Digital Trade Fee: The Decision has taken a decision – From 1 December the implementation, what the way to submit

It was published in the decision on Digital Transaction, which will replace in dozens of cases the stamp fee, starting on 1 December 2024. The FVO shall determine the type and content of the Digital Transaction Fee declaration, the process, the manner in which the declaration is submitted and returned, as well as how it is returned. With the implementation of the Digital Transaction Fee, the paper stamp fee, which was in force since 1931, passes history. The regulation comes under the modernisation and digitisation of tax procedures. Digitally the declaration of the end As stated in the decision, the statement shall be submitted digitally, through the digital portal ‘myADE.gov.gr’, which shall cover a period from the first to the last day of the month, within which even one transaction was carried out, on which a Digital Transaction Fee is imposed. The declaration shall be submitted by the last day of the following month from the month concerned and shall include transactions made during that month and their economic value. The Digital Transaction Fee is awarded within the same deadline. For data transmitted to mydata digital platform, the digital submission process shall apply up to the interconnection of the statement with the above platform, in which case the data of the transactions already transmitted to it will pre-fill the statement. In case of proven technical weakness during the operation of the electronic application, the statement is submitted digitally through the Digital Reception and Management Application “My Requests”, which has been posted on the ADE website (myaade.gov.gr). The time to submit the Digital Transaction Fee Performance Statement using a digital method shall be considered the time to finalise it by the debtor in a statement. The submission of the declaration shows a direct determination of the tax and is issued ‘Identity of Debt’. The Digital Transaction Fee of the following cases, for which it is specified otherwise than the relevant provisions or because its performance is pre-requisite for the execution of the transaction/act: transactions made annually together with income tax resulting from the income tax declaration, as defined in the Income Tax Code (C.F.E., n. 4172/2013, I’ 167), on transactions where an obligation to withholding and repay tax is imposed on them, in accordance with Articles 59 and 61 of the C.R.E., as it is also attributed to the same procedure as the declaration and performance of the retained tax, on transactions entered into with the principal debt, on the Aggregate Digital Transaction Fees paid before the adoption of the administrative act, on which it is imposed and attributed digitally through the issuance of an infringement by the application of the e-paravolo (Article 30 of N. 5135/2024), on instruments of Articles 27, 28, 28 and 29/2024, 51/2024 is attributed. In the case of transactions referred to in Article 27, where the Digital Transaction Fee is contributed, it shall follow the manner in which the principal debt is paid. Especially for cases where the Digital Exchange End is withheld by the General Government State or Body and is attributed by them, it can also be attributed directly to ALE 1110404001 of the State budget, unless there is an obligation to withholding income tax when the performance is carried out in accordance with the relevant declarations of return of a retained tax under Article 64 of the CFE. The imposition of sanctions in the event of a late, inaccurate or non-submission of the Digital Transaction Fee return declaration, as well as in general the procedure for attesting and collecting that fee shall be governed by the relevant provisions of the CFD. The obligation to submit the declaration shall relate to instruments, contracts and transactions drawn up or carried out from 1 December 2024 onwards. Conditions and procedures for the return of the Digital Transaction Fee shall not be refunded. The Digital Transaction Fee shall be reimbursed in accordance with the provisions in force to the beneficiary, without prejudice to the provisions for the limitation of Article 42 of the RCF, in the following cases: In the cases referred to above, the procedure for returning the digital transaction fee shall be initiated by submitting an amending declaration and attaching the supporting documents for the cancellation of the operation and shall be completed by checking by the competent agency. In cases where they are returned by the State or bodies of the General Government as unduly paid amounts for which a Digital Transaction Fee was collected, they shall be reimbursed in accordance with the provisions in force, also as unduly paid, with the same refund procedure and the agreed amounts corresponding, accordingly, to the transaction fee concerned. This Decision shall apply from 01.12.2024. Deadline The last day of the following month from the month concerned and including transactions made during that month and delivered within the same period. Definitions If more than one transaction is included in the same document, ‘ each distinctly reflected in the declaration. In the case of a transaction with a foreign counterparty, the unique number indicated in its identification documents (e.g. passport number, VAT number, etc.) shall be entered in the ‘2. counterparty data’ field.