Only for the properties that are within the system of the objective is provided the possibility of their electronic transfer, that is, through TAXISNET.
As clarified in the relevant decision of the head of the Independent Public Revenue Authority G. Pitsilis, system of objective determination of real estate value, are submitted electronically from the second half of the year, while the declarations for the cancellation of the notarial document will also be submitted electronically ”.
Until May 31, the electronic submission of the VAT return. will be optional, ie taxpayers will have the option of submitting the return in paper form, as has been the case so far. From June 1, however, electronic submission will be mandatory.
In particular and in accordance with the provisions of the decision:
The initial timely real estate transfer tax returns (VAT returns) for the preparation of a notarial sale document, which concern real estate located in areas where the system of objective determination of real estate value applies, are submitted electronically. Statements for the cancellation of the notarial deed are also submitted electronically, if the originals have been submitted in the same way. A statement is made per buyer regardless of the number of sellers and the transferred real estate. Declarations concerning any other case of imposition of real estate transfer tax, repetition or correction of a contract as well as sale of real estate in execution of a preliminary agreement are submitted in printed form. In the event that there is no possibility of electronic submission of the VAT return. due to a proven technical weakness, the declaration is submitted in printed form to the Tax Office. at the request of those liable to a statement and decision of the Head of the Capital and Property Tax Implementation Directorate of AADE.
The VAT declaration is completed by the certified notary who will draw up the notarial deed and is submitted by the parties using their personal TAXISnet codes. Regardless of the fact that the declaration is completed by the notary, the submission of it by the parties implies the acceptance of its content and the accuracy of what is declared by them. If an exemption for first residence is requested, the submission of the VAT return. has for the buyer the consequences of the submission of a responsible declaration according to article 8 of law 1599/1986, regarding the assistance of the conditions of the exemption.
When submitting the VAT tax return. fill in all the fields of the attached model 1, which is an integral part of this. With the declaration, the value of the real estate is calculated by the notary, with the completion of the calculation sheets, the exemptions and the tax due, and the legal supporting documents, as the case may be, are submitted together.
With the submission of the VAT tax return. the deed of administrative determination of the tax is immediately issued, which is notified to the taxpayer, as well as the identity of the debtor. After the drafting of the transfer contract, the notary is obliged to register its details and attach it to the above electronic application. Upon submission of a statement for the cancellation of a contract within one year from the submission of the initial one, an individual discount sheet (AFEK) is issued immediately.
The competent Tax Office is updated electronically immediately after the submission of the VAT return. and checks the accuracy of the declarations and the assistance of the conditions of exemption within 60 days from its submission. In case additional supporting documents are required, the taxpayer is invited by the Department of Compliance and Taxpayer Relations to submit the additional requested supporting documents within 5 working days, either scanned by e-mail or mailed or submitted to the competent D protocol. Ο.Υ.
The administrative tax assessment act is issued in each case of submission of a transfer tax return, whether it is submitted electronically or in printed form.
This Decision shall enter into force upon its publication in the Government Gazette. Until May 31, 2021, the real estate transfer tax returns, for which it is provided herein, can be submitted without the use of the electronic application. From the 1st of June 2021 the submission of the VAT returns. is done exclusively through the electronic application.
* The article is republished from the website www.realestatenews.gr
