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Who pays business tax and who is excluded Greek economy


People trained to pay an annual business fee are merchants, individuals and legal entities and freelancers if they keep books B or C of the CBS class.

Since 2011, the training fee under Law 3986, which charges entrepreneurs and freelancers, as long as they keep books B and C, has changed many things and dozens of interpretative circulars have been issued. In order to inform those responsible, the Independent Public Revenue Authority has published a user guide with important information, especially on who is excluded and who can be excluded. It should be noted that, recently, in its circular, the Tax Administration has exempted the professional tax for a period of five years for professionals starting a different profession.

1. Who is required to pay an annual business fee?

The obligation to pay an annual business fee is for trainees, individuals and legal professions, if they maintain books B or C of class CBS (currently keeping files in the duplicate or duplicate system).

2. Is it an annual business fee payable to nonprofit legal entities?

The business tax is not levied on non-profit legal entities (public or private).

3. How is the business rate certified?

For individuals, as of financial year 2012, the business rate is certified by the income tax return of individuals. For legal entities, the financial year 2014 and the fiscal year 2014 onwards, the trade rate is certified by the income tax return of legal and legal persons.

4. What is the annual business rate?

Tuition is defined as:

(a) EUR 800 per year for legal persons operating on a commercial holding and having their head office in tourist sites and in towns or villages with a population of up to 200 000.

(b) EUR 1 000 per year for legal persons operating in a commercial operation and having their registered office in cities with a population of more than 200 000 inhabitants.

(c) EUR 650 per year for self-employed and self-employed workers.

d) 600 euros per year per subsidiary.

5. Is there provision for a fee to be levied on a different amount for certain categories of persons?

For natural persons whose income comes from an individual service or a liberal profession and has a written contract with a maximum of three natural and / or legal persons or 75% of their gross income comes from a natural or legal person, the amounts of the commercial rate are still valid, as they were imposed in fiscal year 2012, that is, 400 or 500 euros, depending on the population, and 300 euros for each branch. For non-profit municipalities, the commercial fee is charged on the amounts charged in 2012, ie 400 euros, 500 euros, where applicable, and 300 euros for each branch.

6. Are there any exceptions to the payment of the annual business fee?

From the financial year of 2013, persons exercising an individual business or a liberal profession with a disability equal to or greater than 80% shall be exempt from the duty tax. Companies operating in villages with a population of up to five hundred inhabitants and islands with less than three thousand and one hundred inhabitants are exempt from commercial tax, except in the case of tourist sites in which such exemption does not apply. Individual businesses and individual professions are also exempt if they have not been five years since the start of the business, as well as individual business cases if the trader is less than three years from the year of retirement. Retirement age means 65 years of age.

7. How is the business rate calculated in case of discontinuation of the business in use?

In principle, the non-exercise of the activity is evidenced only by a work interruption declared in the Taxis registration subsystem. In the case of cessation of activity during use, the business rate is limited depending on the operation of the business or the exercise of the profession. A period of more than 15 days is counted as one month.

Late business interruption

8. What happens in case of delay in legal activities?

In the case of late business closing with retroactive date, the negotiation fee must be imposed by the time (months) of the legal entity and until the date of the interruption of its work in the tax administration. An end-of-service rate established after work delay must be canceled, with the exception of the 2011 business year rate.

9. When is the right to reimbursement of a professional tax rate for financial years 2012 and 2013 to legal entities that are behind in business?

For the business tax established and paid for the years 2012 and 2013, the three-year limitation period starts from the time of payment, ie it was possible to process the State, and not at the time of establishment of the commercial tax or the filing of the tax return of the legal entity.

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