In more detail:
- The use of the new Register declarations, Δ210 and Δ211 instead of the older forms, M1, M2, M6, M7 etc. is introduced. The new declarations are in the form of an editable PDF file, they can be completed digitally and sent to the Tax Offices with the platform « My Requests ", of the myAADE portal.
- The submission of a photocopy of the police ID as an identification element during the VAT return or the change of personal registration data is abolished, either through the Tax Office or through myAADElive. AADE crosses the police identity through interoperability with the Greek Police.
- From 31 January 2022, the obligation to present a certificate of eEFKA when submitting a declaration of commencement or change of business activity is abolished.
- The possibility of applying for the acquisition of VAT is provided by the building manager, whose capacity arises from the minutes of the general assembly of his election. In case there is no administrator, the application can be submitted by any person authorized by a decision of the required majority, on the legal quorum of the co-owners of the building, as defined by the regulation.
- The apartment buildings do not have the obligation to obtain VAT with a specific deadline. They can obtain VAT number whenever they decide and submit the relevant statement free of charge.
- In addition to the postal address, the mailbox is also provided as an element of communication between the taxpayer and the tax administration.
At the same time, the same decision regulates a number of issues by clarifying the framework of rules and conditions for starting and stopping operations.
A deadline of two years is set for the legal entities and legal entities to be established to complete the process of their establishment. In case the establishment of the legal entity or the legal entity is not completed, AADE terminates with a home procedure.
- A period of one year is set for the cessation of professional activity of a sole proprietorship after the death of the entrepreneur.
- In order to avoid a declaration in the Register of AADE of distinctive titles that have not been declared in GEMI, at the beginning of a sole proprietorship, the presentation of a certificate from GEMI for the availability of the distinctive commercial title is introduced.
- In order to properly comply with the legislation on the issuance of residence permits to third-country nationals, it is envisaged to check the right, provided by the residence permit, to exercise independent economic activity, at the start of a sole proprietorship by third-country nationals.
