The Independent Public Revenue Authority has proceeded to the complete clearing of the landscape, as far as the arrangements for debts to the State are concerned.

In particular, the implementation of Article 87 of the new Code of Tax Procedure (Law 5104/2024) was completed, which, with the payment of all outstanding instalments, gave the opportunity to revive arrangements that had been lost. That is,

• The crediting of any refunds on the debt of the arrangement, or
• The repayment of the regulated debt in arrears by March 31, 2024 and the continuation of the arrangement, or
• The loss of the arrangement.

The application of the procedure resulted in the following:

• taxpayers' payments totalling EUR 47,5 million were offset against these arrangements
• 22 000 settled amounts have been paid in full
• 25,000 arrangements, totalling EUR 125 million, have been brought up to date and are still in force and being serviced.

For those taxpayers who did not respond to the opportunity provided by Article 87 of the Tax Procedure Code, the formal loss of 213,000 arrangements, which were not serviced and had become effectively inactive, was completed. These arrangements have now also become formally inactive.

It is recalled that the measure is not of a general nature and concerns arrangements of 36/72, 100, or 120 instalments or fixed arrangements of 24 or 48 instalments, which had not been lost by an act of the head of the Tax office but were in a "grey zone", as they were neither active nor closed.