Living in Greece

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

2010 Tax deadlines for Greece

e1 greeceTax deadlines are determined by the category of filing and final digits of an individual’s AFM (Greek tax number), and married couples file on one form using the husband’s AFM to determine the deadline.

However, on May 31, the finance ministry announced that all taxpayers now have until June 30, 2010, regardless of AFM (Greek tax number) to submit their returns online or in person and to pay any money owed with an 80 percent discount on penalties.

Annual tax forms (E1) are sent to the address used the previous year, or your current residence if you moved and remembered to file an address change as required by law. Forms are only in Greek and can also be picked up in person at any eforia/DOY (Greek tax office) location; they are not available in English or online for download. If employing an accountant, he/she will often provide you with a completed, printed tax declaration suitable for filing and will not need your E1.

Electronic filing can be done online in Greek only at www.gsis.gr or taxisnet.gr with the recommendation of completing the process at least five (5) days before the final date.

Tax returns filed by mail should be sent in a special envelope from ELTA (Greek National Postal Service) and postmarked by the deadline. Taxpayers that miss the deadline will be penalized 1.5 percent for each month on the amount due or up to €1,200 if exempt.

To find out whether you need to file, please consult an adept accountant, consult the latest tax booklet or call/visit the eforia (DOY) nearest your legal residence to inquire, as tax laws have changed drastically. Locations can be found at “List of DOY-Eforia Tax Offices in Greece” in English or any map book available at a periptero (kiosk). There is no centralized eforia website; all business is normally conducted in person and in Greek.

*New arrivals to Greece: The 2010 tax filing applies to all tax/income activity for the year 2009. See “2011 Tax deadlines for Greece” if looking for tax filing dates and tax forms pertaining to activity in 2010.

2010 Deadlines

Tax filing deadlines change every year.  This year they were scheduled to start March 1, in the order of:
1) Self-employed, category ‘A’ and ‘B’
2) Farmers
3) Self-employed professionals, category ‘C’
4) Board members, Greeks/foreigners not living in or earning income from Greece but are obligated to file
5) Salaried workers, pensioners, military, Greeks/foreigners abroad who derive income from Greece.

However, forms were delayed due to changes in the tax system, and deadlines extended for the self-employed in category ‘A’ and ‘B’ and salaried workers. That means there will be some overlap in deadlines and Easter occurs in the same period, resulting in less staff, longer lines and short fuses. Keep that in mind if you plan to wait to the last minute.

Farmers – Agricultural income

AFM ending in Last day to file
1 April 1
2 April 6
3 April 7
4 April 8
5 April 9
6 April 12
7 April 13
8 April 14
9 April 15
10, 20, 30, 40, 50 April 16
60, 70, 80, 90, 00 April 19

Self-employed, Category ‘A’ or ‘B’

AFM ending in Last day to file
1 April 12
2 April 13
3 April 14
4 April 15
5 April 16
6 April 19
7 April 20
8 April 21
9 April 22
10, 20, 30, 40, 50 April 23
60, 70, 80, 90, 00 April 26

Self-employed, Category ‘C’ (Gamma)

AFM ending in Last day to file
1 April 16
2 April 19
3 April 20
4 April 21
5 April 22
6 April 23
7 April 26
8 April 27
9 April 28
10, 20, 30, 40, 50 April 29
60, 70, 80, 90, 00 April 30

Board members, plus taxpayers who do not reside or derive income from Greece but are obliged to file

AFM ending in Last day to file
1 May 3
2 May 4
3 May 5
4 May 6
5 May 7
6 May 10
7 May 11
8 May 12
9 May 13
10, 20, 30, 40, 50 May 14
60, 70, 80, 90, 00 May 17

Salaried workers, retirees/pensioners, military in Greece; Greeks/foreigners living abroad but deriving income from Greece

Employers were obligated to provide salaried workers with the necessary taxis paper by the legal deadline of February 16. Last dates to file for salaried workers were originally scheduled May 4 to June 3, but taxpayers complained that forms arrived late so the Finance Ministry rescheduled all deadlines to begin May 20 and then announced another extension to June 30.

Taxpayers also have the option to submit their returns online until June 30, regardless of AFM.

AFM ending in Last day to file
1 May 20 4
2 May 25 6
3 May 27 10
4 May 31 12
5 June 2 May 14
6 June 4 May 18
7 June 8 May 20
8 June 10 May 25
9 June 14 May 27
10, 20, 30, 40, 50 June 16 May 31
60, 70, 80, 90, 00 June 18 2

Important note

Please note that I am not an accountant and cannot dispense tax advice or answers specific to your household, but I have provided the tools and resources necessary to start you on the right path.

For the past six years, I have employed an amazing accountant who files my forms for a small fee. If you need a recommendation, it’s best to ask someone you know and trust.

Sources

— Dates and information were translated from Greek to English using the 2010 Greek Tax Handbook from the Ministry of Finance
— Info gathered from 12 years of experience with the eforia and completing my own tax forms
— “My Wallet – Eforia” — Eleftherotypia
— “Παράταση για τις δηλώσεις εισοδήματος” — Eleftherotypia
— “Παράταση για την υποβολή των φορολογικών δηλώσεων” — Ta Nea
— “Συμβουλές στο παρά πέντε για το ραντεβού με την Εφορία: New deadlines, common mistakes, deductions, FAQ” — Ta Nea

Related posts

DOY/Eforia – Greek tax office locations
Taxes and receipts in Greece
How to get an AFM – Greek tax number

Image capture from Eleftherotypia at enet.gr

http://bit.ly/GR2010tax

No comments yet

Sorry, comments are closed at this time.