There are a few days left until the deadline for submitting the declaration and paying the 2nd class ship fee based on the times defined by AADE.
However, the Ministry of Economy and National Finance appears to be considering reducing this tax by 50%.
In a meeting that the Minister of National Economy and Finance Kostis Hatzidakis had in the previous days, with the MP for Magnesia, Christos Boukoros, he stated that the annual tax of 100 euros or 200 euros will be reduced by half with an amendment that he will soon present to Parliament.
At the same time, he stressed that it is not possible to completely exempt owners, even of small vessels, from this tax, as this would violate European regulations and directives.
Until September 26th this year’s declaration
It should be noted that from this year onwards and every year, those who own boats and recreational vessels will have to pay between 100 and 200 euros, depending on the length of the vessel they own. However, the tax declaration for the second-class vessel must be submitted in a special application form to Taxisnet, which, after the extension, must be completed by 26 September.
The amount to be confirmed must be paid in one installment by September 30th.
According to article 46 of Law 5.036/2023, all small and medium-sized maritime vessels and ships, whether professional or private – with the exception only of fishing vessels and tugboats whose operating time in maritime transport services does not exceed 50% of their total operating time – they have to pay tax on class B vessels every year. Their height is:
· 100 euros for boats up to 7 meters long and
· 200 euros if the length is 7 to 12 meters.
The measure also applies to taxpayers who own private recreational vessels (simple boats, inflatable boats, speedboats, etc.). The same obligation to submit the tax return on second-class vessels applies to charterers or chartering companies of vessels under a simple chartering regime, as well as lessees or leasing companies of vessels under a financial leasing regime.
Every March from 2025
From 2025 onwards, the tax declaration for second class vessels for the €100 or €200 tax certificate must be submitted every March.
As for the payment of the tax, this will be made in two equal installments, the first of which must be paid by the last working day of April and the second by the last working day of June.
If the vessel belongs to more than one shipowner, the shipowners are required to file a declaration and pay tax according to the percentage of ownership of each.
In the event of the start of a co-ownership or partnership activity, the co-owner or partnership is subject to submitting the declaration and paying the tax, with the joint liability of all co-owners or partners respectively.
