Living in Greece

A practical guide to moving, living, working & traveling in Greece, plus musing and misadventures from an American in Athens

Income tax rates & receipts in Greece

Greek TaxesThe Greek Ministry of Finance announced changes to the tax system in February 2010 and made amendments in October that affect approximately 8.5 million taxpayers and apply to both salaried and self-employed workers.

Please be aware that this is an overview of income brackets and tax burden and a guide to collecting and submitting receipts, which began March 2011. A comprehensive explanation of taxes in Greece is impossible to accomplish in one article because laws are complicated and change often, so the smallest misunderstanding can cost you handsomely in penalties and, in some cases, property.

The last tax overhaul is detailed in 92 articles of law 3842/2010 (in Greek), but several amendments were since passed in 2012 as part of austerity and the system has changed again for 2013.

Specific questions should be directed to a trustworthy, competent accountant or a Greek tax office (eforia). I cannot stress this enough, as I have no intention of advising people on complicated matters meant for specialists.

*Article last updated January 9, 2013. There are revisions pending.

Author’s note

This article was copied by lawyers and ‘expat guides’ claiming to have expertise and original information. When confronted, they refused to enforce their own copyright policy.

Be careful who you trust.

Revision, no revision

On June 24, 2011, as part of ‘Midterm’ austerity measures, Finance Minister Venizelos announced a ceiling on receipts that would apply retroactively from January 1, 2011. However, this revision was revoked later the same day after ministers expressed opposition and said they would vote ‘no.’

In 2012, the government announced collecting receipts would continue through 2013 and new thresholds would be introduced for both income brackets and receipts.

*Sources: Eleftherotypia and Kathimerini

How much income tax will I pay?

There are eight nine basic tax brackets that apply to all workers from January 1, 2010, determined by annual income. A lower tax threshold of €10,500 no longer applies to self-employed or independent workers.

► €0–12,000:  0% *but only if you provide the necessary receipts, explained below

► €12,001–€16,000: 18%

► €16,001–€22,000:  24%

► €22,001–€26,000: 26%

► €26,001–€32,000: 32%

► €32,001–€40,000:  36%

► €40,001–€60,000: 38%

► €60,001–€100,000: 40%

► More than €100,000: 45%

Each child increases the tax-free threshold/exemption: One child, €1,000 to €1,500; two children, €2,000 to €3,000; three children, €10,000 to €11,500 (not a typo); Fourth child and consecutive children, €1,000 to €2,000 each.

Two-career married couples calculate their tax liability separately, not as a combined total.

Chart from Eleftherotypia

How many receipts will I need?

In an effort to reduce tax evasion and a black economy estimated at 30 percent GDP, the Greek government now demands that taxpayers submit evidence of their expenses from January 1, 2010. The only way to earn a tax-free status is to provide the required percentage of receipts for each portion of your income, which is calculated on a step scale not a flat rate. What do I mean by that?

First, look at the percentages for each bracket.

► Up to €6,000 — 0% – no receipts required.

► Up to €12,000 — 10% in receipts

► More than €12,000 — 30% in receipts

The original system applied a flat rate percentage according to your total income, so someone earning €30,000 had to provide €9,000 in receipts; this is no longer the case. The revised system uses a tiered calculation that is more fair.

To calculate the total amount of receipts according to your income, multiply the percentage corresponding to each portion of your income on a step scale. Using the same example above of €30,000, it would be:
(€12,000 x .10) for the first €12,000 + (€18,000 x .30) for the remaining €18,000, to total €30,000. So total receipts would be: €1,200 + €5,400 = €6,600.

What if I don’t have enough receipts?

Anyone who cannot provide receipts required for their tax bracket will pay an additional 10% tax or penalty on the difference. Maximum penalty cannot exceed €1,200.

For example, using the same figure above for consistency: If you earn €30,000 and need €6,600 in receipts, but only provide €3,000 in receipts and nothing for the remaining €3,600, you need to pay a 10% additional tax or penalty of €360 (€3,600 x .10).

What if I have more receipts than necessary?

You get a tax credit or bonus of 10% on the difference.*

If you earn €30,000 and need €6,600 in receipts, but provide €8,000 in receipts, which is €1,400 more than demanded, you get 10% tax credit of €140 (€1,400 x .10).

*The 10% credit has been criticized since we now pay 13-23% VAT on nearly everything except newspapers, theater and books.

What receipts should I save?

Receipts with an AFM (tax number), transaction date and amount for all consumer goods and services, such as:

Goods: Clothes, shoes, food (supermarket, bakery, sweet shops, manavis/green grocer, butcher, fishmonger), toiletries, furniture, appliances, pharmaceuticals and any medical-related equipment or supplies not covered by insurance, cosmetics, jewelry, linen, electronics, online purchases, computer/printer, office and school supplies, gifts, cigarettes, alcohol, books.

Services: Hairdresser, taxi, tolls (road, bridge), parking, restaurant, taverna, cafe, take-out/delivery, household repair (plumber, electrician, painter), entertainment (bars, clubs, cinema, museum/sites, theater, concerts), travel (hotel), auto repair, florist, gym, dance school, swim center, therapy, house cleaning, psychiatry, dietitian, nutritionist, spa/massage, accountant, notary (not associated with inheritance or charitable donations), funeral costs not covered by insurance, wedding and baptismal, heating and cooling, driving schools, photocopying, stamps and postal/courier fees.

Nearly everyone should be issuing receipts, and those who aren’t are committing tax evasion. See “VAT/FPA in Greece” to understand which rates apply to what categories and who should be issuing receipts and when.

What is not counted in this category:
– High-priced items such as boats, swimming pools, aircraft, cars, real estate;
– Tuition, insurance, property transfers, medical services (doctors/hospitals), lawyer’s and attorney’s fees, transport tickets (plane, bus, train);
– Lottery, casino fees, gambling;
– Utilities (electric, water, home telephone, card/contract mobile phone);
– Rent.

Some of these items do not qualify as part of the 10-30 percent evidence necessary because they are declared on a different line of the tax form.

How will taxpayers in Greece submit receipts?

According to the government circular, taxpayers can submit receipts two ways.

a) He/she can put hard-copy receipts in a folder or sealed envelope labeled with their AFM/tax number and submit it with their tax returns. In cases where the AFM/tax number, purchase amount or company name is unclear on the receipt, taxpayers can retrace it or attach the receipt to a piece of paper and write the information next to it. *Keep a copy of all your receipts.

b) Electronic/online tax filings will not demand an e-form or submission of receipts as originally stated. However, auditors will be examining and flagging certain taxpayers, or selecting people at random, then calling on them to come in person to the tax office and have their receipts inspected must be accompanied by a e-form, where the taxpayers is required to itemize all receipts. *Keep the originals on file and have them ready.

It is not presumed you qualify for tax-free status. Income-spending ratios are also be examined,and thousands of taxpayers have been questioned and called in for audit by the Financial Crimes Squad (SDOE).

The finance ministry allows you to trace over the receipt if the writing is faded but not dark enough. However, receipts having vital elements that are faded beyond recognition or are unreadable will be excluded.

What if the vendor or business does not give me a receipt?

You must ask for one. If they refuse, you can call the tax evasion police hotline at ’11012.’

Why this doesn’t work 100 percent

Greeks send cash to support parents or minor/adult children living in Greece or abroad, though accountants rightly argue that this wasn’t deductible under the old system either.

People complain that receipts printed on thermal paper are useless, but the print doesn’t disappear unless you’re keeping them in direct sunlight, next to the stove or on top of the radiator/heater. I still have thermal receipts from 2005 that are in perfect condition.

Dozens of online businesses have set up shop selling counterfeit receipts.

Farmer’s market vendors, gas/petrol stations, kiosk (periptera) owners and taxi drivers are all required by law to issue receipts but not all do. See “VAT in Greece.”

Who is legally excluded from submitting receipts?

Prisoners, residents in nursing homes, Greek civil servants and military serving outside Greece.

Certain EU citizens from other member states residing in Greece are also exempt from submitting receipts, as are some foreign citizens though they may not be entitled to a tax-free status as a result. Please ask an accountant to clarify your case.

Elimination of separate taxation

Thousands of Greek taxpayers were previously placed in different categories of taxation according to profession or type of income. The government changed this. Those affected are: Architects, engineers, taxi drivers, farmers, farmers’ market (laiki) vendors, shipbuilders and truck drivers, plus those deriving income from horse races, severance pay, and rental accommodation and campsites. Banking, insurance, broadcasting and mail services as well as professions such as lawyers, notaries, writers, artists and journalists are likely to enter VAT-paying status from 2011, since exemptions were gained through protest and not social justice.

Income from bank interest, CDs and bonds in Greece will continue to be taxed separately at 10 percent, irrespective of the taxpayer’s nationality and place of residence.

Homes

Tax exemption for first-time homeowners is no longer calculated according to square meters but objective value.

For properties that have an objective value of €400,000 or more, tax will be assessed to both the purchaser and seller as of January 1, 2010.

If a new home in Greece remains unsold after five (5) years, a 23 percent tax will apply. Thus, the seller may pass this cost onto the eventual homeowner.

Sources

Εγκύκλιος – μίτος στον Λαβύρινθο των αποδείξεων” — Eleftherotypia
10 αλλαγές στους φόρους το 2011” — Ta Nea
Οι αλλαγές στο φορολογικό σύστημα” — Eleftherotypia
Αρχίζει το κυνήγι των αποδείξεων” — Eleftherotypia
Αφορολόγητο με αποδείξεις 30%” — Ta Nea
Αφορολόγητο αποδείξεων έως 12.000 – μετά μόνον μπόνους 10% ώς τα 15.000 €” — Eleftherotypia
Κερδισμένοι και χαμένοι από την κατάργηση της αυτοτελούς φορολόγησης” — Eleftherotypia
Ξαναζυγίζουν το «βαρύ» 30% αποδείξεις επί του εισοδήματος” — Eleftherotypia
16 απαντήσεις για αποδείξεις, παρακράτηση, τεκμήρια” — Ta Nea
Οι 5 «ζεματισμένοι» του νέου φορολογικού” — Eleftherotypia
Νέα φορολογική κλίμακα για όλα τα εισοδήματα” — Kathimerini
Taxpayers in Greece need fewer receipts” — Kathimerini
Αυξήσεις στον ΦΠΑ, «ψαλίδι» σε δώρα και επιδόματα” — Eleftherotypia
Αποδείξεις χωρίς ταλαιπωρία” — Ta Nea
Σαφάρι αποδείξεων και ΦΠΑ παντού” — Ta Nea
Κόκκινη γραμμή στα 40.000 ευρώ” — Ta Nea
Πριμ για πρώτη κατοικία” — Ta Nea
Οι οριστικές ρυθμίσεις για τις αποδείξεις” — Eleftherotypia
Αποδείξεις: τι κρατάτε, τι αγνοείτε, ποια λάθη κοστίζουν” — Eleftherotypia
Ποιες δαπάνες που δεν καλύπτουν τα ταμεία συμπεριλαμβάνονται στο αφορολόγητο των 12.000 €” — Imerisia
Δεν αποτελούν τεκμήριο οι αποδείξεις για το αφορολόγητο” — To Vima

In the News

No tax please, we’re Greek” — BBC
Crisis-hit Greeks scramble for receipts” — Reuters
Greek wealth is everywhere but tax forms” — NY Times
Ever-changing Greek tax system a factor in crisis” — Boston.com
Highlights: Greek finance minister unveils tax reform, wage policy” — Reuters
Tax and spending policy ready” — eKathimerini
First task of Hercules: Persuade Greeks to be honest about their taxes” — The Economist
Playing cat and mouse with tax evaders in Greece” — Reuters
Taxing the rich worldwide” — Tax Foundation
More than half of Greeks dodge taxes?” — Kathimerini

Related posts

Value-added tax rates of Greece
List of DOY/Eforia Tax Offices in Greece

Image capture from Ta Nea

Updates pending

http://www.ethnos.gr/article.asp?catid=26980&subid=2&pubid=63634419

http://www.tovima.gr/finance/article/?aid=463202

http://www.tovima.gr/finance/article/?aid=470911

http://www.tanea.gr/oikonomia/article/?aid=4766545

http://www.tovima.gr/finance/article/?aid=492039

http://www.tovima.gr/finance/article/?aid=488795

http://www.tanea.gr/news/economy/article/4775901/

http://www.tovima.gr/society/article/?aid=490922

http://www.tovima.gr/finance/article/?aid=492663

http://www.tovima.gr/finance/article/?aid=551130

27 Comments »

  FMS wrote @ February 15th, 2010 at 05:45

All that this will do is create a black market in receipts, whose value will be set by the potential cost to those taxpayers without sufficient receipts. How will it reduce the black economy? Answer: it won’t, it will either be neutral or increase it. How will it help the state budget? A: it won’t.

The problem of the greek economy is that it doesn’t produce goods for export — and of the few that it does, they are hard hit by the high price of the Euro. Equally, imports are cheap for greeks so the balance of trade is very bad for the greek economy, since the imports are of consumer products and not raw materials for production purposes. An intelligent person might conclude that the problem of the Greek economy is membership of the Eurozone, rather than non-payment of taxes.

Hopeless.

  Krista wrote @ February 16th, 2010 at 15:37

In my opinion this system will only tax those with lower incomes and those who are trying to save their money. Apart from food and clothes (to a limited extent), the rest of the “expenses” that are supposed to account for 10-30% of income are frivolous purchases that not everyone needs, wants, or can afford to make.

Furthermore, the fact that only expenses that are spent within Greece can be claimed doesn’t take into account the poor quality of goods and services and are available here.

Kat Reply:

It’s a bit unfair that someone earning 12,050 needs to come up with 30% in receipts, when he/she could have earned a tad less and only produced 10%.

Hardworking people who earn their own money agree with what you’re saying about quality and competitiveness. My friends and I often turn to vendors outside Greece because, even with shipping and handling, top quality items cost less and there’s more variety and better service.

People haven’t grasped that all of us pay for the sins of self-interest. And economically, Greece has a long-term problem beyond crisis mode because it fails to innovate, has some of the highest export/import fees in the EU and manufactures nothing, as FMS said above.

  Kat wrote @ February 20th, 2010 at 10:48

I welcome input from my readers, but let’s remember that this is an informative article and I expressed no opinion. Please keep to respectful discussion.

Bel: I won’t publish your last comment because there was no reprimand. If my comment was aimed specifically at you, I would have attached it accordingly. I did not.

I think readers forget that this is my website, and people hold me responsible for everything. If you look at other objective articles I wrote, I was called names and personally attacked for being biased even though the data wasn’t mine and opinions belonged to readers.

  Bel Ludovic wrote @ February 20th, 2010 at 10:07

FMS says that the problem with the Greek economy is not the non-collection of taxes, but low exports. I don’t see it as an ‘either/or’ situation: there can be more than one problem with the Greek economy, y’know, and indeed there are many. So many that my head could explode just thinking about it all.

Low exports and lack of innovation are indeed amongst them. And Greek membership of the eurozone? Well, it’s had its pluses and minuses; I’d say it’s a close-run thing.

But to suggest that non-payment of taxes isn’t a problem for the Greek economy, and that suggesting so is ‘stupid’, is bizarre. It is definitely a problem and I’ve never up until now known anyone to suggest otherwise.

Unfortunately, unless the Greek mentality undergoes a significant (and admittedly quite improbable) transformation, then taxation will continue to be evaded, people will still give jobs to their mates, museums will still close mid-afternoon and Greece will remain the second-rate has-been that it is now.

(NB Despite my pseudonym, I am Greek.)

  FMS wrote @ February 21st, 2010 at 03:21

Bel: the fact that nobody else shares my opinion does not deter me in the least. The issue of non-payment of taxes is peripheral, and since 1997 the greek state has collected its revenues perfectly adequately, although with income distributional effects that are appalling — that is, with the poor paying far too much and the rich very little. Furthermore, non-payment of taxes is rather a symptom of the general problem of illegality, corruption and patronage in Greece.

So, did Papandreou deal with the real issues in these tax changes? No, not at all. Did he implement workable measures? No, not at all: who is going to check all of these receipts? Nobody will. Overall, it is a stupid policy.

Insofar as membership of the Euro is concerned, it has been an unmitigated disaster. All of the expected problems for a mismatched economy in a currency union were exhibited by Greece since joining: that is, inflationary pressure above the regional norm (concealed by lies), high unemployment of young people, declining competitiveness across all economic sectors, and interest rates that are set too low because of being in the Euro. Your reactions, as were all Greek economists and politicians at the time of joining, have nothing to do with reality and everything to do with Greeks feeling that they “have the right” to be in the Euro. Economics doesn’t work like that: that sort of sentiment is merely political.

So, I stand by my comments. The underlying social and structural causes of the Greek economy’s failings have still not been addressed even in outline. Who is talking about removing lifetime jobs from malakes who do nothing? Who is discussing the pension system that pays pensions double or triple their wages to a minority that retires even at 48, while the majority receives pensions below subsistence level? Who is discussing the dependency ratio and how either Greeks need to retire at 70+ or you will need mass immigration for enough workers to support the retired and also pay the healthcare costs?

  Bel Ludovic wrote @ February 21st, 2010 at 18:08

Whatever residual disagreement I have with you regarding tax collection and euro membership is eclipsed entirely by my agreement with your last paragraph. Hear, hear and well said.

  Kat wrote @ February 21st, 2010 at 21:25

My readers are the bomb! :D

  nikos wrote @ February 28th, 2010 at 10:53

if this ridiculous receipt policy goes ahead and they make a nation effectively into accountants wasting their lives writing down lists or receipts with AFM of companies, I will claim illiteracy
‘I can’t read or write guy’

  FMS wrote @ February 28th, 2010 at 13:48

i agree completely, Niko. Something else I didn’t mention before, but it absolutely central to this debate: in my experience, Greek shops are the most law-abiding in the EU with regard to issuing apodeixi. In both Britain and Austria, where I go frequently, many shopkeepers seem to be unable to issue the correct receipts (deliberately, of course). The troublemakers in Greece with receipts are the following: doctors (and their so-called fakelaki, which actually should be called parcels); dentists; building contractors; periptera (which are not even required to issue them in law); and taxi drivers.

  Sean wrote @ September 11th, 2010 at 00:40

My Greek wife and myself want to do a small Classical tours business in the peloponnesus. I am an EU citizen and we do have a villa on the sea on the Patras/Corinthian Gulf. Small groups would stay with us and do trips out to Delphi etc

We imagine running a low profile business bringing in say 30-40,000 euros a year in a five to six month season.

Our accountant ( also used when building the villa) painted a sad picture of all sorts of payments. We had to ask ourselves ‘is it worth it?’ Surely there are tax allowances for each of us as Directors of our small concern. Is the first 12000 euros free of tax for both of us and are our VAT payments for food, petrol etc taken into account before tax?

Also since this is a cultural venture is there any help/remittance to attract people to Greece and show them the ‘real greek experience?’

Sean

Kat Reply:

Answer to your first question about the tax-free threshold and VAT in Greece is above. Your accountant should have been able to easily answer this question.

No matter how you label it — cultural venture, “real Greek experience” (are there “fake Greek experiences”?) — it’s a for-profit business in tourism. The Greek National Tourist Organisation does 12 million in advertising to attract tourists, as mentioned in “Kalimera.” If you’re looking for something more, keep in mind that the Greek economy is in dire straits, and the government raised our taxes twice this year and is not in a position to be gratuitous.

Because your wife is Greek, she should be able to read Greek news or do research on available subsidies, grants or loan programs in Greece for small businesses.

  George wrote @ October 25th, 2010 at 07:08

Hi Kat! Amazing work on the website, the breadth and depth of the topics you cover is truly remarkable. I have frequently directed friends from outside Greece to livingingreece.gr for all their questions, everyone has found the information very valuable so thank you – you have saved me a huge amount of time!

It’s the first time I’m posting here and I was wondering if you could provide your insight on GR income tax.

I’m Greek, living in Greece mostly, but I travel a lot – almost as much as you did :) And I’m staying in the US or countries in Asia for 2-3 months at a time. I’m working as a freelance IT consultant for companies around the world. So my work doesn’t physically take place in Greece.

My objective is to not be liable to pay tax in Greece, and since I only stay in Greece 5-6 months a year, I was wondering if I could make this happen. Is there a “non-domicile tax status” test that I could pass? I’ve seen “183 days” mentioned in a few websites but I’m not sure if it applies to GR as well. Some friends suggested that I look into getting residency in Monaco by renting a small studio there, so I could be liable for income tax there, instead of Greece.

Would I have to renounce my Greek citizenship to do that? And I guess I would also have to see if Monaco has a double-treaty taxation with Greece for income tax, right?

Kat Reply:

Hi George,

As I say in the first section of this article and all my tax articles, it’s best to direct questions to an accountant on tax matters because laws change often, guessing gets people into trouble, and I’m not a tax expert. I only dispense practical information. I also have no insight on this matter because: a) I’m not a Greek citizen; b) I’m happy to pay my taxes in Greece or the USA; and c) I intentionally chose an accountant who does everything straight.

Double taxation treaties only mean that a person is not obligated to pay tax in both countries, that paying tax in one country suffices in satisfying the other. I do not see where the 183 days would apply to you since being a Greek in Greece or abroad obligates you to pay tax no matter where you earned your income, just as being an American earning income in Greece, the USA or anywhere obligates me to pay tax.

I recommend finding an adept Greek accountant and taking a look at Monaco’s official government portal: http://www.gouv.mc/devwww/wwwnew.nsf/HomeGb

Thank you so much for introducing yourself and your kind words. Because I do not advertise, most of my readers come randomly through providing solid content or by word of mouth, so recommending me to so many people is much appreciated.

All best.

  Paul wrote @ March 14th, 2011 at 14:09

Hi Kat

I love your site, I am going to apologize in advance if this has been covered elsewhere. I moved to greece from the states in 2010. I am both a greek and US citizen. I am trying to figure out how to declare taxes as I have not found work yet in greece. Do I have to show how I support myself as I have no income in the US either. I see that you noted above you have an accountant that is straight, if here in greece would you mind giving me there info. Via email of course.

Thanks again and keep up the great work

Follow-up: Thanks Kat. Understand completely, I really appreciate the info. Also if I come across anything that I learned I will post or inform you.

Kat Reply:

Hi Paul,

As I’m sure you’re aware, tax laws were overhauled last year and I’m terribly uncomfortable dispensing any answers on the subject because of it. What I can tell you is there are many circumstances under which you are obligated to file a tax statement, i.e., If you own, bought or inherited property (house, car, boat, etc.), collect rent, sell farm products. So yes, I do recommend finding an accountant to be sure.

I’d love to give you a name. But because this is Greece and your expectations may be different than mine, I cannot assume responsibility for what happens should your experience be less than stellar. I hope you are empathetic and not offended by what I’m saying.

I sure appreciate your kind words, and I hope this website can continue to help or entertain you in the future. All my best, K

Follow-up: Thank you for your understanding and willingness to give back. Hope to see you again.

  Co-Blu wrote @ March 15th, 2011 at 10:57

We will not be filing our receipts electronically via an e-form but we do wish to record our receipts on an Excel spreadsheet at home.

Does anyone know of a template that might be available on line for this purpose ?

Many thanks,

Kat Reply:

Hi,

I don’t know of an online template, but I created my own based on the information the Greek tax office requires: Date, Name of Business, Business/Owner’s AFM, Description of Items purchased, Amount Spent in Euros.

Thanks for your question.

  George wrote @ April 12th, 2011 at 23:03

Your website is a Godsend for me (and probably any foreigner) living in Greece. Thank you so much.

My question: (I am a resident here, I have a pension from IKA & TAMPY. Tax seems to be deducted from source). How do I calculate my ‘receipts’ for Greece, when (for example) last year I spent about 5 months out of the country? Is there a pro-rata rate for people who don’t live here 100% of the time? No way I can justify the minimum for the year, so do I get a partial exemption? Or maybe the Government didn’t think about such things?

My dream of living in and enjoying Greece after paying social security all these years, not to mention the work and sacrifice I made to achieve this, seems to be crumbling away very quickly.

Appreciate your knowledge on this subject.

By the way, last year I employed one of the so-called professional accountants to fill in my tax declaration forms for me, my wife and kids. They did it wrong, didn’t declare a car that was easily spotted on the previous years declaration which was showed to him and now we not sure how to get that back on the declaration. So my point is, those professionals, are not that professional at all. Like a lot of services here in Greece.

Thanks in advance for any advice.

Cheers/G

Kat Reply:

Hi George, nice to see you again.

Calculation of receipts is based solely on income, not the amount of time you spend in the country. You are considered a permanent resident of Greece if you spend at least 185 days here. If there are exceptions to the rule, only an expert on tax laws can answer that question definitively.

No profession or industry in any part of the world is 100 percent competent, which is the reason I recommend asking for recommendations, screening several people and choosing one. Different people can have different experiences with the same person.

At least half my visitors/commentators are Greek, so this website helps and is intended for everyone.

  John wrote @ May 7th, 2011 at 11:26

Thank you for the work you are doing. It is a godsend.

Can tax receipts for the appropriate categories of sales be counted if they are for purchases made outside Greece, but in other EU countries?

Kat Reply:

In the circular, it says that only receipts with readable AFMs (Greek tax numbers) are acceptable, so I have the impression that receipts cut outside Greece are excluded. If they were acceptable, you’d need to have them all translated into Greek and this would cost money.

Again, I am not a tax expert or accountant, and this is the first year we’re following new procedures so I have no first-hand experience in submitting them. We’re all first-timers.

Therefore, you need to consult the eforia for a definitive answer.

  susan wrote @ August 9th, 2011 at 15:22

Hi Kat. You may remember me from the Military Service section. My husband and i live in Ireland. He is an Irish citizen and has never been a Greek citizen but has a Greek AFM. He pays income tax in Greece on a small inheritance shared with the rest of his siblings which yields income. My question is do we need to be keeping receipts etc or are non-resident non-citizens exempt? The accountant did not ask for anything for 2010. As of recent years we usually only spend 3-4 weeks a year here though we are hoping to spend longer next year.

Kat Reply:

Hello again!

Because you do not live here at least 185 days a year, you are not obligated to keep receipts and submit them with your tax filing.

Thanks for your question, and always nice to hear from you.

  Dino wrote @ October 25th, 2011 at 02:33

Hi

I’m stuck in a matter of taxes.
My only connection to Greece is through my fathet who was born there. Myself, I’m not a Greek citizen. I have never lived or worked there, only visited for holidays. I also have inherited (about 15 years ago) a small appartment, that doesn’t yield any income. So I was very surprised when I recieved a letter asking me to pay tax based on “Prost. Diafora Dapanon”. The sum I was asked to pay was 150 E for this year, and 82:50 in advance for next year. I don’t really understand what kind of tax this is, but surely some mistake must have been made. I’ve been trying do get in touch with DOY over the phone, but without any success. Any suggestions on how to go about it do get it sorted out? I don’t have the possibility to go to Greece in person.

Many thanks
Dino

Kat Reply:

A lot of taxes have been levied by the Greek government these past months to raise money for the economy — extra taxes on salaries, pensions, food, drink, boats, vehicles, swimming pools, businesses and properties. I wouldn’t assume it’s a mistake.

I’d love to help you, but asking me to tell you what the bill is for based on the little information you gave, and without the possibility to look at it, is like asking a doctor to diagnose an unknown illness over the phone. Therefore, the only thing I can suggest is asking the tax office, an accountant familiar with Greek taxes or the Greek consulate/embassy nearest you.

  Les wrote @ March 2nd, 2014 at 13:19

Hi,

Very interesting article, but either there is a lot of ‘interpretation’ being done by those dealing with these rules, or the taxman is adding his own ideas of how it should be read.
Our accountant rejects all receipts which aren’t for supermarket goods and/or aren’t from any place on our particular island.
As we only have about 10 supermarkets and ‘pantapleion’ on the whole island it is somewhat difficult to get the required level of receipts.
Any attempt to discuss this with the accountant is met with the usual ‘shoulder shrug’ and a “it’s what the tax people say is right”.
It seems that Greece is one of the few countries in the world where accountants treat the taxman as God and don’t challenge anything that they say!

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