If you employ staff or make payments subject to withholding tax, you must submit withholding tax returns no later than the end of the second month from the date of payment of the withholding payment (forms Appendix Α, Α.1099.19, AppendixΑ1, Α.1101.19, Appendix Α2, Α.1101.19, Appendix Α3, Α.1100.19).

The main cases of tax withholding are the following:

1. Salaried Services Tax: If you employ salaried or daily wage workers, you must withhold the corresponding Salaried Services Tax from their salary and pay it online through the corresponding  myAADE application.

Additional information

The salaried services tax is calculated based on the coefficients of the income tax determination scale, while the reductions provided for income from salaried services also apply.

You should know that:

• You are obliged to submit the Withholding Tax Returns, even in case no tax is due.
• In case you stop employing staff, you are required to submit a VAT declaration. and fill in the special indication Total cessation of employment of personnel written on the form "Appendix A, A.1099.19".

2. Payments subject to withholding tax: These payments may be fees for technical services, fees for consulting services and other fees for similar services. Tax withholding is done with taxation rates, which are provided for each case.

(for more information, the types of payments are referred to in article 62 and the withholding coefficients in article 64 of the Income Tax Code).