The deadline for the payment of social security contributions, tax obligations, and installments of arrangements is extended due to the special holidays for interbank transactions in 2024. On 29.03.2024 (Good Friday for Catholics) and 01.04.2024 (Easter Monday for Catholics), all payments are extended until Tuesday, April 2, 2024.

► Detailed decisions:

EFKA

Athens, 22/3/2024

PRESS RELEASE

Extension of the deadline for the payment of social security contributions and installments of arrangements

Due to the special holidays for interbank transactions in 2024 on 29.03.2024 (Good Friday for Catholics) and 01.04.2024 (Easter Monday for Catholics), the Board of Directors of e-EFKA, with decision no. 91/Syn.10/14.03.2024, extends the deadline for payment until Tuesday, 02.04.2024, for the following:

1. Current social security contributions for the Public Sector salary period of January 2024,
2. Current social security contributions for employers in common businesses (private sector) and construction projects salary period of February 2024,
3. Current social security contributions for February 2024 and corresponding installments of clearance for freelance professionals, self-employed individuals, and farmers, as well as clearance installments for agricultural workers paid with work stamps of O.G.A.,
4. Social security contributions for voluntary continuation of insurance, recognition of insurance time, etc., with a payment deadline of March 29, 2024, and
5. Installments for installment payments of debts/arrangements for March 2024.

It should be noted that this extension does not apply to the deadline for submitting Analytical Periodic Declarations (A.P.D.) for e-EFKA Public Sector salary period of January 2024 (01/2024), employers in common businesses (private sector) and construction projects salary period of February 2024 (02/2024), which is set to expire on Monday, April 1, 2024.

 
From the Administration of e-EFKA

AADE

Athens, March 27, 2024

ΥΠΕΘΟ and AADE: Extensions of payment deadlines due to special banking holidays

We inform taxpayers that, according to Decision POL.1061/2018 (FEK B 1167), the payment deadlines for certified debts to the Tax Administration and installments of arrangements/facilities due on the specified special banking holidays (29/3/2024 and 1/4/2024 - Catholic Easter) are extended until the next working day, that is, until April 2, 2024.

The deadline for the withdrawal of tax mechanisms (EAFDSS) from businesses that use them is extended until April 30, 2024. An additional 1+1 month extension has been granted for the completion of the connection POS - Cash Registers - 85% of the POS - Cash Register systems have been upgraded, and the connections have exceeded 60,000.

The following announcement was issued by the Press Office of the Ministry of National Economy and Finance:

The leadership of the Ministry of National Economy and Finance and AADE has decided to extend the deadline by 1+1 month to complete the major project of connecting the POS with the cash registers without technical problems. This decision was made considering both the requests of the market providers of POS and cash registers, as well as the businesses' need to adapt to the requirements of such a complex and multi-layered project. It should be noted that the progress of the project so far is significant, as 85% of the POS and cash register systems have been upgraded, while the number of connections has exceeded 60,000, with 20,000 scheduled appointments in the coming days.

Businesses that issue retail receipts through cash registers must have completed the connection of their cash systems with their POS or acquired new systems that meet the relevant specifications no later than 29/2/2024.

• The AADE has sent you an informational email stating that the POS has been upgraded and supports the connection functionality. If this has not been done, please contact us so we can check whether your email is correctly updated on the AADE website and to verify if the upgrade is ready.

Actions required on your part

• If you have received the email, you must contact the technician to complete the connection by the deadline.

Important note:

• We have submitted requests for vouchers to subsidize your business for this connection. After contacting the technician, please reach out to us to provide you with the voucher, which you will then give to the technician for the subsidy to be offset against their fee.

• Obligors

1. All natural and legal persons who have transactions with individuals (retail)
2. Their NACE code is included in the list that follows.

Note

The conditions must apply cumulatively.
Therefore, all businesses that conduct transactions exclusively with other businesses are excluded, even if their NACE code is on the list.

• Fine

Anyone who violates the obligation to acquire a POS terminal and accept IRIS payments is subject to a fine of 1,500 euros.

• Customer Information

Payment beneficiaries, who are required to accept payment cards and payments through instant payment services, must inform consumers about the acceptance of cards and payment methods of the payment card system in a clear manner that is not subject to misinterpretation. They must display this information clearly in addition to the store entrance and the cash register and on the website through which they accept payments.

IRIS Activation Information by Bank (related links)

• NATIONAL BANK
• EUROBANK
• PIRAEUS
• ALPHA BANK
• VIVA

NACE CODE LIST

The determination of obligors in the joint ministerial decision is based on NACE codes and is not related to the main activity of the business declared to the tax authorities. The four-digit NACE code includes all its analysis into subcategories. For example, the NACE code 33.12 "Repair of machinery" includes all payment beneficiaries that extend to its subcategories.

The total NACE codes mentioned in the joint ministerial decision are: