The governor of the Independent Public Revenue Authority (AADE), George Pitsilis, set out clear rules for taxpayers who proceed with the cessation of activity through a special digital application, without having to visit the tax office.
Through this special application, taxpayers will be able to easily declare the end of their activities.
Before completing the process, the Tax Administration will check, however, whether there are any changes to the company’s data that occurred after the date that the cessation was declared.
The decision covers almost every possible change in the details of a business, from the change of name, registered office and activities, to changes in the members of the Board of Directors, partners or legal representatives.
Changes related to share capital, registration with the chamber, VAT status and intra-community transactions will also be examined. In case there are outstanding issues, the taxpayer will be obliged to settle them first, otherwise the cessation date will not be accepted.
