Certificate of no outstanding tax debts

From National Registry of Administrative Public Services
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39e2d21a-0ee2-415f-8600-76b499ccf8d7 439993 Αποδεικτικό φορολογικής ενημερότητας

At a glance

Number of required documents

Not required

Fees

Provided without cost

Deadline of completion

10 days

Estimated Time (digitally)

2 minutes

Description

The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE


Provided to

Related links


Last update

18/06/2024

Application

Application Type

Application

Submission by:

Submitted by the applicant (digital), Submitted by the applicant (in person or by post)

Title

Application for issuance of a certificate of no outstanding tax debts

Notes:

- if citizens choose to be served at a Citizen Service Centre (KEP): the application is filled out by the KEP employee and not by the citizen in question. - in the case of digital applications: the citizen logs onto the ‘gov.gr’ National Digital Portal to submit the application.

What you will need

Means of authentication, identification and signature

Identification document, Identification with TAXISnet codes

    Print

    Requirements

      Fees

        Related



        The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with

        Output & Results

        Output

        Administrative Act

        Steps

          Digital steps

            Other information

            Alternative titles

            No outstanding tax debts

            Official title

            Certificate of no outstanding tax debts


            Legislation

              Categories

              Τype of procedure

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital), Application (handwritten)

              Type

              Outgoing

              ,,


            • 1 Possession of passwords to enter software In order to be issued a certificate of no outstanding debts to the Greek State via the gov.gr portal, the applicant must hold Taxisnet codes.

              No No

            • 2 Tax More specifically, in accordance with Article 3 of Decision ΠΟΛ 1274/2013, in order to be issued a certificate of no outstanding debts, the applicant must have lawfully settled (through deferral of collection or staggered payment settlement) any of their total basic outstanding debts attested by the Tax Administration (both personal debts and debts for whose payment they are liable under the applicable provisions) that exceed EUR 30.

              No No

            • 3 Tax The applicant must have submitted the necessary declarations.

              No No

            • 4 Tax The applicant must not be subject to an obligation to procure issuance of proof from a customs office or other authority or in accordance with Article 14 of Law 2523/1997 and Article 46 of Law 4174/2013.

              No No

            • Law 12 4174 2013 170 Α

              Description Article 12 of Law 4174/2013 (Government Gazette, Series I, No 170) ‘Proof of certificates of no outstanding debts’, as amended by Article 51 of Law 4583/2018 (Government Gazette, Series I, No 212).

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130100170

            • Decision 1274 2013 3398 Β

              Description Decision ΠΟΛ 1274/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1265/2015 (Government Gazette, Series II, No 2862), ΠΟΛ 1038/2016 (Government Gazette, Series II, No 874), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018), Α.1277/2019 (Government Gazette, Series II, No 2985), Α.1464/2019 (Government Gazette, Series II, No 4820), Α.1265/2020 (Government Gazette, Series II, No 5346), Α.1033/2021 (Government Gazette, Series II, No 703), as well as Article 1(40) to (44) and Article 2(8) of Decision Δ.ΟΡΓ.Α 1115805 ΕΞ 2017 (Government Gazette, Series II, No 2743) of the Governor of the Independent Authority for Public Revenue (AADE) ‘Transfer of competences and authorisation to sign ‘By order of the Governor’ to Tax Administration bodies’, as currently in force.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130203398

            • Decision 1275 2013 3398 Β

              Description Decision ΠΟΛ 1275/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018) and Α.1265/2020 (Government Gazette, Series II, No 5346).

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130203398

            • Circular 1124 2014

              Description Circular ΠΟΛ 1124/2014 of the Secretary-General for Public Revenue

              Legal references https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3

              ΑΔΑ ΒΙΦ1Η-Φ9Σ

            • Circular 1141 2016

              Description Circular ΠΟΛ 1141/2016 of the Deputy Head of the Directorate-General for Tax Administration.

              Legal references https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B

              ΑΔΑ 6143Η-ΣΛΛ

            • Decision of an Independent Authority 1002 2018 20 Β

              Description Decision Α.1002/2018 of the Governor of the Independent Authority for Public Revenue.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20180200020

            • Circular 2205 2021

              Description Circular Ε.2205/2021 of the Governor of the Independent Authority for Public Revenue.

              Legal references https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936

              ΑΔΑ ΨΦ1Ω46ΜΠ3Ζ-2Γ6

            • Circular 1118 2016

              Description Circular ΠΟΛ 1118/2016 of the Secretary-General for Public Revenue

              Legal references https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007

              ΑΔΑ ΨΕ6ΣΗ-007

            • Decision 1278 2013 3398 Β

              Description Decision ΠΟΛ 1278/2013 of the Secretary-General for Public Revenue

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130203398

            • Ministerial Decision 1123 2012 1665 Β

              Description Decision 1123/2012 of the Alternate Minister of Finance

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20120201665

            • 1 Physical identification of citizens at KEPs

              Responsible for Implementation Competent Employee

              Μethod of Implementation Inspection

              Description The KEP employee carries out an identification check of the citizen concerned, who must produce an identity document.

              No No


            • 2 Submission of an application to the information system

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

              Description The KEP employee, in cooperation with the citizen in question, fills out the required fields.

              No No


            • 3 Printout of certificate of no outstanding tax debts

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

              Description The KEP employee prints out and hands over the certificate of no outstanding tax debts to the citizen in question.

              No Yes


            • 1 User authentication using Taxisnet codes

              Responsible for Implementation Third entity software

              Μethod of Implementation Data input in software

              Link https://aade.gr/polites/forologiki-enimerotita/ekdosi-apodeiktikoy-enimerotitas

              Description The user enters the personal passwords for Taxisnet.

              No No


            • 2 Successful user authentication

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description The pair of Taxisnet codes are successfully entered.

              Yes No


            • 3 User authentication failure

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description Incorrect entry of the pair of codes.

              Yes Yes


            • 4 User consent for access to personal data in the register of natural persons

              Responsible for Implementation gov.gr

              Μethod of Implementation Data input in software

              Description The user consents to the application using the following personal data: Tax Identification Number, Name, Surname, Father’s Name, Mother’s Name, Year of Birth.

              Notes For the purpose of electronic identification of the user, the ‘Single Digital Portal Application’ requests consent to gain access to the basic data in the Register of natural persons of the MINISTRY OF FINANCE managed by the Independent Authority for Public Revenue.

              No No


            • 5 Launch of application

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The citizen concerned clicks on ‘Continue’ to display the form with their particulars.

              No No


            • 6 Completion of fields

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The citizen must fill out the two mandatory fields, which are: ‘Reason for issue’, consisting of four specific options, with one to be selected. When the option titled ‘collection of money from public sector bodies (other than central government)’ is selected, an additional, free text field entitled ‘Payment Title Details’ is also activated; ‘Recipient body’, a free text field.

              No No


            • 7 Submission of application and printout of certificate of no outstanding tax debts


              Μethod of Implementation Software action

              Description The citizen is given the option: - to print and download the certificate of no outstanding tax debts generated; - to go back and repeat the procedure using a different data combination (other use).

              No Yes





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