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Greece: Filing Income Tax Requirements & Procedures (Updated)


According to a statement issued on Wednesday, June 26, the Ministry of Finance has extended the deadline for electronic submission of tax returns 2013 (2012 income) regarding individuals, depending on the last digit of the identification number (aka  AFM) of the taxpayer as follows:

For the digits 1 and 2 until the 22 July 2013,

for digits 3 and 4 until the July 29, 2013,

for the digits: 5 and 6 until the August 5, 2013,

the figures: 7 and 8 to 12th August 2013,

for the digit: 9 through August 26, 2013

and the digit: 0 up to 30 August 2013.

The original deadline was Sunday, June 30, 2013.

It is useful to know what are the main points that have changed in this year's statement and what should bear in mind to avoid tax burden and inconvenience.

Who must submit a statement

• anyone over 18 years old who are not dependents (Article 61 Law 2238/1994).

• anyone over 18 years old who are dependent.

• Example 1: A 35 year old unemployed person who had income during 2012, but no property or bank deposits, is required to submit a statement via the Internet.

• Example 2: Student 24 years old had no income in 2012 and is protected (as mentioned above), is not obliged to file a tax statement.

Note that those who declare income even if it is minimal real or imputed cannot considered to be dependent as they presumed to have annual imputed income 3,000 for singles and 5,000 for married couples. However, if there is no income stated then there is no imputed income.

Statements via the Internet

• Almost all, with very few exceptions, will be submitted electronically through the Internet.

• An exception exists and can be submitted not through the internet: 1) the declarations submitted by the heirs of the deceased, 2) when there is extreme weakness to be filed electronically as long as the manager of the Tax Authority agrees.

How you can apply over the web for a username and password for the first time.

Firstly go to this  page and insert

1. A username

2. A password

3. Again a password

that you can remember.

Then you need to insert

4. 9 digit AFM,

5. first name and

6. last name and

7. the first name of your father.

When you finish that and after you have inserted the special characters in the last box then click YPOBOLH (i.e. Send)

After that you will be prompted, or someone else with a power of attorney, to go to the competent Eforia (Tax Authority) and collect a second password that will be only used once in order to activate the username and the password you have provided when applying using the above steps 1 and 2.

Don’t you know what is your competent tax authority? You can check some info if you are considered to be living abroad on this page.

 When you or s/o else collects this one-time-only activation password then you will use it here  entering:

1. Username (as above in #1)

2. Password (as above in #2)

3. 9 digit AFM

4. The one-time-only activation code

5. The special characters appearing in the box.

At some point you will be asked to modify the password given at the beginning in order to begin using the service over the internet.

Bear in mind that our Greek lawyers can handle this procedure and provide you with any detailed info, as long as we have a power of attorney to do so.

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