📋 Tender Overview
The Ministry of the Sea, Transport and Infrastructure will deliver the DPOM form on the number of days in international navigation for 2024 to all crew members of ships sailing at sea or on rivers in international navigation to their home addresses by the end of January 2025. The DPOM form can also be downloaded via the application.
All crew members of ships in international navigation, regardless of the number of days completed, are required to submit an income tax return for 2024 by the end of February 2025, along with the DPOM form and. When completing the EPOM form for 2024, in table number II. CALCULATION OF MARITIME ALLOWANCE in the column Amount of maritime allowance per day of navigation (in euros and cents) they should use the amount of 60.00 euros.
Seafarers who have exercised the right to retirement are required to submit a copy of the retirement documentation with their tax return in order to be exempt from the obligation to pay income tax. Pursuant to the provisions of Article 128, paragraph 12 of the Maritime Code, deck, engine and electrical engineering trainees are exempt from the obligation to pay income tax (they are not exempt from the obligation to file a return). Along with the tax return, it is necessary to attach a copy of the seamans book showing the boarding status and a letter with a request for exemption from income tax on the above-mentioned grounds.
All members of the ships crew who were boarded in 2024 and have not yet reported their disembarkation will receive a DPOM form after disembarking from the ship. By then, they will receive a notification at their home address that they must report their disembarkation. Namely, if a member of the ships crew is still on board a ship in international navigation on the day the legally prescribed deadline for submitting the annual tax return expires, due to performing contracted work, and is therefore unable to submit the annual tax return within the prescribed deadline, it is considered that a justified reason for missing the legal deadline has been met, for which the crew member is not responsible (force majeure). In the above case, the crew member may, pursuant to Article 94 of the General Tax Act (Official Gazette No. 115/16, 106/18, 121/19, 32/20, 42/20, 114/22), submit a request for reinstatement within eight days from the date on which the reason that caused the deadline to be missed has ceased.
We hereby invite all crew members of river vessels in international navigation to report their navigation to the Port Authority for the purpose of obtaining a DPOM form.
