Half extension for retroactive retirees and employees


AADE intends to grant an extension for the retroactive declaration of pensioners, doctors, farmers and the unemployed, but without extending the deadline for payment of the tax.

This average decision is reached by the Ministry of Finance and the AADE, after a number of requests from accountants, who, among other things, point out problems in the salary certificates.

In fact, in some cases the problems force retirees to submit two amending statements.

According to the current regulations, until December 31, 2021, taxpayers who received retroactive earnings in 2020 must submit amending declarations and pay the tax by January 31, 2022.

If the declaration is submitted after the deadline, a fine of 100 euros is imposed. These are the following categories:

Employees for late payment of wages.

Retirees who received pensions retroactively late

NSS doctors for the fees from the afternoon clinics of NSS hospitals.

Unemployed to receive retroactive unemployment benefits.

Farmers, who received subsidies in previous years but did not declare.

H facility of ΑΑΔΕ

The facility that AADE plans to provide will provide for the extension of the deadline for submission of the declaration, by one month, until January 31, 2022, without imposing a fine, but the deadline for payment of the tax, which will remain until January 31, will not be extended. .

How is submitted without extension

The amendment declaration is submitted for each year concerning retrospectives. That is, the taxpayer logs into his account on the myAADE digital portal and selects the years to which the retrospectives he received within 2020 are reduced.

If, e.g. the retroactive payments received in 2020, concerning the tax year 2017, will choose the year 2017 as the year of submission of the declaration. Immediately after the submission of the amendment declaration, a new settlement note for 2027 is issued with the amount of the tax at the end of January 2022.

It is noted that the income tax will be recalculated in the total income of the specific year, after the addition of retroactive, which means that the tax burden will be high.

Depending on the income scale, they will be taxed at rates from 22% to 45% and those whose total income, after the addition of the retroactive exceeds the amount of 12,000 euros, will be charged a special solidarity contribution which is 2.2% – 10 %.

The new tax that will arise, must be paid by January 31, 2022. Alternatively, its payment can be arranged in up to 24 installments with the fixed arrangement.

Finally, it is noted that the taxpayers who after crossings of AADE were found to have concealed income in previous years or were charged an estimated tax and received the relevant ravasaki have until December 31, 2021 to submit an amendment statement along with the required legal .

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