Warning: Undefined array key "data" in /var/www/html/extensions/EMDMagicForAll/src/EMDMagicForAll.php on line 463

Warning: Trying to access array offset on value of type null in /var/www/html/extensions/EMDMagicForAll/src/EMDMagicForAll.php on line 470

Warning: Trying to access array offset on value of type null in /var/www/html/extensions/EMDMagicForAll/src/EMDMagicForAll.php on line 470

Warning: Trying to access array offset on value of type null in /var/www/html/extensions/EMDMagicForAll/src/EMDMagicForAll.php on line 471

Warning: Trying to access array offset on value of type null in /var/www/html/extensions/EMDMagicForAll/src/EMDMagicForAll.php on line 471
Difference between revisions of "ΔΔ:Certificate of no outstanding tax debts" - National Registry of Administrative Public Services

Difference between revisions of "ΔΔ:Certificate of no outstanding tax debts"

From National Registry of Administrative Public Services
 
m (Συγχρονισμός process_rule_ada από EL μέσω ΜΑΚ v19.49 run_id=20260804_094837)
 
(38 intermediate revisions by 6 users not shown)
Line 1: Line 1:
 
{{process
 
{{process
−
|process_alternative_titles=Tax information
+
|process_official_title=Certificate of no outstanding tax debts
−
|process_application_description=Application for proof of tax information
+
|process_alternative_titles=No outstanding tax debts
−
|process_application_note=- if the citizen chooses to be served by the JEP: the application is completed by the JEP employee rather than the citizen - in the digital application: the citizen enters the National Digital Gv.gr for the submission of the application
+
|process_description=The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State.
−
|process_application_related_url=https://www.gov.gr/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas
+
|process_org_owner_is_private=No
−
|process_application_submission_type=Submitted by the applicant (in person or by post), Submitted by the applicant (digital)
+
|process_org_owner=73401
−
|process_application_type=Application
+
|process_provision_org_group=7227, 2832, 5659
−
|process_cost_max=0
+
|process_deadline_duration=P10D
−
|process_cost_min=0
+
|process_evidence_identification_type=Identification document, Identification with TAXISnet codes
−
|process_deadline=10
+
|process_type=Outgoing
−
|process_deadline_type=Days
+
|process_trigger=Applied for
−
|process_description=The procedure concerns the issue of proof of tax information on debts to the State.
+
|process_trigger_type=Application (digital), Application (handwritten)
−
|process_evidence_alternative_total_number=0
+
|process_usage=Supporting document
 +
|process_output_type=Administrative Act
 +
|process_provided_to=Public Bodies,Self-employed,Businesses,Taxpayers
 +
|process_tax_type=Applications, Clearance Certificates
 +
|process_life_events=Business taxation,Personal income tax
 +
|process_sdg_notes=The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with
 +
|process_total_duration_steps_min=180
 +
|process_total_duration_steps_max=660
 +
|process_total_duration_steps_digital_min=60
 +
|process_total_duration_steps_digital_max=120
 +
|process_cost_min=0.00
 +
|process_cost_max=0.00
 
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_ex_officio_total_number=0
 
|process_evidence_ex_officio_total_number=0
−
|process_evidence_identification_type=Identification with TAXISnet codes, Identification document
+
|process_evidence_alternative_total_number=0
 
|process_evidence_prerequisite_total_number=0
 
|process_evidence_prerequisite_total_number=0
 +
|process_evidence_total_number=0
 +
|process_evidence_step_total_number=0
 
|process_evidence_step_digital_total_number=0
 
|process_evidence_step_digital_total_number=0
−
|process_evidence_step_total_number=0
+
|process_source=EU-GO (support)
−
|process_evidence_total_number=0
+
|process_govgr_codes=15321
−
|process_id=439993
+
|process_govgr_full_info=15321
−
|process_interval=Requested
+
|process_application_type=Application
−
|process_life_events=Tax clearance (Business taxation), Tax clearance
+
|process_application_submission_type=Submitted by the applicant (digital), Submitted by the applicant (in person or by post)
−
|process_official_title=Evidence of tax information
+
|process_application_description=Application for issuance of a certificate of no outstanding tax debts
−
|process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
+
|process_application_related_url=https://www.gov.gr/en/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas
−
|process_org_owner_is_private=No
+
|process_application_note=- 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.
−
|process_output_type=Administrative Act
+
­- in the case of digital applications: the citizen logs onto the ‘gov.gr’ National Digital Portal to submit the application.
−
|process_provided_to=Businesses, Citizens
 
−
|process_provision_org_group=KEP (ΚΕΠ)
 
−
|process_sdg_notes=The period of ten (10) days for the issue of licences, in accordance with Article 4 of Law 2690/99, shall be respected.
 
−
|process_source=EU-GO (support), gov.gr
 
−
|process_tax_type=Clearance Certificates
 
−
|process_total_duration_steps_digital_max=120
 
−
|process_total_duration_steps_digital_min=60
 
−
|process_total_duration_steps_digital_type=Seconds
 
−
|process_total_duration_steps_max=11
 
−
|process_total_duration_steps_min=3
 
−
|process_total_duration_steps_type=Minutes
 
−
|process_trigger=Applied for
 
−
|process_trigger_type=Application (handwritten), Application (digital)
 
−
|process_type=Outgoing
 
−
|process_usage=Supporting document
 
−
|process_uuid=39e2d21a-0ee2-415f-8600-76b499ccf8d7
 
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=1
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
−
|process_conditions_name=The applicant for the electronic delivery of tax information on debts to the State through the gov.gr portal is required to hold taxisnet codes.
 
−
|process_conditions_num_id=1
 
 
|process_conditions_type=Possession of passwords to enter software
 
|process_conditions_type=Possession of passwords to enter software
−
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet
+
|process_conditions_name=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.
 +
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=2
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
−
|process_conditions_name=In particular, in accordance with Article 3 of the MOL 1274/2013, for the purposes of granting evidence of information, the applicant must have arranged in a lawful manner (by suspension of recovery or partial payment arrangement) any total dues established in the Tax Administration on its basic debts (both individual and debts for which it is responsible for their payment in accordance with existing provisions) more than EUR 30 (30).
 
−
|process_conditions_num_id=2
 
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta
+
|process_conditions_name=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.
 +
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=3
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
−
|process_conditions_name=The applicant should have submitted the necessary declarations.
 
−
|process_conditions_num_id=3
 
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta
+
|process_conditions_name=The applicant must have submitted the necessary declarations.
 +
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=4
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
−
|process_conditions_name=There should be no obligation on the applicant to issue evidence from a customs office or other authority or under the provisions of Articles 14 of Law 2523/1997 and 46 of Law 4174/2013.
 
−
|process_conditions_num_id=4
 
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta
+
|process_conditions_name=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.
 +
|process_conditions_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta
 
}}
 
}}
−
{{process provision digital locations
+
{{process rules
−
|process_provision_digital_location_description=Access via gov.gr
+
|process_rule_type=Law
−
|process_provision_digital_location_title=Evidence of tax information
+
|process_rule_decision_number=5222
−
|process_provision_digital_location_url=https://www.gov.gr/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas
+
|process_rule_decision_year=2025
 +
|process_rule_article=216
 +
|process_rule_description=Tax-clearance certificate
 +
|process_rule_gazette_doc_issue=Α
 +
|process_rule_gazette_doc_number=134
 +
|process_rule_url=https://api.et.gr/apiLAW/1/2025/5222/pdf
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
 +
|process_rule_type=Law
 +
|process_rule_decision_number=5104
 +
|process_rule_decision_year=2024
 
|process_rule_article=12
 
|process_rule_article=12
−
|process_rule_decision_number=4174
+
|process_rule_description=Tax-clearance certificate and certificate of debt
−
|process_rule_decision_year=2013
 
−
|process_rule_description=Article 12 of Law 4174/2013 (A'170) "Evidence of information" as amended by Article 51 of Law 4583/2018 (A'212).
 
 
|process_rule_gazette_doc_issue=Α
 
|process_rule_gazette_doc_issue=Α
−
|process_rule_gazette_doc_number=170
+
|process_rule_gazette_doc_number=58
−
|process_rule_type=Law
+
|process_rule_url=https://api.et.gr/apiLAW/1/2024/5104/pdf
−
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170
 
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
−
|process_rule_decision_number=1274
+
|process_rule_type=Decision
−
|process_rule_decision_year=2013
+
|process_rule_decision_number=1115
−
|process_rule_description=Decision of the Secretary-General for Public Revenue POL 1274/2013, as amended by POL 1065/2014 (B’642), POL 1265/2015 (B’2862), POL 1038/2016 (B’874), POL 1222/2017 (B’1/2018), A.1277/2019 (B’2985), A.164/2019 (B’4820), A.1265/2020 (B’5346), A.10.33/2021 (B’703), and more than 40-44 No 1 and paragraph 2 of Decision No. 8 of the Board of Governor A. A.D. I.C. 1115805 EX 2017 (B’ 2743) ‘Transfer of competences and authorisations to tax administration bodies’, as applicable.
+
|process_rule_decision_year=2025
 +
|process_rule_article=
 +
|process_rule_description=Amendment of Joint Decision ref. A.1162/19-10-2023 of the Deputy Minister for National Economy and Finance and the Governor of the Independent Authority for Public Revenue, “Clearance Certificate under Article 12 of the Tax Procedure Code (Law 4987/2022, Series I, 206)” (Series II, 6129).
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
−
|process_rule_gazette_doc_number=3398
+
|process_rule_gazette_doc_number=4329
 +
|process_rule_url=https://api.et.gr/apiFEK/2/2025/4329/pdf
 +
|process_rule_ada=Ρ7ΩΗ46ΜΠ3Ζ-19Γ
 +
}}
 +
 
 +
{{process rules
 
|process_rule_type=Decision
 
|process_rule_type=Decision
−
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398
+
|process_rule_decision_number=1118
 +
|process_rule_decision_year=2025
 +
|process_rule_article=
 +
|process_rule_description=Amendment of Decision ref. POL 1275/2013 of the Secretary-General for Public Revenue of the Ministry of Finance, “Debt Certificate under Article 12 of Law 4174/2013 (Series I, 170), as in force” (Series II, 3398).
 +
|process_rule_gazette_doc_issue=Β
 +
|process_rule_gazette_doc_number=4330
 +
|process_rule_url=https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2025/20250204330.pdf
 +
|process_rule_ada=9ΖΗΔ46ΜΠ3Ζ-ΓΛΛ
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
−
|process_rule_decision_number=1275
+
|process_rule_type=Decision
−
|process_rule_decision_year=2013
+
|process_rule_decision_number=1072
−
|process_rule_description=Decision of the Secretary-General for Public Revenue MOL 1275/2013 as amended by MOL 1065/2014 (B’642), POL 1222/2017 (B’1/2018) and A.1265/2020(B’5346).
+
|process_rule_decision_year=2025
 +
|process_rule_article=
 +
|process_rule_description=Amendment of Joint Decision ref. A. 1162/2023 of the Deputy Minister for National Economy and Finance and
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
−
|process_rule_gazette_doc_number=3398
+
|process_rule_gazette_doc_number=2748
−
|process_rule_type=Decision
+
|process_rule_url=https://api.et.gr/apiFEK/2/2025/2748/pdf
−
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398
+
|process_rule_ada=9ΡΡΑ46ΜΠ3Ζ-ΥΚΦ
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
−
|process_rule_ada=ΒΙΦ1Η-Φ9Σ
+
|process_rule_type=Decision
−
|process_rule_decision_number=1124
+
|process_rule_decision_number=1162
−
|process_rule_decision_year=2014
+
|process_rule_decision_year=2023
−
|process_rule_description=Circular of the Secretary-General of Public Revenue MOL 1124/2014
+
|process_rule_article=
−
|process_rule_type=Circular
+
|process_rule_description=Tax-clearance certificate under Article 12 of the Tax Procedure Code
−
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3
+
|process_rule_gazette_doc_issue=Β
 +
|process_rule_gazette_doc_number=6129
 +
|process_rule_url=https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2023/20230206129.pdf
 +
|process_rule_ada=9ΧΝΓ46ΜΠ3Ζ-ΕΩΨ
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
−
|process_rule_ada=6143Η-ΣΛΛ
+
|process_rule_type=Decision
−
|process_rule_decision_number=1141
+
|process_rule_decision_number=1163
−
|process_rule_decision_year=2016
+
|process_rule_decision_year=2023
−
|process_rule_description=Circular of Deputy Head of the Directorate-General for Taxation MOL 1141/2016
+
|process_rule_article=
−
|process_rule_type=Circular
+
|process_rule_description=Amendment of Article 11 of Decision POL
−
|process_rule_url=https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B
+
|process_rule_gazette_doc_issue=Β
 +
|process_rule_gazette_doc_number=6137
 +
|process_rule_url=https://api.et.gr/apiFEK/2/2023/6137/pdf
 +
|process_rule_ada=9ΛΩΡ46ΜΠ3Ζ-ΟΗ4
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
 +
|process_rule_type=Decision of an Independent Authority
 
|process_rule_decision_number=1002
 
|process_rule_decision_number=1002
 
|process_rule_decision_year=2018
 
|process_rule_decision_year=2018
−
|process_rule_description=Decision of the Commander of the Independent Public Revenue Authority A/1002/2018
+
|process_rule_article=
 +
|process_rule_description=Determination of the details for implementing paragraph 9 of Article 12 of Law 4174/2013 (ΦΕΚ Series I, 170)
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_number=20
 
|process_rule_gazette_doc_number=20
−
|process_rule_type=Decision of an Independent Authority
+
|process_rule_url=https://api.et.gr/apiFEK/2/2018/20/pdf
−
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20180200020
 
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
−
|process_rule_ada=ΨΦ1Ω46ΜΠ3Ζ-2Γ6
+
|process_rule_type=Decision
−
|process_rule_decision_number=2205
+
|process_rule_decision_number=1274
−
|process_rule_decision_year=2021
+
|process_rule_decision_year=2013
−
|process_rule_description=Circular of the Commander of the Independent Public Revenue Authority E.2205/2021
+
|process_rule_article=
−
|process_rule_type=Circular
+
|process_rule_description=Decision POL 1274/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1265/2015 (Series II, 2862), POL 1038/2016 (Series II, 874), POL 1222/2017 (Series II, 1/2018), A.1277/2019 (Series II, 2985), A.1464/2019 (Series II, 4820), A.1265/2020 (Series II, 5346), A.1033/2021 (Series II, 703), and points 40-44 of Article 1 and paragraph 8 of Article 2 of Governor's Decision D.ORG.A 1115805 EX 2017 (Series II, 2743), "Transfer of powers and authorisation to sign 'By order of the Governor' to bodies of the Tax Administration", as in force. IT IS NOTED that, from the entry into force of A.1162/2023, only Article 11 of Decision POL 1274/2013 remains in force.
−
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936
+
|process_rule_gazette_doc_issue=
 +
|process_rule_gazette_doc_number=3398
 +
|process_rule_url=https://api.et.gr/apiFEK/2/2013/3398/pdf
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
−
|process_rule_ada=ΨΕ6ΣΗ-007
+
|process_rule_type=Decision
−
|process_rule_decision_number=1118
+
|process_rule_decision_number=1275
−
|process_rule_decision_year=2016
 
−
|process_rule_description=Circular of the Secretary-General of Public Revenue POL 1118/2016
 
−
|process_rule_type=Circular
 
−
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007
 
−
}}
 
−
{{process rules
 
−
|process_rule_decision_number=1278
 
 
|process_rule_decision_year=2013
 
|process_rule_decision_year=2013
−
|process_rule_description=Decision of the Secretary-General for Public Revenue MOL 1278/2013
+
|process_rule_article=
−
|process_rule_gazette_doc_issue=Β
+
|process_rule_description=Decision POL 1275/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1222/2017 (Series II, 1/2018) and A.1265/2020 (Series II, 5346).
 +
|process_rule_gazette_doc_issue=
 
|process_rule_gazette_doc_number=3398
 
|process_rule_gazette_doc_number=3398
−
|process_rule_type=Decision
+
|process_rule_url=https://api.et.gr/apiFEK/2/2013/3398/pdf
−
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398
+
|process_rule_ada=ΒΕΝ2ΟΡΣΒ-9Υ8
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
 +
|process_rule_type=Ministerial Decision
 
|process_rule_decision_number=1123
 
|process_rule_decision_number=1123
 
|process_rule_decision_year=2012
 
|process_rule_decision_year=2012
−
|process_rule_description=Decision Deputy Minister of Finance POL 1123/2012
+
|process_rule_article=
 +
|process_rule_description=Decision 1123/2012 of the Alternate Minister of Finance
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_number=1665
 
|process_rule_gazette_doc_number=1665
−
|process_rule_type=Ministerial Decision
+
|process_rule_url=https://api.et.gr/apiFEK/2/2012/1665/pdf
−
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20120201665
 
 
}}
 
}}
−
{{process steps
+
 
−
|process_step_child=No
+
{{process rules
−
|process_step_description=The JEP official shall carry out an ID check on the citizen by means of an identification document.
+
|process_rule_type=Circular
−
|process_step_duration_max=7
+
|process_rule_decision_number=2089
−
|process_step_duration_min=1
+
|process_rule_decision_year=2023
−
|process_step_duration_type=Minutes
+
|process_rule_article=
−
|process_step_exit=No
+
|process_rule_description=Clarifications concerning the issue of proof
−
|process_step_implementation=Inspection
+
|process_rule_gazette_doc_issue=
−
|process_step_num_id=1
+
|process_rule_gazette_doc_number=
−
|process_step_official=Competent Employee
+
|process_rule_url=
−
|process_step_title=Physical identification of citizen in the JEP
+
|process_rule_ada=6ΜΥΤ46ΜΠ3Ζ-ΑΨΞ
 
}}
 
}}
−
{{process steps
+
 
−
|process_step_child=No
+
{{process rules
−
|process_step_description=The JEP official in cooperation with the citizen shall complete the uninterrupted fields.
+
|process_rule_type=Circular
−
|process_step_duration_max=2
+
|process_rule_decision_number=2205
−
|process_step_duration_min=1
+
|process_rule_decision_year=2021
−
|process_step_duration_type=Minutes
+
|process_rule_article=
−
|process_step_exit=No
+
|process_rule_description=Updating of the regulatory framework governing the issue of tax-clearance certificates and certificates of debt under Article 12 of the Tax Procedure Code — Clarifications and instructions.
−
|process_step_implementation=Software action
+
|process_rule_gazette_doc_issue=
−
|process_step_num_id=2
+
|process_rule_gazette_doc_number=
−
|process_step_official=Competent Employee
+
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936
−
|process_step_title=Submission of an application to the Information System
+
|process_rule_ada=ΨΦ1Ω46ΜΠ3Ζ-2Γ6
 
}}
 
}}
−
{{process steps
+
 
−
|process_step_child=No
+
{{process rules
−
|process_step_description=The JEP official prints and delivers the receipt of tax information to the citizen
+
|process_rule_type=Circular
−
|process_step_duration_max=2
+
|process_rule_decision_number=1118
−
|process_step_duration_min=1
+
|process_rule_decision_year=2016
−
|process_step_duration_type=Minutes
+
|process_rule_article=
−
|process_step_exit=No
+
|process_rule_description=Circular POL 1118/2016 of the Secretary-General for Public Revenue
−
|process_step_implementation=Software action
+
|process_rule_gazette_doc_issue=
−
|process_step_num_id=3
+
|process_rule_gazette_doc_number=
−
|process_step_official=Competent Employee
+
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007
−
|process_step_title=Printing of tax information document
+
|process_rule_ada=ΨΕ6ΣΗ-007
 
}}
 
}}
 +
 +
{{process rules
 +
|process_rule_type=Circular
 +
|process_rule_decision_number=1141
 +
|process_rule_decision_year=2016
 +
|process_rule_article=
 +
|process_rule_description=Clarifications on the procedure for issuing a tax-clearance certificate / certificate of debt
 +
|process_rule_gazette_doc_issue=
 +
|process_rule_gazette_doc_number=
 +
|process_rule_url=https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B
 +
|process_rule_ada=6143Η-ΣΛΛ
 +
}}
 +
 +
{{process rules
 +
|process_rule_type=Circular
 +
|process_rule_decision_number=1124
 +
|process_rule_decision_year=2014
 +
|process_rule_article=
 +
|process_rule_description=Updated decisions concerning proof of tax clearance and certificates of debt under Article 12 of the Tax Procedure Code.
 +
|process_rule_gazette_doc_issue=
 +
|process_rule_gazette_doc_number=
 +
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3
 +
|process_rule_ada=ΒΙΦ1Η-Φ9Σ
 +
}}
 +
 +
 +
 +
 +
 +
 +
 +
 +
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=1
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_co_org=DISTRIBUTION OF DISTRIBUTION
+
|process_step_digital_title=User authentication with Taxisnet credentials
−
|process_step_digital_description=The user enters his personal codes on Taxisnet.
+
|process_step_digital_official=Third entity software
−
|process_step_digital_duration_max=20
+
|process_step_digital_co_org=66797
−
|process_step_digital_duration_min=10
 
−
|process_step_digital_duration_type=Seconds
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
−
|process_step_digital_num_id=1
+
|process_step_digital_url=https://www.gov.gr/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas
−
|process_step_digital_official=Third entity software
+
|process_step_digital_duration_min=PT10S
−
|process_step_digital_title=Authentication User with Taxisnet Codes
+
|process_step_digital_duration_max=PT20S
−
|process_step_digital_url=https://aade.gr/polites/forologiki-enimerotita/ekdosi-apodeiktikoy-enimerotitas
+
|process_step_digital_description=The user enters the personal credentials held in Taxisnet.
 
}}
 
}}
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=2
 +
|process_step_digital_exit=No
 
|process_step_digital_child=Yes
 
|process_step_digital_child=Yes
−
|process_step_digital_description=Import the Taxisnet code pair successfully.
+
|process_step_digital_previous_child_selector=1
−
|process_step_digital_duration_max=20
+
|process_step_digital_previous_child=1
−
|process_step_digital_duration_min=10
+
|process_step_digital_title=Successful user authentication
−
|process_step_digital_duration_type=Seconds
+
|process_step_digital_official=gov.gr
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
−
|process_step_digital_num_id=2
+
|process_step_digital_duration_min=PT10S
−
|process_step_digital_official=gov.gr
+
|process_step_digital_duration_max=PT20S
−
|process_step_digital_previous_child=1
+
|process_step_digital_description=The Taxisnet credential pair is entered successfully.
−
|process_step_digital_previous_child_selector=1
 
−
|process_step_digital_title=Successful User authentication
 
 
}}
 
}}
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=3
 +
|process_step_digital_exit=Yes
 
|process_step_digital_child=Yes
 
|process_step_digital_child=Yes
−
|process_step_digital_description=In case of incorrect registration of the pair of codes.
+
|process_step_digital_previous_child_selector=1
−
|process_step_digital_duration_max=20
+
|process_step_digital_previous_child=1
−
|process_step_digital_duration_min=10
+
|process_step_digital_title=Failed user authentication
−
|process_step_digital_duration_type=Seconds
+
|process_step_digital_official=gov.gr
−
|process_step_digital_exit=Yes
 
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
−
|process_step_digital_num_id=3
+
|process_step_digital_duration_min=PT10S
−
|process_step_digital_official=gov.gr
+
|process_step_digital_duration_max=PT20S
−
|process_step_digital_previous_child=1
+
|process_step_digital_description=In case of incorrect entry of the credential pair.
−
|process_step_digital_previous_child_selector=1
 
−
|process_step_digital_title=Could not close temporary folder: %s
 
 
}}
 
}}
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=4
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=It is recommended that the user use the following personal data: VET, Name, Last name, Fathername, Mothername, Year of Birth.
+
|process_step_digital_title=User consent for access to personal data in the register of natural persons
−
|process_step_digital_duration_max=7
+
|process_step_digital_official=gov.gr
−
|process_step_digital_duration_min=5
 
−
|process_step_digital_duration_type=Seconds
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
−
|process_step_digital_note=In order to identify the user electronically, the application "Single Digital Gate Applications" requires consent to gain access to the basic elements of the Register of Natural Persons of the Ministry of Economic Affairs managed by the A.D.E.
+
|process_step_digital_duration_min=PT5S
−
|process_step_digital_num_id=4
+
|process_step_digital_duration_max=PT7S
−
|process_step_digital_official=gov.gr
+
|process_step_digital_description=The user consents to the application using the following personal data: TIN, First Name, Last Name, Father's Name, Mother's Name, Year of Birth.
−
|process_step_digital_title=User consent to access personal data of the natural persons registry
+
|process_step_digital_note=For the purpose of electronically identifying the user, the "Single Digital Gateway Applications" application requests consent to access the basic Register data of natural persons of the MINISTRY OF FINANCE managed by the IAPR.
 
}}
 
}}
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=5
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=the citizen chooses the "Continued" button to show the form of the information
+
|process_step_digital_title=Start of application
−
|process_step_digital_duration_max=2
+
|process_step_digital_official=Institutional software
−
|process_step_digital_duration_min=1
 
−
|process_step_digital_duration_type=Seconds
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
−
|process_step_digital_num_id=5
+
|process_step_digital_duration_min=PT1S
−
|process_step_digital_official=Institutional software
+
|process_step_digital_duration_max=PT2S
−
|process_step_digital_title=Initiation of an application
+
|process_step_digital_description=The citizen selects the "Continue" button in order for the form with their details to appear.
 
}}
 
}}
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=6
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=The citizen must fill in the 2 mandatory fields: - the 'cause of extradition' consisting of 4 specific options to choose one. At the selection of one of them the 'catching of money by public sector bodies (except central government)' also activated an additional field of 'Fund Titles' which is a free text - the 'Forum to be deposited' which is a free text.
+
|process_step_digital_title=Completion of fields
−
|process_step_digital_duration_max=60
+
|process_step_digital_official=Institutional software
−
|process_step_digital_duration_min=30
 
−
|process_step_digital_duration_type=Seconds
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
−
|process_step_digital_num_id=6
+
|process_step_digital_duration_min=PT30S
−
|process_step_digital_official=Institutional software
+
|process_step_digital_duration_max=PT1M
−
|process_step_digital_title=Fill Fields
+
|process_step_digital_description=The citizen must complete the 2 mandatory fields, which are:
 +
- the "Reason for issue", consisting of 4 specific options from which one must be selected. When selecting one of these, "collection of money from public sector bodies (excluding central government)", an additional field, "Payment Title Details", is enabled, which is a free-text field
 +
- the "Body to which it will be submitted", which is a free-text field.
 
}}
 
}}
 +
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=7
 +
|process_step_digital_exit=Yes
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=are given to the citizen: - options to print and download locally the file of tax information produced. - return to repeat the process with another data combination (another use).
+
|process_step_digital_title=Submission of application and printing of tax clearance certificate
−
|process_step_digital_duration_max=3
+
|process_step_digital_official=Entity software that performs the service
−
|process_step_digital_duration_min=2
 
−
|process_step_digital_duration_type=Seconds
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Software action
 
|process_step_digital_implementation=Software action
−
|process_step_digital_num_id=7
+
|process_step_digital_duration_min=PT2S
−
|process_step_digital_title=Submission of a request and publication of a tax information
+
|process_step_digital_duration_max=PT3S
 +
|process_step_digital_description=The citizen is given the following options:
 +
- to print and download locally the file of the tax clearance certificate produced.
 +
- to go back and repeat the procedure with another combination of data (another use).
 +
|process_step_digital_note=If it is not possible to issue a clearance certificate online, the application displays the message: "The taxpayer needs to contact a Tax Office.
 
}}
 
}}
 +
 
{{process useful links
 
{{process useful links
−
|process_useful_link_title=Communication
+
|process_useful_link_title=Contact
 
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
 
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
 
}}
 
}}
Line 299: Line 370:
 
}}
 
}}
 
{{process useful links
 
{{process useful links
−
|process_useful_link_title=Validity of tax information document
+
|process_useful_link_title=Validity of certificate of no outstanding tax debts
−
|process_useful_link_url=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/elegkhos-egkurotetas-phorologikon-kai-asphalistikon-stoikheion/egkuroteta-apodeiktikou-phorologikes-enemerotetas
+
|process_useful_link_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/elegkhos-egkurotetas-phorologikon-kai-asphalistikon-stoikheion/egkuroteta-apodeiktikou-phorologikes-enemerotetas
 
}}
 
}}
 
{{process useful links
 
{{process useful links
−
|process_useful_link_title=Electronic request for taxation in the Public Economic Service (WHO)
+
|process_useful_link_title=Electronic taxation request submitted to a Tax Office (DOY).
−
|process_useful_link_url=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phorologia-epikheireseon/elektroniko-aitema-phorologias-se-demosia-oikonomike-uperesia-dou
+
|process_useful_link_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phorologia-epikheireseon/elektroniko-aitema-phorologias-se-demosia-oikonomike-uperesia-dou
 
}}
 
}}

Latest revision as of 09:00, 4 August 2026



39e2d21a-0ee2-415f-8600-76b499ccf8d7 439993 Αποδεικτικό φορολογικής ενημερότητας

At a glance

Digital provision points

  • National Single Digital Gateway – gov.gr

Number of required documents

Not required

Fees

Provided without cost

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


Related links


Last update

04/08/2026

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

            Languages supported

            Greek, English

            Legislation

              Categories

              Τype of procedure

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital), Application (handwritten)

              Type

              Outgoing

              End of Process

              Ιndefinite

              ,,,,,


            • 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 216 5222 2025 134 Α

              Description Tax-clearance certificate

              Legal references https://api.et.gr/apiLAW/1/2025/5222/pdf

            • Law 12 5104 2024 58 Α

              Description Tax-clearance certificate and certificate of debt

              Legal references https://api.et.gr/apiLAW/1/2024/5104/pdf

            • Decision 1115 2025 4329 Β

              Description Amendment of Joint Decision ref. A.1162/19-10-2023 of the Deputy Minister for National Economy and Finance and the Governor of the Independent Authority for Public Revenue, “Clearance Certificate under Article 12 of the Tax Procedure Code (Law 4987/2022, Series I, 206)” (Series II, 6129).

              Legal references https://api.et.gr/apiFEK/2/2025/4329/pdf

              ΑΔΑ Ρ7ΩΗ46ΜΠ3Ζ-19Γ

            • Decision 1118 2025 4330 Β

              Description Amendment of Decision ref. POL 1275/2013 of the Secretary-General for Public Revenue of the Ministry of Finance, “Debt Certificate under Article 12 of Law 4174/2013 (Series I, 170), as in force” (Series II, 3398).

              Legal references https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2025/20250204330.pdf

              ΑΔΑ 9ΖΗΔ46ΜΠ3Ζ-ΓΛΛ

            • Decision 1072 2025 2748 Β

              Description Amendment of Joint Decision ref. A. 1162/2023 of the Deputy Minister for National Economy and Finance and

              Legal references https://api.et.gr/apiFEK/2/2025/2748/pdf

              ΑΔΑ 9ΡΡΑ46ΜΠ3Ζ-ΥΚΦ

            • Decision 1162 2023 6129 Β

              Description Tax-clearance certificate under Article 12 of the Tax Procedure Code

              Legal references https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2023/20230206129.pdf

              ΑΔΑ 9ΧΝΓ46ΜΠ3Ζ-ΕΩΨ

            • Decision 1163 2023 6137 Β

              Description Amendment of Article 11 of Decision POL

              Legal references https://api.et.gr/apiFEK/2/2023/6137/pdf

              ΑΔΑ 9ΛΩΡ46ΜΠ3Ζ-ΟΗ4

            • Decision of an Independent Authority 1002 2018 20 Β

              Description Determination of the details for implementing paragraph 9 of Article 12 of Law 4174/2013 (ΦΕΚ Series I, 170)

              Legal references https://api.et.gr/apiFEK/2/2018/20/pdf

            • Decision 1274 2013

              Description Decision POL 1274/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1265/2015 (Series II, 2862), POL 1038/2016 (Series II, 874), POL 1222/2017 (Series II, 1/2018), A.1277/2019 (Series II, 2985), A.1464/2019 (Series II, 4820), A.1265/2020 (Series II, 5346), A.1033/2021 (Series II, 703), and points 40-44 of Article 1 and paragraph 8 of Article 2 of Governor's Decision D.ORG.A 1115805 EX 2017 (Series II, 2743), "Transfer of powers and authorisation to sign 'By order of the Governor' to bodies of the Tax Administration", as in force. IT IS NOTED that, from the entry into force of A.1162/2023, only Article 11 of Decision POL 1274/2013 remains in force.

              Legal references https://api.et.gr/apiFEK/2/2013/3398/pdf

            • Decision 1275 2013

              Description Decision POL 1275/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1222/2017 (Series II, 1/2018) and A.1265/2020 (Series II, 5346).

              Legal references https://api.et.gr/apiFEK/2/2013/3398/pdf

              ΑΔΑ ΒΕΝ2ΟΡΣΒ-9Υ8

            • Ministerial Decision 1123 2012 1665 Β

              Description Decision 1123/2012 of the Alternate Minister of Finance

              Legal references https://api.et.gr/apiFEK/2/2012/1665/pdf

            • Circular 2089 2023

              Description Clarifications concerning the issue of proof

              ΑΔΑ 6ΜΥΤ46ΜΠ3Ζ-ΑΨΞ

            • Circular 2205 2021

              Description Updating of the regulatory framework governing the issue of tax-clearance certificates and certificates of debt under Article 12 of the Tax Procedure Code — Clarifications and instructions.

              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 POL 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

            • Circular 1141 2016

              Description Clarifications on the procedure for issuing a tax-clearance certificate / certificate of debt

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

              ΑΔΑ 6143Η-ΣΛΛ

            • Circular 1124 2014

              Description Updated decisions concerning proof of tax clearance and certificates of debt under Article 12 of the Tax Procedure Code.

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

              ΑΔΑ ΒΙΦ1Η-Φ9Σ

            • 1 User authentication with Taxisnet credentials

              Responsible for Implementation Third entity software

              Co-responsible for Implementation MINISTRY OF DIGITAL GOVERNANCE

              Μethod of Implementation Data input in software

              Link https://www.gov.gr/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas

              Description The user enters the personal credentials held in Taxisnet.

              No No



            • 2 Successful user authentication

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description The Taxisnet credential pair is entered successfully.

              Yes No



            • 3 Failed user authentication

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description In case of incorrect entry of the credential pair.

              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: TIN, First Name, Last Name, Father's Name, Mother's Name, Year of Birth.

              Notes For the purpose of electronically identifying the user, the "Single Digital Gateway Applications" application requests consent to access the basic Register data of natural persons of the MINISTRY OF FINANCE managed by the IAPR.

              No No



            • 5 Start of application

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The citizen selects the "Continue" button in order for the form with their details to appear.

              No No



            • 6 Completion of fields

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The citizen must complete the 2 mandatory fields, which are: - the "Reason for issue", consisting of 4 specific options from which one must be selected. When selecting one of these, "collection of money from public sector bodies (excluding central government)", an additional field, "Payment Title Details", is enabled, which is a free-text field - the "Body to which it will be submitted", which is a free-text field.

              No No



            • 7 Submission of application and printing of tax clearance certificate

              Responsible for Implementation Entity software that performs the service

              Μethod of Implementation Software action

              Description The citizen is given the following options: - to print and download locally the file of the tax clearance certificate produced. - to go back and repeat the procedure with another combination of data (another use).

              Notes If it is not possible to issue a clearance certificate online, the application displays the message: "The taxpayer needs to contact a Tax Office.

              No Yes






            • Cookies help us deliver our services. By using our services, you agree to our use of cookies.