AADE: Digitally challenging the minimum presumptive income from business activity

The minimum presumptive income from business activity will be challenged digitally, as provided for in a decision of the administrator of AADE, George Pitsilis, (A.1055/2024).

The decision provides, among other things:

• the deadline for submitting the application challenging the presumption for objective reasons (par. 3, no. 28A, CPC)
• the accompanying supporting documents as the case may be
• the procedure, conditions and deadline for submitting an application for an audit (no. 23 KFD),
• the time of the audit (par. 4, no. 28A CPC)

Specifically, taxpayers who dispute the annual presumed income from business activity must, through the new application on the digital portal myAADE, submit a request of dispute. Depending on the reason for the dispute, the following are specifically provided for:

A. Request for control

In this case, the process takes place in two steps:

1st Step: The taxpayer must declare in his timely declaration that he wishes to dispute the minimum income, requesting a tax audit (codes 443-444 of E1 of the income tax return).

2nd Step: If he has already filled in the relevant code in E1 of the income tax return, the taxpayer must, within 60 days at the latest from the end of the deadline for submitting the return, fill in a questionnaire with his financial situation and the living conditions of himself, his/her spouse/MSS and protected members, which will be assessed during the tax audit.

The questionnaire will be completed in a special AADE digital application, which will be available in the first fortnight of May.

The audit is carried out within 12 months of notification of the audit order.

B. Objection request for objective reasons

In these cases, the request is submitted directly to the new digital application, which will be available in the first fortnight of May.

In particular, the request may be submitted after the submission of the income tax return and the issuance of the settlement (tax assessment act) and until the notification by the Tax Administration of an income tax audit order or until the expiration of the right of the Tax Administration to issue a tax assessment act.

In particular, the objective reasons and the accompanying supporting documents proving the impossibility of carrying out business activity are the following:

For more clarifications those interested can contact the Taxpayer Service Center of AADE, on the phone 213 162 1000, on working days and hours 07:30 – 17:00.