Kiri

ΤΕΛΟΣ ΠΛΟΙΩΝ ΑΝΑΨΥΧΗΣ ΚΑΙ ΗΜΕΡΟΠΛΟΙΩΝ ΤΕΛΟΣ ΠΛΟΙΩΝ ΑΝΑΨΥΧΗΣ ΚΑΙ ΗΜΕΡΟΠΛΟΙΩΝ ΤΕΛΟΣ ΠΛΟΙΩΝ ΑΝΑΨΥΧΗΣ ΚΑΙ ΗΜΕΡΟΠΛΟΙΩΝ ΤΕΛΟΣ ΠΛΟΙΩΝ ΑΝΑΨΥΧΗΣ ΚΑΙ ΗΜΕΡΟΠΛΟΙΩΝ Ολικού μήκους > των 7 μ. ανεξαρτήτου σημαίας που παραμένουν ή εισέρχονται στα ελληνικά χωρικά ύδατα When the TEPAI is due ΤΕ ⯃ Ships entering Greek territorial waters must pay the TEPAI due either before, or at the latest on, their date of entry (e.g. in case a ship enters on 11 August, the August TEPAI is due either RECREATIONAL AND DAILY TOUR CRUISE SHIPS FEE before 11 August or, at the latest, on 11 August). ⯃ Ships remaining in Greek territorial waters must pay EN ships liable to pay TEPAI the TEPAI due before the beginning of each month of stay. The Recreational and Daily Tour Cruise Ships Fee ⯃ Ships that depart from Greek territory (TEPAI) is imposed on the following ships, of a total within three days from the end of the length of over 7m, regardless of flag, which remain in month, for which the TEPAI has been or enter Greek territorial waters paid, are not obliged to pay it for the month of their departure. private recreational ships www.aade.gr/polites/etepai professional recreational ships, chartered in full, under Law 4256/2014 (OG 92Α) professional daily tour cruise ships 10% DISCOUNTS under Law 4256/2014 recreational ships, classified as a professional subject to laws applicable in another country In case of a lump-sum TEPAI payment for one calendar year, on the condition that said payment is made in December or in January, depending on whether the ships are already in Greek territorial waters or the date of their entry. ships exempt from TEPAI Private recreational ships (including recreational ships classified as profes- 20% sional pursuant to the laws of another country) of a total length >12m, are Professional ships used in Greece, pursuant to the provisions of domestic legislation, eligible for an additional 20% discount in case the ship is moored in ports other than the provisions of Law 4256/2014 within the Greek territory for the entire current year (yearly lump-sum payment or advance payment is required). The requirement of such mooring Ships that have been decommissioned or seized or classified as traditional DISCOUNTS is proven by means of a Certificate issued by the port Managing and Exploi- or at an “out of use” status (immobility) which is certified by the Port Authority tation Authority. Ships within the Greek territory but off-water, e.g. at a ship parking lot or in private premises, are not liable to pay TEPAI as not being in Greek territorial waters. (However, as soon as they enter such waters, 20%+25% Professional ships of a total length >12m are also eligible for the 20% discount for mooring in ports within the Greek territory for the entire current year, as well as an additional 25% discount in case of exclusive professional TEPAI is immediately due) DISCOUNTS use of the ship. In case a ship is eligible for being extended all of the Independent Authority above discounts, the latter are calculated cumulatively. for Public Revenue (IAPR) Independent Authority for Public Revenue (IAPR) Detailed information on www.aade.gr/polites/etepai calculation of persons liable for TEPAI payment ⯃ The TEPAI is calculated for a minimum For professional recreational ships and professional daily tour cruise ships: the ship’s owner or period of one month, regardless of the ship’s duration of stay in Greek territorial operator or their legal representative waters during that month (e.g. for a ship For private recreational ships: the ship’s owner or the holder or user entering on 11 August and remains until the 28th of the same month, the August The above persons are each jointly and severally liable for payment in full of the TEPAI, as well as any fines TEPAI shall be due). ⯃ In order to calculate the TEPAI of a ship, one must know the ship’s total length (up to two decimals), as derived from an official document and the respective additional information TEPAI amount, as follows: The ship exiting the country at any time before the expiration date of the TEPAI does not entitle the shipowner to any refund from the Greek state. Re-entry of the ship to the country while the TEPAI is valid does not result in a requirement to pay it anew. In case that, while the TEPAI has been paid, there is a change e.g. of the ship’s user, or holder or operator or shipowner or the ship’s details m m m m change (e.g. registration number, name, etc.), the documents proving said changes -if available in paper form- must be kept at all times. You 7> ≤8 8> ≤10 10> ≤12 >12 should enter the new details in the “eTEPAI” application when the next 8€/m TEPAI payment is made. 16€ 25€ 33€ per meter per month per month per month calculated In order to issue or attest a Pleasure Craft Traffic Document (DEKPA), you need to pay at least the TEPAI for the month in which the form is issued from the first meter or attested. From that point onwards, the TEPAI shall be paid as per the what the payment may be refer to relevant clarifications. The payment may refer to one month, several months In order to issue a Transit Log, payment of the TEPAI is equally required. sanctions and fines -successive or not- (e.g. TEPAI payment for May, June and August) as well as the entire year (the latter case is eligible for a 10% discount) Determination by the competent Authorities of non- or partial payment of the TEPAI or the granting of a non-eligible discount, results -apart from the obligation payment of TEPAI to pay the TEPAI due- in a fine, depending on the ship’s total length, Payment of the TEPAI is made through the electronic application e TEPAI, as follows: www.aade.gr/polites/etepai hosted at the IAPR website www.aade.gr/polites/etepai, with the issuance and use of payment code “e-Paravolo”. The interested person pays the due 7m < total length ≤ 8m 190 € fee amount: 8m < total length ≤ 10m 300 € fee ⯃ at the Collection Agency that he/she wishes by disclosing the payment 10m < total length ≤ 12m 400 € fee code “e-Paravolo” (such as payment in a branch or with the use of the alterna- tive Total length > 12m 1.100 € fee payment methods provided by the Credit Institutions - internet banking, ATM, APS). ⯃ at the Customs Authority: only for privately owned ships flying non-EU ⯃ Until the TEPAI and the fine have been paid in full, the ship is now allowed to move. flags, as part of the Transit Log issuing process, Payment must be effected within 10 calendar days from the time the violation was discovered. In exceptional cases that an electronic payment code can not be issued TEPAI is due even for the time during which the ship is being detained (for any reasons through the electronic application eTEPAI, the payment can be made whatsoever). ⯃ at the Port Authority: by all taxable persons, regardless of whether they ⯃ Competent Authorities for performing audits/imposing fines are the Port, Tax and Customs have a TIN. Authorities, as well as joint teams thereof. ⯃ at the tax office (DOY): by all taxable persons who already have a TIN. ⯃ Payment of the TEPAI and any fines through the “eTEPAI” application is proven by producing the payment code “e-Paravolo” and respective receipt. In case of payment at a Port, Tax or Customs Authority, said payment is proven by means of the documents issued by the said Authorities. Detailed information on www.aade.gr/polites/etepai Για περισσότερες πληροφορίες επισκεφτείτε το site της ΑΑΔΕ, www.aade.gr/polites/etepai Teema: Recreational and Daily Tour Cruise Ships Fee (TEPAI) in Greece Manused: etepai_e-brochure_en.pdf From: Embassy of Greece in Tallinn [mailto:[email protected]] Sent: Tuesday, June 11, 2019 4:21 PM Subject: Recreational and Daily Tour Cruise Ships Fee (TEPAI) in Greece Ref.No.: F 280 / AS 390 Dear all, The Embassy of Greece in Tallinn would like to inform you that since May 9, 2019, the so called Recreational and Daily Tour Cruise Ships Fee (TEPAI) related to maritime tourism has entered into force in Greece for the first time. The TEPAI-Fee is imposed on all private and professional recreational ships (including recreational ships classified as professional subjects to laws applicable in another country) and professional daily tour cruise ships of a total length of over 7m, regardless of flag, in Greek territorial waters. Ships entering Greek territorial waters must pay the TEPAI on time, either before their arrival (hence from the country of residence) or, at the latest, until their first day of entry, while ships remaining in Greek territorial waters must pay the TEPAI on time before the beginning of each month of their stay. The TEPAI is calculated – at the minimum – for one month, regardless of the time that the ship remains in Greek territorial waters during that month. The ship may depart from Greek territorial waters within three days after the end of the month for which the TEPAI has been paid, without the obligation to pay for the month of its departure. Payment of the TEPAI is made through the electronic application “eTEPAI”, hosted at the website of IAPR, www.aade.gr/polites/etepai. Information concerning TEPAI is available on the IAPR website https://www.aade.gr/polites/etepai, where you can also find the Frequently Asked Questions (FAQ’s), both in Greek and in English, and the relevant brochure, translated into Greek, English, French, German, Turkish and Italian. We kindly ask you to inform your competent professional or non-professional members, related to maritime tourism in general, and notify to them the attached informative material so as to be acquainted on this issue. We remain at your disposal for any clarification or information. Embassy of Greece in Tallinn Harju 6, 10130, Tallinn, Estonia Tel.: +372 - 640 3560 [email protected] / www.mfa.gr/estonia