Taxpayers in Greece are entering a critical countdown period ahead of April 16, when the country’s tax authority, the Independent Authority for Public Revenue (AADE), will proceed with the automatic submission of approximately 1.5 million pre-filled and pre-assessed income tax returns.
In the final hours before the system is locked, salaried workers and pensioners are being urged to carefully review their declarations, as errors or missing information could lead to higher tax liabilities or incorrect assessments.
Key areas taxpayers must review
Authorities stress that one of the most important checks involves reported income. Any discrepancies between actual earnings and pre-filled data may result in a different tax calculation and additional charges. Taxpayers should also ensure that all income sources—such as rent, additional employment earnings, or other payments—are fully recorded.
Electronic spending is another critical factor. If taxpayers fail to meet the required threshold of purchases made through electronic payments, their tax bill may increase. This makes it essential to verify that all relevant transactions are correctly reflected in the declaration.
Social benefits and allowances linked to declared income should also be checked carefully, as they can affect the final tax outcome.
Locked fields and correction procedures
Certain sections of the return, particularly those related to income and withholding tax, are locked and cannot be edited directly by the taxpayer. If errors are identified, individuals must contact the issuing institution to request corrections and resubmission of updated data to AADE.
Other income categories, such as rent, dividends, or compensation payments, must also be reviewed closely, as incomplete reporting can lead to incorrect tax assessments even if the taxpayer believes the declaration is accurate.
Electronic spending rules and penalties
Taxpayers are required to cover at least 30% of their taxable income using electronic payments. If they fall short, a 22% penalty is applied to the missing amount. For example, if €2,000 in required receipts are not covered, an additional €440 tax charge may apply.
Taxpayers are allowed to adjust pre-filled electronic spending data, provided they hold the necessary documentation, including POS receipts, bank transaction records, or card statements in case of inspection.
Deductions, allowances, and tax reliefs
The system also accounts for “deemed income” rules, where property, vehicles, and other assets may increase taxable income if they exceed declared earnings. Although these imputed thresholds have been reduced by 30%, taxpayers may still face higher taxes unless they justify differences using savings, asset sales, loans, inheritances, donations, or other documented funds.
Dependent children can significantly reduce the final tax bill, offering deductions ranging from €900 to over €1,800 depending on the number of dependents.
Any tax owed can be paid in eight monthly instalments, with the first due by the end of July. Early filing also offers discounts: a 4% reduction applies for returns submitted by May 15, 3% for submissions by June 15, and 2% for those filed by July 15.
