E2072_2021.pdf

The Greek Ministry of Digital Governance issued a document (Ε.2072) on April 6, 2021, providing supplementary clarifications on the provisions of Article 291 of Law 4738/2020 regarding the submission of applications for the reintegration of debtors affected by the COVID-19 pandemic into the installment plans of Laws 4321/2015 and 4611/2019.

The document states that debtors who had paid the installment for December 2020 and had settled or paid off all their debts by December 31, 2020, can be reintegrated into the installment plans, even if they did not submit an application by December 31, 2020, or submitted it after January 1, 2021.

Specifically, the following debtors can be reintegrated:
1. Those who met the prerequisites for reintegration and submitted an application after January 1, 2021. In this case, they do not need to submit a new application.
2. Those who met the prerequisites for reintegration by the end of December 2020 but did not submit an application, provided they submit an application to the competent Authority (Tax Office/Control Center/EMEIS) by April 29, 2021, and either:
i) have deferred payment of the January and February 2021 installments, according to certain decisions, or
ii) have paid at least the January and February 2021 installments.

If the above conditions are not met, the debtors in question (category II) cannot be reintegrated into the installment plans, in accordance with the provisions of the relevant laws.