Greek taxpayers are facing the risk of additional tax if they fail to meet the requirement of covering 30% of their annual income with electronic payments by December 31, 2025.
The Taxinet system for submitting tax returns opens on March 16, 2026, and all returns must be filed by July 15, 2026. Taxpayers can receive discounts for paying their income tax in full, depending on the filing date:
- 4% discount for returns filed between March 15 and April 30
- 3% discount for returns filed between May 1 and June 15
- 2% discount for returns filed between June 16 and July 15
Electronic receipts and eligible expenses
Eligible electronic payments include purchases made by card, e-banking, or other digital methods, with a maximum claimable limit of €20,000.
Expenses that count toward the 30% requirement include:
- Groceries, beverages, clothing, shoes, linens, stationery, cigarettes, hygiene and cleaning products
- Electronics, appliances, furniture, and other household durable goods
- Repair and service expenses
- Utility bills, common charges, tuition fees, medical visits and tests, hospital stays, and insurance premiums
Excluded from the calculation are rent, loans, taxes, property purchases, vehicles, boats, aircraft, and savings or investment products.
How the extra tax is calculated
Taxpayers who fail to meet the requirement must pay 22% tax on the missing receipts. For example, a taxpayer with €15,000 annual income who spent only €3,000 electronically (20% of income) will owe €330 extra tax on the missing 10% (22% × 10% × €15,000).
