while the tax and reductions is approaching, the secrets of Enfia are here. The 6 + 1 most common mistakes taxpayers make and how to fix them. How do you avoid the fine of 100 euros in overdue statements? What are the codes for up to 60% tax deduction? When do … extra taxes come in and where special care is needed with the E9 not to … cry with the ENFIA.
Over 6.3 million taxpayers will be required within the next few months to pay the  Single Property Tax  (ENFIA).

The Independent Public Revenue Office (AADE) is preparing to issue tax clearances for the current year and claim recipients of the notes over € 2.7 billion in five monthly installments, from September 2019 to January. of 2020.

AADE plans to send the new Enfia “account” around the end of August. The online application for submitting E9 2019 initial or amendment-correction statements is now out of service and is expected to be re-activated by September when the ENFIA clearances have been issued this year.

ENFIA 

Once they receive the receipts, taxpayers will need to verify the accuracy of the information provided on them and come from what they have stated in recent E9 forms. According to the Free Press, they will be able to correct any errors or omissions that could cost them unjustified fees with excessive amounts of money.

Specifically, taxpayers will be able to submit corrective E9 declarations from September to eliminate debt incurred in the ENFIA 2019 clearances.

Those who find that omissions or errors have been made in E9 declarations of previous years and as a result of the misrepresentation of the asset status of 1-1-2019 will need to submit corrective statements for the older years as well. This will eliminate unfair indebtedness in the already issued ENFIA clearances for the years 2014-2018, while avoiding unfair charges and the ENFIA clearances in 2019. Taxpayers should be aware that submitting such corrections with the self-imposed late payment of 100 Euros, at least until the integration of their real estate areas into the Land Register.

Corrective asset declarations (E9) can be submitted through the “E9 Inventory” application that is in the taxpayer account of the TAXISnet system (www.aade.gr). Specifically, correcting errors and correcting omissions in E9 declarations for the years 2014-2018 amending correction statements is still possible, whereas for corrections to E9 2019 the implementation will resume operation in September, as we already mentioned, so the correction Errors will be possible retrospectively, after the issue of the Enfia Clearinghouse for this year.

Who will be checked

In any case, after submitting a corrective declaration electronically for the purpose of reducing the initially certified ENFIA, for one or more of the years 2014-2019, a new ENFIA clearance will only be issued for each year for which a tax reduction of up to EUR 300 is obtained.

If the submission of the amendment statement results in a reduction of the initially certified ENFIA by more than 300 euros, then the taxpayer will be e-mailed via TAXISnet to come to the competent DOI presenting all the supporting documents confirming the reason for the submission. check and finalize the clearance result.

ENFIA: The 6 most common mistakes with E9 and how to fix them

According to the Free Press, the most common mistakes in completing E9, errors that naturally lead to … unfair indebtedness, with a significant amount of extra money being charged, and the instructions to correct E9 modifications are as follows:

1) Incorrect completion of data for unfinished buildings

Taxpayers in possession of vacant unfinished buildings, which have not yet been auctioned off or are powered on site, are entitled to a 60% deduction on the ENFIA which relates to those buildings. According to the instructions of the HRAD, in order to calculate the 60% deduction on the ENFIA which is attributable to a vacant unfinished building that has never been electrified or electrified with a work site, the taxpayer must, when listing the particulars of the particular building in the table 1 of E9 must have completed the following:

– In column 10 of Table 1 he should have entered code number 99 which means ‘unfinished building’.

– Column 30 of Table 1 must have indicated NO if the unfinished building is ‘uninterrupted’ or YES if the unfinished building is powered by a work site. If YES is completed in column 30, the site power supply number must also be indicated in column 31 of Table 1.

– In column 32 “special category” of table 1 it should have entered code 8, which means that the declared building is “empty”.

 

If E9 depicting the real estate picture on 1-01-2019 does not show at least one of these three indications, then the statutory 60% deduction on the corresponding ENFIA will not be calculated in the ENFIA Liquidator of the year 2019.

In order to obtain the deduction, the taxpayer will have to submit an amendment-correction statement E9 after the issuance of the receipt, which must re-enter all the elements of the unfinished building and at the same time complete the above columns 1 (Table 1). Columns 10, 30 and 32 if uninterrupted or 10, 30, 31 and 32 if current is powered).

2) Omissions in the completion of the rights data

There are cases of taxpayers owning property or usufruct on real estate and are expected to be charged with extra ENTRY because they did not declare property or usufruct but rather full ownership at E9 by entering code 1 instead of codes 2 or 3 in the relevant columns of E9, or by failing to enter a code in these columns.

In any such case, the liquidation of the ENFIA does not calculate the deduction on the taxable value of the property, which is foreseen in the case of low ownership or usufruct depending on the age of the usufructuary, since it is automatically assumed that the property belongs to the declarant in full ownership.

This error can be identified and eliminated by a simple check on the code shown in column 15 or column 19 of Table 1 of E9 2019, whether it is a building or plot within a plot or column 18 of table 2 of E9 , if it is a parcel.

If there is any error in filling in the data in one of the columns, an E9 amending and correcting statement will have to be submitted and the real estate data will be re-stated, with the right-filling column correctly.

3) Omissions and errors in the data on co-ownership rates

In case of non-listing of ownership or incorrect ownership rate, the ADAD computer system calculates the ENFIA assuming that the ownership is 100%, ie all the property belongs to the taxpayer, thus taxing the same taxpayer.

To correct such unfair indebtedness to the ENFIA liquidator, the taxpayer should refer to the E9 that records the asset on 01/01/2019 and check whether it has completely omitted to state the ownership rate or if it has incorrectly entered the rate. In case of omission or error, it must submit an E9 amending / correction statement, in which the property must be re-entered with the correct co-ownership rate in the corresponding column (column 16 of table 1 if it is a building, column 19 of table 1 if it is a plot within a plan or in column 20 of table 2 if it is a plot outside a city or settlement plan).

 4) Incorrect indication of the main and auxiliary areas of the property

The most common mistake that taxpayers make is to register auxiliary sites as their primary owners. In such cases, a normal tax per square meter will be charged, not the 90% deduction from the tax applicable to the principal use area.

The declaration of underground real estate surfaces as the main use areas or the loft that communicates internally with the main areas of the property has also often been observed. Errors have also been observed in the indication of more square meters for the surfaces of the main or auxiliary areas.

In all these cases it is necessary to submit an E9 amending statement to correct the errors. In particular, the property for which the mistake has been made should be redefined by indicating the correct number of square meters for both the main and the auxiliary areas.

 5) Other errors or omissions in the declaration of E9 properties, which may cause the ENFIA liquidator to inflate

Since 2014, further unfavorable tax rates have been set for ENFIA in the event of errors and deficiencies in completing the E9. Taxpayers should check whether they fall under one or more of these cases:

– If there has been a declaration of minor ownership or usufruct, but in the column where the year of birth of the usufructuary for that right has not been completed, then the property is considered to be fully owned by the taxpayer and the tax is calculated without any deduction .

– In case of not filling in the number of floors or filling in a property as a roof, the coefficient corresponding to the 6th floor is calculated for the tax, whereby the tax is calculated by a high floor surcharge.

– In the case of non-registration or incorrect birth year of the boredom, except in the former case, the worst year for the taxable year shall be taken into account.

 6) Attention to mistakes from the past

It is noted that in all of the above cases if errors start from E9 declarations of previous years (2014-2018), then corrections should start from the first of these years, so that ENFIA is reduced retrospectively for those years.

sources – ekathimerini.com/Εφημερίδα Ελεύθερος Τύπος