child=No | | |process_step_digital_child=No |
| − | |process_step_digital_title= | + | |process_step_digital_title=Notification of the applicant regarding the settlement outcome |
| | |process_step_digital_official=Institutional software | | |process_step_digital_official=Institutional software |
| | |process_step_digital_implementation=Software action | | |process_step_digital_implementation=Software action |
| − | |process_step_digital_duration_min= | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max= | + | |process_step_digital_duration_max=PT2M |
| − | |process_step_digital_description= | + | |process_step_digital_description=The applicant is informed of the outcome of the settlement of the submitted declaration. |
| | }} | | }} |
| | {{process steps digital | | {{process steps digital |
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| | |process_step_digital_exit=Yes | | |process_step_digital_exit=Yes |
| | |process_step_digital_child=No | | |process_step_digital_child=No |
| − | |process_step_digital_title= | + | |process_step_digital_title=Submission of the electronic declaration |
| | |process_step_digital_official=Institutional software | | |process_step_digital_official=Institutional software |
| | |process_step_digital_implementation=Software action | | |process_step_digital_implementation=Software action |
| − | |process_step_digital_duration_min= | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max= | + | |process_step_digital_duration_max=PT1M |
| − | |process_step_digital_description= | + | |process_step_digital_description=The applicant submits the electronic declaration, and the tax assessment notice is issued. |
| | }} | | }} |
| | {{process provision digital locations | | {{process provision digital locations |
| − | |process_provision_digital_location_title= | + | |process_provision_digital_location_title=Digital transaction fee |
| | |process_provision_digital_location_url=https://www.aade.gr/psifiako-telos-synallagis | | |process_provision_digital_location_url=https://www.aade.gr/psifiako-telos-synallagis |
| | }} | | }} |
