“Cutting” fines by 35% to 50% is offered by the new AADE digital application, which goes live today. The application is for natural and legal persons who will accept the debts resulting from the tax audit. The aim is to ensure the immediate collection of taxes and fines imposed by the auditing authorities, as well as to relieve the courts of possible appeals against the State.

In particular, the reduction of up to 50% of the fines will be made in the event that the debt resulting from a tax audit is not disputed. However, the maximum percentage will be “earned” by those who directly accept the amount charged by the tax authorities.

Specifically, the fines are reduced by:

– 50% for acceptance within 15 days of filing a late or amended return and before the 10th day after notification of a provisional tax assessment.

– 40% for acceptance after notification of a final corrective assessment and within the time limit for filing an appeal.

– 30% for acceptance after a decision of the Dispute Resolution Division (DRD) or implicit rejection of an appeal and before the filing of a judicial appeal.

– 25% for acceptance after a judicial appeal and up to the day before the case is scheduled to be heard in court.

The application is available via the myAADE platform under the path: myAADE > Tax Services > Declaration of Acceptance of Control Acts, Article 75 of Law No. 5104/24.

Who the application applies to

The new application applies to taxpayers who:

– They have submitted tax returns out of time.

– They have received corrective acts of tax assessment or fines.

– They wish to avoid lengthy court proceedings by accepting their principal debt.

– Execute their tax returns in order to avoid having to pay the costs of their tax debt.

Payment procedure

Taxpayers who accept the debtmust pay 25% of the principal tax, plus any interest on late payment, within three business days. The remainder of the debt shall be repaid as follows:

– Payment in instalments: Within 30 days of the submission of the declaration of acceptance.

– Within 30 days of the submission of the declaration of acceptance.

– Up to 12 instalments: The first instalment shall be paid by the end of the month following the submission of the declaration of acceptance. The remaining instalments follow on a monthly basis.

New deadline for out-of-court dispute resolution

The government is providing respite for taxpayers who have already submitted out-of-court resolution requests and are awaiting the decision of the relevant committee, as well as for businesses and professionals seeking to resolve tax disputes without resorting to the courts, by extending the relevant deadlines.

Specifically, the new deadline for completing the review of applications is extended to March 31, 2025, and until May 31, 2025 is given until May 31, 2025 to issue the relevant minutes, which will include the decisions or agreements to resolve the cases.

This decision applies only to cases already in progress, as it is clarified that there will be no further extension. After the expiration of the specific deadlines, all cases will be handled through a new management framework, as defined by the revised Tax Procedure Code, which will come into force from June 2025.