As per Tax Department Announcement, Law 147(I)/2020, taxable persons are entitled to pay the VAT due which was suspended until 10 November, 2020 in the context of managing the effects of the COVID pandemic – 19, in six equal instalments from 10 November 2020 to 10 April 2021 without the imposition of additional tax and interest on these amounts.
The exemption from the imposition of additional tax and interest shall apply to all cases of tax due for which its payment was suspended until 10 November 2020, whether it concerned a quarterly or monthly tax return.
Please note that in no case does this include a tax return for which there was no right to suspend payment of the tax due until 10 November 2020.
The outstanding amount, which has not yet been paid in these cases, should be paid in six equal instalments, and the corresponding amount should be paid on the 10th of each month starting on 10 November 2020, i.e. 10/11/2020, 10/12/2020, 10/1/2021, 10/2/2021, 10/3/2021 and 10/4/2021.
It should be noted that taxable persons may, if they so wish, pay the tax due in fewer, consecutive, monthly instalments starting in any case from 10 November 2020. Each instalment should relate to an amount of at least one sixth (1/6) of the tax owed as due on 10 November 2020.
The original article can be accessed here in Greek.