New tax law 4174/2013 brings changes in the way tax statements are submitted in Greece. Namely, as of 1/1/2014, the tax is calculated at the time of submission and finalization of the tax statement. That practically means that when the tax statement is finalized and a tax is assessed, at the same time a payment slip is issued, which must be paid only at the bank or Post Office (not the Tax Authority). Note that if the taxpayer realizes he made a mistake after submitting his tax statement, he must pay the tax due, resubmit the tax statement and then get a refund if necessary. Tax statements are submitted only online and the online system will begin to accept submissions (as is currently announced) on March 20, 2014. The deadline for tax statement submission this year is June 30, 2014. No extension has been announced at this point but may be granted.