Decision A.1264 / 2020 was published in the Official Gazette “Extension of the deadline for submission of the” Statement of Real Estate Lease Information “and the declaration of termination of article 9 lease, as well as the closing date at par . 1162/2018 (Β ‘3579) of the decision of Commander Α.Α.Δ.Ε., as amended and in force.
The resolution provides:
The deadline for submitting the initial or amended “Real Estate Lease Information Statements” is extended until January 31, 2021, due to an implied extension of the lease term or a change in the term of the lease agreement regarding the amount of the lease lease, for the lease. which was in force until June 12, 2020 and for which “Real Estate Lease Information Statement” has not been submitted electronically. The above deadline for submission of a “Real Estate Lease Information Statement” includes leases that expired before 01.01.2014, which had no obligation to submit a “Real Estate Lease Information Statement” and were in effect on June 12, 2020.
In case of a lease agreement, for which it is electronically submitted or submitted to the Tax Office. A “Real Estate Lease Information Statement”, resolved until June 12, 2020, the lessor is required to declare a termination date until January 31, 2021, otherwise the lease agreement is considered valid.
The deadline of par 8 of article 11 of the AADE Governor’s decision, as amended and in force, is extended until 31 December 2020.
See the decision in the goal tax file