The debate in the House on a motion of censure brought a slight change in the design of the Ministry of National Economy and Finance and the AADE, which took time to deposit and pass the tax bill. Thus, according to the new data on the weekend of April 6 and 7, its new clearings will be known and after April 10 it will be possible to submit them. These new clearings will concern around 7 million, and then the first 10 days of April the online platform will open for the submission of tax returns on income acquired in 2023. The original design provided that the IFIA clearings would have been posted within the current A weekend would follow the opening of the tax return platform. Especially for the ENFIA, the change in the timetable is about the fact that the suspension of this year’s clearings is required for their publication to be passed on the amendment tabled in the House granting discharge from the property tax and for 2024 to the Cretan earthquake victims. This provision would normally have been voted on in the past week if the motion of censure had not been mediated. In any case, the payment deadline for the first of the 11 monthly instalments of the tax shall not change and should be made until 30 April 2024. In parallel with another extension of this amendment, a 3% tax deduction is foreseen for natural persons who will pay off the income tax one-off. This dilation provides that ‘when the income tax of individuals tax year 2023 is paid one-off until the final date of payment of the first instalment, the total amount of the tax and the debts agreed with it shall be paid off three percent (3%)’. In particular, the amendment provides for: 1. Payment of the income tax of natural persons, tax year 2023, shall be made in eight equal monthly instalments, the first being paid by 31 July 2024 and each of the following up to the last working day of the next seven months. If the final deadline for submitting the declaration is extended to a date later than the final date for payment of the first instalment, the first two (2) instalments shall be paid until the end date of the second instalment. 2. Payment of the income tax of individuals, tax year 2023, involving legal persons and legal entities holding simple books, is made in six (6) equal monthly instalments, the first being paid by 30 September 2024 and each of the following until the last working day of the five (5) subsequent months. 3. When the Income Tax of individuals tax year 2023 is paid one-off until the end date of payment of the first instalment, the total amount of the tax and the debts agreed with it shall be reduced 3%. The discount shall not take over the natural persons subject to the alternative taxation referred to in Article 5B. 4. Payment of the Income Tax of legal persons and legal entities for the income of the fiscal year 2023, with the exception of legal persons and legal entities, which have been resolved or cleared, shall be made in eight equal monthly instalments, the first being paid by the last working day of the following month from the closing date of the declaration, and the remaining seven by the last working day of the next seven months. If the final deadline for submitting the declaration is extended to a date later than the final date for payment of the first instalment, the first two instalments shall be paid until the final date for payment of the second instalment. Finally, the same amendment establishes the exemption from the end of the week for farmers and fishermen. In particular, they are exempt from the obligation to pay the profit charge, for which the first five years have elapsed since the date of keeping books and their inclusion in the normal VAT regime, as well as the fishermen of coastal fisheries operating, either individually or in the form of a partnership or civil law society, fishing vessels up to 12 metres, between them.
IRS: The deadlines for income declarations and invoicing
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