Διαδικασία έγκρισης ηλεκτροδότησης οικοδομών από τις Δ.Ο.Υ.

Tax provisions on electricity supply were introduced to combat tax evasion in the construction sector.

a) For buildings for which the relevant urban planning permits were issued by 31/12/94, as well as for buildings for which urban planning permits have not been issued for any reason, regardless of when they were built, the person liable must submit a special declaration for any VAT difference due to the construction not being covered by the corresponding expense documents, within two months of the electricity supply being approved. The obligation to cover with corresponding supporting documents applies to construction work carried out from 23/3/90 onwards.

If the audit finds that the cost of constructing the building is not covered by the relevant supporting documents and if the VAT amount corresponding to the uncovered difference has not been paid in accordance with the above, then this amount is charged to the liable party by means of a relevant act and the statutory surcharges (calculated from the end of the two months from the date of approval of the electricity supply) are imposed, as well as the other penalties provided for.

The method for determining the cost of constructing the building, which must be covered by corresponding supporting documents, as well as all relevant details, are provided for in the relevant provisions (Article 8(2) of Law 1882/90 and Article 53 of Law 2065/92) and the relevant circulars.

No supporting documents are required for work that can be proven to have been carried out before March 23, 1990.

b) For buildings for which urban planning permits were issued between January 1, 1995, and December 31, 2013, the provisions of Articles 35 and 36 of Law 2238/ 1994, as well as the joint decision of the Ministers of Finance and PE.CH.O.DE. 1137140/2439/A0012 POL.1277/05-12-1994.

With the provisions of paragraph 11 of Article 26 of Law 4223/2013 (Government Gazette A’ 287), from the date of entry into force of Law 4172/2013, the provisions of Law 2238/1994 (A’ 151) ceased to apply, including all regulatory acts and circulars issued under the authority of that law.

With the repeal of these provisions, the procedure for submitting supporting documents to the tax authorities and subsequently issuing the relevant electricity supply certificates was abolished as of January 1, 2014 (see Circular Order No. Δ12Α 1015993 ΕΞ 2014 of the Secretary General of Public Revenue), while electricity supply certificates are issued for buildings/constructions for which the final building plans were submitted to the tax office by 31/12/2013, given that the provisions of Articles 35 and 36 of Law 2238/1994 were applicable until then.

c) In cases of regulation of unauthorized constructions or spaces of unauthorized change of use regulated in accordance with the provisions of Law 4014/2011, as well as regulation of spaces regulated in accordance with the provisions of Law 3843/2010, neither the provisions of paragraph 2 of Article 8 of Law 1882/1990 nor the provisions of Articles 35 and 36 of the Income Tax Code, as in force, shall apply.