On possibility to discharge to five minutes from payment, for the business tax of 400 -1,000 euros have businesses and professionals who while recruiting in 2022 did not receive from ADSE the e-mail informing them that they are exempt from paying the tax this year.

Submission of an objection for the business tax

Traders, to whom never received the email from the Hellenic Revenue Service as it was not possible to verify the increase in jobs or the turnover limit, but know that they have made the necessary recruitments and meet the criteria for exemption from the business tax, they may submit objection until Friday 28 July 2023.

The objection is submitted by filling in the relevant form at ERGANI Information System and all the necessary supporting documents and information to substantiate the objection are submitted together with it. Objections are examined by a special committee. The Commission's decision is communicated to the company and notified to the P.S. ERGANI, which sends updated information to the AADE in these cases. The AADE sends an e-mail to the undertakings whose objection is accepted.

Amending statement

In particular, businesses that had already submitted the tax return when they received the message from the Hellenic Revenue Service, in order to be exempt from the business tax, should submit an amending statement. By submitting the amending declaration you will erase from their tax return the fee starting from 400 euros and reaching up to 1,000 euros.

It is noted that the measure is permanent and applies to professionals or small businesses with gross receipts of up to €2 million euros increasing the average annual number of full-time employees for at least one quarter of each year. For example, if a business increases the number of full-time employees on 1 September 2023 and maintains it at least until the end of November, it will automatically be exempt from the business tax it has to pay in 2024.

Beneficiaries of the exemption from the payment of the business tax are:

α) Natural persons carrying out a business activity

b) Legal persons and legal entities, regardless of the way they keep their books (single-entry or double-entry), whose gross income in the tax year for which the exemption is granted does not exceed two (2) million euros

The amounts applicable

The government has promised a gradual reduction of the fee from 2025 with full abolition in 2027. Until the "haircut" of the business tax starts, the annual amounts amount to:

- EUR 400 if the registered office is located in a tourist destination or in a town/village with a population of up to 200,000 inhabitants

- EUR 500 if the registered office is located in a city with a population of more than 200,000 inhabitants

- €650 for sole traders and self-employed persons

- EUR 800 for legal persons carrying on a commercial business and having their head office in tourist resorts and in towns or villages with a population of up to 200,000 inhabitants

- EUR 1,000 for legal persons carrying on a commercial business and having their registered office in cities with a population of more than 200,000 inhabitants and EUR 600 for each branch