Clarifications regarding the Climate Crisis Resilience Tax (TAKK) were issued by AADE, in the form of a Q&A.
Q1. I am already a registered user of the myAADE service. What do I need to do to submit the above statement?
A. If you are already a registered user, no registration process is required, the passwords (username and password) already registered are still valid. Legal Entities registered in the online services or re-certified must authorize an individual, such as a representative or accountant or accounting firm to submit a statement from the application of myAADE authorizations. Individuals who have registered or been re-certified, should authorize the accountant or accounting firm to implement the authorizations if they wish to have the statements submitted by them.
Q2. Can I submit late returns through the myAADE service?
A. Yes. You can submit initial on-time and late financial year returns from 01-01-2024 onwards. The climate resilience tax replaces the accommodation tax, per daily use and per room or apartment. The submission of overdue declarations for uses up to 31-12-2023 for the residence tax is done through the same application.
Q3. Can I submit Amending Declarations?
A. No. Amending declarations are submitted digitally through the “My Requests” Digital Reception and Request Management Application.
Q4. If I finalize a statement and find a mistake, can I correct it?
A. No. After the Final Submission of the Declaration you cannot edit or delete it. You should contact the competent DOU, submitting the supporting documents, in order to have it corrected.
Q5. When is a finalized statement considered received?
A. A statement is considered received, after its final submission through the digital portal myAADE (myaade.gov.gr), given that, pursuant to the provisions of Law 4987/2022, the payment of the tax is disconnected from the receipt of the statement and the certification of the tax.
Q6. What happens if I miss the payment deadline for the durability tax?
A. If the date of submission of the fee has passed, the provisions of articles 53 and 54 of Law 4987/2022 apply.
Q7. When is the Climate Crisis Resilience Tax Performance Statement submitted?
A. The tax is paid, by the debtors, to the Tax Administration with monthly declarations, which are submitted by the last day of the month following the one in which the “special item – proof of collection of the climate crisis resilience tax” was issued.
Q8. Is the submission of the initial performance declaration of the climate crisis resilience tax now mandatory using an electronic method of communication?
A. Yes. The submission of the declaration using an electronic method of communication is mandatory (on time – overdue).
Q9. Who is responsible for submitting the declarations in the application?
A. The climate resilience tax is imposed per daily use and per room or apartment. In particular, according to the provisions of article 30 of Law 5073/2023 (A’ 204), TAKK is subject to:
a) the main hotel accommodations of the sub-district aa’ of para. a’ of par. 2 of article 1 of Law 4276/2014 (A’ 155).
b) the rented furnished rooms apartments of sub-app. cc) of approx.
b) of paragraph 2 of article 1 of Law 4276/2014.
c) the properties available through short-term lease of article 111 of law 4446/2016 (A’ 240) and article 39A of the Income Tax Code (law 4172/2013, A’ 167).
d) the self-catering accommodation tourist furnished mansions (villas) of the sub-para. aa) of paragraph b) of paragraph 2 of article 1 of Law 4276/2014.
Q10. Can I save the statement and finalize it later?
A. Yes. The user can, from the beginning of creating a statement, save it temporarily, at any stage before submitting it, by selecting “Temporary Storage” from the menu.
Q11. How is the declaration entered in the application?
A. From the “Tax services” menu, “Fees and Special Taxes”, select the “Climate Crisis Resilience Fee Performance Statement”.
By selecting the year 2024 and pressing the Continue button, you select the tax period you wish to submit.
Then, select the property category for which you are required to submit a declaration.
The first category concerns hotel accommodations. Specifically, you enter the number of businesses – total number of available rooms, beds and rooms used in use (mandatory entry fields).
The second property category is the rented furnished rooms or apartments. Specifically, you enter the number of businesses – total number of available rooms, beds and rooms used in use (mandatory entry fields).
The third property category is the real estate available through short-term lease and the obligees are business owners and individuals who do not have an obligation to start a business (for up to two properties). Specifically, enter the number of businesses and in case there is no obligation to start, fill in 0 (zero) – total number of available rooms, beds and rooms used in use (mandatory entry fields).
The fourth property category is the self-service accommodation-tourist furnished mansions (villas) and the debtors are business people and individuals. In particular, enter the number of businesses – total number of available rooms, beds and rooms used in use (mandatory entry fields).
➢ Free uses do not incur the climate crisis resilience tax.
➢ In the total number of daily uses, enter the total number of uses, available and not.
➢ Enter the free uses in the total number of free uses.
➢ Free uses are deducted from the total number of taxable daily uses and the fee is calculated on the balance.
