The deadline for 5.5 million households to file taxes in Greece depends on the category of filing and final digits of a taxpayer’s AFM (Greek tax number), with married couples using the husband’s AFM.

Note that this article provides basic, essential information on where to find tax forms and how and when to file. The last date to file for the majority of taxpayers was July 15, 2011 for the 2010 tax year.

More detailed information is intentionally omitted for three reasons:
1. Law 3842/2010 overhauled tax laws in Greece as part of an austerity package and includes 92 articles;
2. These laws are complicated and subject to change, i.e., There are 980 tax deductions, 78 changes to the E1 tax form and new amendments discussed weekly, even daily;
3. Misinformation or misunderstanding can result in serious monetary penalties and criminal charges, since inaccurate tax returns can be interpreted as tax evasion, which now carries jail time.

Advice should not be dispensed or taken lightly.

2012 Tax deadlines for Greece

Deadlines for the 2011 tax year will take place after elections from April 30-June 15 for E1 returns and until July 31 for E9 filings.

Because a second round of elections are necessary, the deadline for E1 declarations was extended to June 30, 2012 July 16, 2012 for everyone submitting returns electronically (mandatory for annual income of 12,000+/euros) and July 2, 2012 for paper returns, regardless of AFM/tax number.

*Article last updated June 2, 2012. Tax laws have since changed — this article will not be updated and no new article is planned. See ‘Important Note’ at the end of this article for advice.

Who needs to file taxes in Greece?

In general, the majority of people who own property and assets in Greece, earn income, collect a Greek pension or unemployment benefits, plus Greek citizens abroad need to file a tax return or forodilosi (tax statement). Many countries have double taxation treaties, and embassies/consulates sometimes provide information on such issues or have a list of recommended consultants.

I cannot advise you for the reasons stated above.

To find out whether you need to file, please consult an adept accountant or call/visit the eforia (DOY) nearest your legal residence to inquire. 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, though this too will  change when the number of tax offices will be reduced from 213 to 75 and remaining locations will no longer serve the general public. Read more at, “Greek tax offices.”

Receipts for tax-free status

As of January 1, 2010, most taxpayers in Greece must provide evidence of purchases to qualify for tax-free status or at least minimize risk of possible penalties. See “Income tax and receipts,” which details what purchases are eligible and how to calculate the total receipts needed.

Where to get tax forms

Annual E1 tax forms are sent to the address on file at the DOY/eforia/Greek tax office local to your residence, or forms E1 (Basic), E2 (Rental), E3 (Companies/Professionals), E5 (Partnerships), E7 and E9 (Property/Assets) can be picked up in person at any location. A complete catalog of Greek tax forms is also available for download at the GSIS e-documents Web page.

If you did not receive forms by mail, it’s because you:
a) are a first-time taxpayer in Greece;
b) failed to file an address change at the tax office or any KEP Citizen Service Centre;
c) were one of 1.7 million who filed electronically in 2010 and were not sent forms because it is assumed you will file online this year;
d) are lawfully obliged to file online this year, based on information received about your work situation in 2010.

Instructions and Advice from the Ministry of Finance can be downloaded or read at, “2011 Greek Tax Booklet,” Most Common Questions about the E9, Guide to E-filing, and Frequently Asked Questions. All are in Greek, and I have no plans to translate them.

Forms and instructions are only in Greek; they are not available in English. An accountant will often not need your forms, as he/she enters relevant information into a program and prints out a completed tax declaration suitable for filing.

*Certain categories of taxpayers must file hard-copy tax returns and do not have the option to use TAXISnet.

Filing taxes online in Greece

Electronic tax filing (ηλεκτρονική υποβολή φορολογικών δηλώσεων) can be done in Greek with the revamped TAXISnet at www.gsis.gr or taxisnet.gr, allowing at least five (5) days before the final date, as it takes time to sign up, receive authorization and become familiar with the system. The Help page explains how new users can register and activate an account in four steps and tells existing users — anyone who signed up before December 6, 2010 — what has changed since 2010.

Online statements for E9 filings were to begin June 1, but the system was not ready. It opened December 5 to accept tax declarations and corrections, though some taxpayers will still be required to file a hard copy (i.e., change in marital status, first filing). accept submissions until September 1. December 1, 2011. Last day to file an E9 for the 2010 tax year (aka, 2011) via gsis.gr is January 31, 2012  March 30, 2012 for individuals and April 30, 2012 for businesses.

TAXISnet is not available in English or any other language, but an estimated 2.5 million taxpayers qualify to file online.

The Ministry of Finance makes it mandatory that everyone with a job or a business submit taxes online — either privately or through an accountant — in a bid to streamline processes, save money, save trees and make audits easier. However, with computer literacy and broadband penetration in Greece being low, and the TAXISnet system not being 100 percent functional, certain categories of taxpayers can treat 2011 as a transition period and submit hard copies in person or via a special ‘Taxis Post‘ envelope from ELTA (Greek National Postal Service) that must be postmarked on or before the deadline.

All non-Greek documents should be translated to Greek (see “Official translations to Greek, if you need help), and taxpayers abroad should take advantage of the online filing system or send original hard copies to to the Expatriates Tax Office listed in “DOY/eforia/tax offices in Greece.”

Anyone filing online should use the option to print a receipt as evidence of submission, and all taxpayers are encouraged to keep a copy of their forms and receipts. A tax clearance certificate (Έκδοση Βεβαίωσης Φορολογικής) can be issued online.

A printed tax statement or ‘Ekkatharisto’ from the eforia should arrive months later by regular mail.

The final tax statement or ekkatharistiko — To Vima

2011 Deadlines

Tax filing deadlines were supposed to begin March 1, as every year, but have been delayed twice because the TAXISnet system was down, not made available until April 1, and is still plagued with technical problems and unannounced outages. And, predictably, deadlines were changed again.

Dates are normally staggered to avoid inundating the TAXISnet system and efories, but this year the first three categories are filing simultaneously during the Easter and May Day period and the last two groups overlap. Please keep this in mind and stay informed of potential strikes if waiting to the last minute.

Deadlines by AFM (Greek tax number) typically do not apply if an accountant is filing them for you.

It was also announced late August November that anyone needing to file tax documents of any kind for 2011 or past years could do so without penalty or fines until September December 30, 2011.

*New arrivals to Greece: The 2011 tax filing applies to all tax/property/income activity for the year 2010. The 2012 tax filing applies to all tax/property/income activity for the year 2011, and these deadlines have not yet been posted.

Agriculture

Anyone deriving income from farming, allocating farmland or earning rental income from agricultural land. The deadline to file electronically is June 15, 2011.

Self-employed, Category ‘A’ or ‘B’

This category includes freelance or self-employed professionals; persons whose sole source of income is from rental properties; owners of boats, airplanes, motorcycles or vehicles if not exempt. The deadline to file electronically is June 15, regardless of AFM.

Businesses/Professions Category ‘Γ’

Board members, property owners abroad

This category includes board members that derive income from a company/business; insurance agents, bankers and brokers; and Greeks/foreigners not living or earning income in Greece but are obligated to file for another reason (i.e, They own property, vehicles, etc.).

Salaried workers, pensioners, military, taxpayers abroad

The majority of taxpayers fall in this category — salaried workers, pensioners, taxpayers in Greece who earn income abroad, military, sailors, and Greeks/foreigners living abroad who derive income from Greece.

Salaried workers should have received the necessary taxis paper from their employers by February 16. If you use the online system to file a tax return, you have until June 15, July 15, 2001 regardless of your AFM (Greek tax number).

Important note

Please note that I am a journalist and not a tax accountant or lawyer and cannot dispense tax advice or answers specific to your household or nationality, as there are thousands of tax laws, daily amendments and cross-border considerations. I have provided the tools and resources necessary to start you on the right path.

For the past seven years, I have employed an adept accountant who files my forms for a small fee. I have a policy against recommending or endorsing companies and private persons because my standards are different than yours, and I cannot be held accountable if you have a less than stellar experience.

If you need a recommendation, ask someone you know and trust or see if the embassy/consulate has a list, then interview a few and select one based on personal preference. Many times you cannot know if an accountant is knowledgeable until you witness what he/she can do and check their work by asking questions at the tax office. That’s how it is in Greece.

Sources

— 2011 Greek Tax Handbook from the Ministry of Finance
— GSIS 2011 Deadlines
— Info gathered from 13 years of experience with the eforia and completing my own tax forms for six of them.
“Οι κωδικοί SΟS της νέας δήλωσης” — Ta Nea
“Τι άλλαξε στις φορολογικές δηλώσεις” — To Vima
“ΟΙ 78 ΑΛΛΑΓΕΣ στη συμπλήρωση της δήλωσης του 2011” — Eleftherotypia
“Οι προθεσμίες των φορολογικών δηλώσεων του 2011” — Eleftheroypia
“Πρεµιέρα e-δηλώσεων για όλους την 1η Απριλίου” — Ta Nea
“Παράταση για τις δηλώσεις εισοδήματος” — Eleftheroypia
“Ξεκίνησε η ηλεκτρονική υποβολή φορολογικών δηλώσεων” — To Vima
“Η συμπλήρωση της εκκαθαριστικής ΦΠΑ” — Eleftherotypia
“Τα κλειδιά του Ε3 για επαγγελµατίες” — Ta Nea
“New austerity plan nearly ready” — eKathimerini
“Εκτός λειτουργίας μέχρι την Παρασκευή το TAXISnet” — Ta Nea
“Η κατανομή των ποινών για τη φοροδιαφυγή” — Eleftherotypia
“Οι προθεσμίες για την υποβολή του Ε9” — Eleftherotypia
“Ηλεκτρονική υποβολή δήλωσης” — Imerisia
“Με ποιες αποδείξεις μειώνετε το φόρο” — Imerisia
“Οσοι τις υπέβαλαν ηλεκτρονικά για το 2010 δε θα λάβουν έντυπο για το 2011” — To Vima
“Μόνο ηλεκτρονικά 1,7 εκατομμύρια φορολογικές δηλώσεις” — Ta Nea
“Πώς να συμπληρώσετε τα έντυπα E3 και E5” — Eleftherotypia
“Tax credits and supporting evidence” — Eleftherotypia
“Οπισθεν, σε χειρόγραφες δηλώσεις μετά την αποδιοργάνωση του Taxisnet” — Eleftherotypia
“Παράταση προθεσμιών για την υποβολή φορολογικών δηλώσεων” — Ta Nea
“Νέα παράταση για τις φορολογικές δηλώσεις ελεύθερων επαγγελματιών και αγροτών” — Ta Nea
“Extension to July 15 to file online” — Eleftherotypia
“Νέα ευνοϊκή ρύθμιση όλων των εκπρόθεσμων δηλώσεων” — Eleftherotypia
“Προθεσμία ως τις 22 Δεκεμβρίου για την ηλεκτρονική υποβολή του Ε9” — To Vima

In the News

“Ministry may cut half of or all 980 tax exemptions by 2012” — Ta Nea
“Tax clearance certificates can be issued online” — government.gov.gr

Related posts

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

http://bit.ly/GR2011Tax

http://www.tanea.gr/oikonomia/article/?aid=4698326
http://www.tovima.gr/finance/article/?aid=450600
Μέχρι τις 30 Ιουνίου οι φορολογικές δηλώσεις του 2014
http://www.tovima.gr/finance/article/?aid=549426