| Delayed filing of the tax return
The fine is EUR 100 for employees |
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| Delayed payment of the due tax
The fine is 0.73 % p.m. from the value of overdue tax |
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| Delayed or missing registrations at tax authorities
The fine can range from EUR 100 up to EUR 2,500. It is usually the obligation of the employer |
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| Delayed or missing report on monthly salary or withholding tax from salary
The employer is obliged to report salaries and withheld tax on monthly basis. Penalty is EUR 250 or EUR 500, depending on the accounting system of the company |
There is no special penalty in Greece related to A1 forms. However, a missing A1 form may lead to negative implications and penalisations abroad.
Similarly, a foreign employee working in Greece without an A1 form may lead to following implications:
- missing registrations with respective penalties from social and health insurance institutions
- missing reports and contributions with respective penalties
- their employment may be regarded as illegal, with respective penalties applicable
| Delayed report on social security
The fine can soar up to EUR 10,550 |
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| Delayed payment of the social security contributions
The fine is 0.667% per month from the overdue payment |
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| Delayed or missing registrations for the purposes of social security
The fine can soar up to EUR 10,550 |
| Delayed report on health insurance
The fine can soar up to EUR 10,550 |
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| Delayed payment of the health insurance contributions
The fine is 0.667% per month from the overdue payment |
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| Delayed or missing registrations for the purposes of health insurance
The fine can soar up to EUR 10,550 |
If the purpose of incorrect reporting or missing payment of due tax, social security and health insurance contributions is to avoid or decrease them, it is regarded as a criminal offence. The penalty depends on the value of the missing payment and may be at least 3 years of prison. Their later reporting or payment avoids criminal punishment.
Criminal penalisation may concern also the employer – as legal entity. There are different penalties applicable, e.g. money penalty, ban of activity, cease of assets.
Disclaimer
Please note that our posts and articles have been prepared for general guidance on the matter and do not represent a customized professional advice. Furthermore, because the legislation is changing continuously, some of the information may have been modified after the publication has been released. Atlas Consulting does not take any responsibility and is not liable for any potential risks or damages caused by taking actions based on the information provided herein.