According to the decision (POL 1049 / 21.02.2014) of the Ministry of Finance, the provisional tax declarations, those submitted on time, those overdue, as well as the initial and the amending ones for correction purposes, regarding the withholding tax on salaries retained and the solidarity levy, concerning the fiscal year 2014, should be submitted only electronically and the related tax will be attributed necessarily either through the use of an electronic communication method or through the banks.

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According to the decision (POL 1048/20.02.2014) of the Ministry of Finance,  the provisional tax declarations, those submitted on time, those overdue, as well as the initial and the amending ones for correction purposes, regarding the tax withheld from the payment of remuneration amounts for technical services, management fees, consultancy services fees and other remuneration amounts for similar services, concerning the fiscal year 2014, should be submitted only electronically and the related tax is necessarily attributed either through the use of an electronic communication method via the internet or through the banks.

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Αccording to the Minister Decisions 1011 and 1012/08.01.2014 there have been defined, the way of submission as well as the form and content of the declaration to be submitted, for the payment of the withholding tax on income through dividends, interest earned and licensing rights, based on the provisions of the new Tax Law 4172/2013 (Government's Gazette 8/08.01.2014), article 64.

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Change of the calculation of the provision for bad debts, as those came into force by virtue of Law 4172/2013 (relevant article 26) as of the year 2014.

As of 01.01.2014 the following applies:

The provisions amounts for bad debts amortization and the write-off of those provisions amounts, are deductible for tax purposes, thus as per the following cases:

a) In cases of due receivables up to an amount of € 1.000,00, which have not been collected for a period of over 12 months, the tax payer can build a provision for bad debts to a percentage of 100% of the receivable concerned,  provided that the necessary legal actions for the assurance of the right to collect the receivable concerned, are undertaken,

b) in cases of due receivables over the amount of € 1.000,00, which have not been collected for a period of over 12 months, the tax payer can build a provision for bad debts, provided that the necessary legal actions for the assurance of the right to collect the receivable concerned, are undertaken, according to the following table:

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