This alert is to inform about the latest changes on current law in Greece, concerning the home lease agreements- HLA, which are mandatory for subsequence actions i.e utilities connection, EU registrations etc
Until 31/12/2013, a HLA was submitted and verified by the tax office of the area of the property and the Lessee/tenant had only the obligation to sign the agreement (by this way the acceptance of the HLA was finalized).
From January the 1st 2014 every action regarding to home lease agreements will be done electronically.
Herebelow, please find the relevant electronic procedure, according to the date of sign of a HLA:
CASE 1- Initial leases signed after 01/01/2014
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The Lessor of the property must declare electronically all the information regarding the home lease agreement.
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The initial lease must be registered in “taxisnet” – the greek electronic system for tax transactions- and has received a registration number.
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The Lessor is the responsible person for submitting the lease (electronically).
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The Lessee must have an account on “taxisnet”.
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The Lessee must have a tax registration number. Without Tax registration number the entry in the system is not possible.
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The Lessee must accept the HLA through “taxisnet”.
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Additionally, all the above are in force as concerned the renewal or any modifications of such home lease agreements.
CASE 2- Leases signed before 01/01/2014 and the case of their renewal i.e extension of the home lease agreement
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Leases signed before 01/01/2014 are not submitted electronically, as they already exist (submitted and verified by tax office).
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In case their renewal takes place after the 1st of January 2014, the renewal of the lease will be done electronically through “taxisnet”, by amending the declaration in which only the duration of stay and the amount of the rent can be changed.
CASE 3- Short-term leases (for a period of not more than one year):
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In such case, foreign tenants have no obligation to have Tax Registration Number.
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The lease can be verified only by entering the passport number, permanent address and country of origin (instead of Tax registration number).
General info for all three above cases:
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After the landlord completes the submission, the system sends to all involved parties (landlords and tenants), a relevant email to their account in “taxisnet”.
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The statement must be submitted until the end of the next month of the beginning of the lease or its modification.
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The Lessee must enter his account on “taxisnet” and accept the HLA.
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No action is needed in case of termination of a lease.
Please note that, the above changes are in force from 1/1/2014.
Corporate Relocations assistance
For your information, please note that our company can assist on the above by:
-Create online account in the name of the tenant at the official site of the Ministry of Finance by entering the tenant’s tax registration number
-apply for personal key identification personal codes
-visit competent tax authority to receive the abovementioned codes
-Accept electronically initial home lease agreement or its renewal or a modification
-Send out to tenant all details (ie. Receipt, passwords, etc.)
Please contact us if you wish for our assistance.
