Τhe Minister of Finance issued a decree (478/2020) extending the deadline for the electronic submission of personal income tax returns and the settlement of the relevant income tax liability for the tax year 2019. The decree was published in the official gazette of the Republic on 20th October 2020.
The decree provides that the electronic submission of the 2019 personal income tax return (Form T.D.1) for employees and pensioners, whose total gross annual income exceeds €19,500, is extended from 30 October 2020 to 30 November 2020. The extension also applies to the payment of the related income tax due, as per the submitted TD1, via self-assessment.
Additionally, the deadline for the electronic submission of the 2019 income tax returns for self-employed persons (Form T.D.1 self-employed) with turnover below EUR 70,000 and who do not have the obligation to submit audited accounts, is extended from 30 October 2020 to 30 November 2020. The extension also applies to the payment of the relevant income tax due, as per the submitted return, via self-assessment.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.