The Independent Authority for Public Revenue provides detailed instructions on how to properly complete Form E1 of the tax returns. All tax returns must be filed by the end of June and starting in July, tax refunds will begin for those taxpayers who owe additional tax.
The first installment is paid in July and the last one in February 2023. For legal entities, the tax is paid in six equal monthly installments, beginning in September. The AADE provides Clarifications regarding the completion of the retroactive forms that have been issued, income statements from previous years, home ownership and hospitality, as well as income earned abroad.
1. When confirming the fixed details of the declaration, the following message appears at the top of the screen: «Pop-up blocked. The pop-up has been blocked. To view this pop-up or additional options, click here.» What should I do?;
Click and select:
"Always allow pop-ups from this site..." A window appears asking:
Would you like to allow pop-ups from the website ‘www…’? Select YES. Select Retry.
2. When I fill out my E1 form, question marks (???) appear in various fields. Why is this happening?;
It is most likely that you are using accounting software that is not compatible with the specifications of the AADE's software.
3. How can I file my tax return?;
Tax returns must be filed electronically only. Exceptions are returns for deceased individuals and minor children required to file Form E3, which must be submitted in paper form to the competent tax office. Taxpayers who do not have access codes must register online with the myAADE authentication services. Alternatively, the tax return of a taxpayer who does not have access codes may be filed electronically by an authorized accountant.
In this case, the authorization granted to the tax advisor, accountant, or accounting firm pertains to the management of forms E1, E2, and E3 forms and is carried out online via the authorization management application in the taxpayer’s account, through the myAADE digital portal.
4. How can I file the tax return for my client—who is not a user of the myAADE service—when I receive the message «The taxpayer is already assigned to another accountant»?;
The return is finalized by the same accountant or tax specialist who originally prepared it.
5. How is confirmation carried out when the marriage has not been registered and the spouse does not appear on the confirmation list?;
When you access the confirmation screen, if your spouse's information does not appear, then before confirming the information on your tax return, you must
Notify the Registry of the competent Tax Office of your marriage. After submitting this information, proceed to confirm by entering your spouse’s Tax Identification Number (AFM) and the other required details.
6. Is it mandatory for the parties to a civil partnership to file a joint declaration?;
The parties to a civil partnership (MSS) may file a joint income tax return provided they have notified the – Office of Administrative and Computerized Support of the competent Tax Office. In this case, they are treated for tax purposes in the same way as married couples.
7. I'm divorced; how do I remove my wife from the confirmation list?;
Before confirming the details of your tax return, you must notify the Registry of the relevant Tax Office of the termination of your marriage. Next, delete your spouse’s Tax Identification Number (AFM), and her information will be automatically canceled. Finally, select «Confirm.».
8. I'm divorced; how do I remove my spouse from the confirmation form?;
Before confirming the details of your tax return, you must notify the Registry of the competent Tax Office of the termination of your marriage. Next, delete your Tax Identification Number (AFM) from the «SPOUSE» field and enter it in the «TAXPAYER» field. Finally, select «Confirm.».
9. I am in bankruptcy. Should I file a joint return with my spouse?;
In this case, no joint declaration is submitted.
The statement regarding the bankruptcy estate is submitted in writing to the competent tax office by the bankruptcy trustee.
The tax return for other income is filed electronically by the taxpayer.
10. I want to file a tax return, but my spouse passed away before I filed it. What should I do?;
The death must be reported to the Administrative and Computer Support Office of the relevant Tax Office, and separate declarations must be submitted. The surviving spouse files the return electronically, while for the deceased spouse, the return is filed by the heirs with the competent Tax Office.
For the online declaration of a living spouse during the verification process, the same provisions apply as those mentioned in cases of separation.
11. Is it mandatory to enter the AMKA when confirming your information?;
To verify your information, you must enter your AMKA number. If you have not been assigned an AMKA number, please select one of the reasons why you have not received it.
12. I am a tax resident of a foreign country, and my tax residence is listed incorrectly. How can I correct it?;
You can select your correct country of tax residence from the list that appears. In this case, you must also notify the Administrative and IT Support Department.
13. Is it mandatory to update my contact information in order to file the return?;
The taxpayer’s information must be up to date, as it is also used as contact information by the Tax Administration. When filing the tax return electronically using the online service to confirm details, the taxpayer and their spouse must have already updated their contact information in myAADE/Register & Contact Information after September 11, 2021.
If you haven't updated them yet, a link will take you to myAADE so you can fill in your contact information.
Please note that you must enter your email address correctly, as it is used to notify you of official communications in accordance with Article 5 of the Code of Tax Procedure.
Any notification sent to this address is deemed to have been duly served, thereby giving rise to all the legal consequences provided for by law for the taxpayer.
14. I am engaged in business activities, and in the 2021 tax year, I also have income from employment. Can I be taxed in accordance with the provisions of Article 12, paragraph 2, subparagraph (f) of the Income Tax Code?;
You will file your initial tax return electronically, reporting your income as business income, and then you will file an amended return with the competent tax office. After all the conditions set forth by law have been verified, the method of taxation for your income will be determined.
15. I have a certificate/decision from the social security agency stating that I retired due to a disability of 80% or higher. Am I eligible for the 200-euro discount?;
No, because occupational or insurance-related disability is not taken into account (Article 17, paragraph 1, subparagraph (a) of the Income Tax Code).
16. I disagree with the information that has been pre-filled in the income codes. What should I do?;
Thesupplement was prepared based on our Agency’s records resulting from the processing of electronically submitted certificates of income, pensions, or remuneration from employers andentities, pursuant to A.1101/2019, A.1099/2019, and A.1275/2021, as currently in effect.
Contact the employer or agency; if the submission contains errors, the employer or agency must resubmit the file electronically with the correct certification information. If the employer resubmits the certification file, the new information will be pre-filled.
17. Which social security contributions should I report?;
If you are an employee or a retiree, these codes are used to report amounts related to insurance contributions paid by the employees or retirees themselves to mandatory insurance organizations due topurchasing insurance coverage, such as time spent in military service, and which reduce income from employment or pensions.
Similarly, NAT contributions are reported, as are the amounts paid by the employees themselves to occupational insurance funds (TEA), to the extent that they relate to their salaried employment (Circular POL.1227/2018).
Furthermore, in cases where management fees are received from partners in a multi-member limited liability company (I.who are also managers, as well as from managers and partners of single-member private capital companies (IKE), and given that Law 4670/2020 (Article 35), effective January 1,2020, the method for calculating social security contributions for managers of Private Capital Companies (IKE) as well as for the sole partner of a single-member IKE has changed.
Specifically, these individuals are now, at their own discretion, mandatorily classified into one of the six designated insurance categories, without distinguishing between the portion of their insurance contributions attributable to their equity stake in the company and the remuneration they receive as managers, which is considered income from employment.
The social security contributions paid are allocated by the taxpayer himself proportionally to both categories of his income (dividends and employment income) and to codes 351 – 352, only the portion of the social security contributions attributable to income from employment (management fee) is reported (Circular POL.1113/2015).
If the IKE does not distribute dividends and only management fees are received during the tax year, the full amount of the contributions is deductible from the management fees. The same codes are also used to report social security contributions paid by managers of single-member or multi-member IKE entities who do not have corporate status. NOTE: Do not enter the amounts of social security contributions withheld and remitted by the employer-insurance provider for employees- pensioners and which are listed on the corresponding income statements.
18. I have received income from previous years and interest pursuant to a court ruling. How should I report this?
Income from previous years must be reported via an amended tax return to the relevant tax office for the years in question. Interest must be reported in the year it was received under the corresponding codes in Table 4D1.
19. I have received retroactive pension payments. How do I report them?;
Back taxes from previous years must be reported via an amended tax return filed with the relevant tax office for the years in question. However, if the back payments relate to the tax years 2015 and thereafter, the amended return must be filed electronically. These returns must be filed by the deadline of December 31, 2022.
20. The Income Statement form includes amounts related to interest. How should I report them?;
Amounts related to interest (excluding interest on bank deposits) must be reported in the corresponding codes of Table 4D1, combined with the interest from bank deposits listed in the subtable for the corresponding code.
21. The Income Certification Table includes amounts related to entitlements. How should I report them?;
You must report them under the corresponding codes in Table 4D1. These rights also include those arising from the lease of the right to operate a kiosk (POL. 1229/2015).
Please note that if royalties are received in connection with a business activity—for example, by professional writers, artists, etc.— these constitute revenue, are reported on Form E3, and are taxed—after deducting allowable expenses—as income from business activities.
22. How do I report home ownership in Table 5.1?;
Select the yellow box, and a sub-table will open, allowing you to choose whether to display either last year’s property declaration form or the E9 form. Declare any properties you own, classify them accordingly (primary – 1st secondary – second secondary – other – self-contained auxiliary spaces), enter them, and finally select «Transfer to Declaration.» For auxiliary spaces that are not located in the same building as the primary or secondary residences, their area and address are entered in the corresponding fields for the primary or secondary residences.
In addition, for the declaration of use of self-contained auxiliary spaces without details of a primary or secondary residence, the area should be entered in the “auxiliary spaces” field, and “separate auxiliary spaces” should be selected as the use.
If the properties you wish to declare do not appear, select “Add New Property” and enter all the property details.
23. I changed my primary residence in 2021. How do I report this?;
Select the yellow box, enter the details of the other residence, classify it, register it, and select «Transfer to Declaration.» Finally, select the last primary residence and click «Transfer to Declaration» again. The details of the last primary residence will appear in Table 5.1a, while the amount of the objective expense for the other primary residence will be transferred to code 707 for the taxpayer and 708 for the spouse. Please pay close attention to the messages that appear when entering property details.
24. When I select the yellow box in Table 5.1 on home ownership, two properties appear, for example, one of which has been sold. How do I delete it?;
In the table displaying the properties—whether based on Form E9 or last year’s tax return—there is a deletion field for each entry. Delete the property you no longer own and select «Transfer to Declaration.».
25. How can I edit the details of a property?;
If you do not agree with the property details as they appear, you should delete them and enter them as new properties with the correct details. These changes apply exclusively to the completion of the E1 declaration and do not affect your financial profile.
26. What is the Electricity Service Number?;
You can find it on the electricity bills sent to you by your electricity provider or on the electricity meter itself. Write down the first nine digits without any spaces.
27. My property is not connected to the power grid following a disconnection request I submitted to the electricity provider, and therefore I do not have a service number. What should I enter in the corresponding field?;
28. My property is not connected to the power grid and does not have an electricity meter. What should I enter in the corresponding field?;
You must enter the utility account number for all properties. If there is no meter, enter the nine-digit number 999999999.
29. Is it mandatory to enter the ZIP code for the residences listed in Table 5.1?;
Entering the postal code is mandatory for properties listed in this table.
30. How do I fill out my tax return when I am a guest?;
If you are staying with someone, enter the tax identification number (AFM) of the person hosting you, the square meters of the residence, and the months of your stay in the sub-table for code 801. If the person hosting you has already filed a tax return and has not reported your stay, an amended return must first be filed to include you among the guests.
31. How do I indicate on my tax return that I am hosting individuals who are required to file a tax return?;
Under code (007-008), a sub-table opens where you enter the tax identification number (AFM) of the guest, the square meters of your home, and the months during which you hosted them.
32. I have a dependent whom I report in Table 8 of my tax return, and the dependent is also required to file a tax return. Should I enter the dependent’s information in the sub-table under code 007-008 for housing?;
If the dependent lives with you and is listed in Table 8, you are not required to fill in codes 007-008.
33. The subtable for codes 007–008 shows the information for my child, whom I am hosting. Do I need to confirm that I am hosting them?;
A You are not required to accept the hospitality if your child is a dependent and is listed in Schedule 8 of your tax return.
34. How do I fill out my application if I live in a tent or am homeless?;
If the taxpayer is a camp resident or homeless person, select the appropriate category in the sub-table for code 801.
35. How do I fill out my tax return if I live with my spouse, have chosen to file a separate return, and the property we live in belongs to my spouse?;
In the case of a taxpayer who has chosen to file a separate tax return from his or her spouse and the property belongs (owned, provided free of charge, or leased) to the other spouse, in the sub-table for code 801, they must select “living with spouse” and enter the Tax Identification Number (TIN) of the spouse who owns the property in the TIN field. The spouse who owns the property will not indicate in code 007 that they are housing their spouse.
36. How is the free transfer of a residence of up to 200 square meters from a parent to a child—and vice versa—reported?;
- The person transferring the property must report it only on Form E2 as a gratuitous transfer.
- The person residing in the property must indicate this in Table 5.1a by selecting code 203 (residence provided free of charge) and must enter the tax identification number (AFM) of the provider.
Generally, the free transfer of a primary residence with a floor area of up to 200 square meters is made by parents to children and vice versa, to ascendants (grandparents, etc.) and to descendants (children, grandchildren, etc.) by blood or marriage.
37. My parents live in an apartment they own on the first floor of an apartment building. They also own a second apartment on the third floor, where I live. How should I report my residence on my tax return?;
In your case, you do not live in the same house as your parents, so you are not a guest in their home, but you have been provided with a separate home to live in. Therefore, you must complete Table 5.1a by selecting code 203 and be sure to enter your parent’s Tax Identification Number (AFM), while your parents, in the E2 form they are filing, list the property as having been provided to you free of charge.
38. I own an electric passenger car. How do I register it?;
For this specific type of vehicle, it is not necessary to fill in the cubic centimeter field. However, in the Vehicle Table, you must select one of the two options (LTPF up to or over 50,000 euros) in the corresponding column.
39. How does a partner, manager, or CEO report the vehicles in his or her name?;
In the case of general partnerships, limited partnerships, limited liability companies, private capital companies, public limited companies, or civil law companies, as well as associations and joint ventures that conduct business orprofessional activities, and which own or possess passenger vehicles, the objective expense attributable to the partners, managers, managing directors, etc. may not exceed the highest objective expense resulting from a company vehicle.
The objective expense attributable to a company car is entered under the name of the taxpayer responsible for it.
40. Is an annual deemed expense calculated for a vessel that is not in operation?;
No annual deemed expense is calculated for a vessel that is stationary, provided there is a certificate from the competent port authority specifying the exact period of inactivity during the year.
When submitting the form online, you must fill in all the vessel details and select « »Reason for not applying the objective expense,” select “inactivity,” and enter the reference number of the inactivity certificate issued by the competent Port Authority.
41. How do I fill out my tax return if I pay rent for my primary residence?;
You must complete Table 5.1. By selecting the yellow box, you will enter the residence details, classify the residence, and select «Transfer to the Declaration.».
ATTENTION: You must click on code 203 and select «Rented.».
Next, you will fill out Table 6.11.
42. How do I fill out Table 6.11 (rent for primary residence) when there are more than three landlords?;
In the sub-table for code 801, enter the tax identification numbers (AFM) of the landlords and the rent amount corresponding to each one. If there are more than three landlords, enter the two landlords with the highest ownership percentages and the rent amounts paid to them in the first two rows, and in the next row under code 815, enter the total amount paid in total to the remaining landlords during 2021, without listing their full names or tax identification numbers.
43. Where do I enter the rent for my secondary residence or vacation home?;
You must complete Table 5.1. By selecting the yellow box, you will enter the residence details, classify the residence, and select «Transfer to the Declaration.».
ATTENTION: You must select code 207 or 209 and check the «rented» box.
In Table 6.13, enter the lessor’s Tax Identification Number (TIN) in field 417, and in fields 419, 420, enter the rent for the secondary or vacation home.
44. Is it mandatory to provide the Rental Agreement Number for a residence I rent (primary residence, secondary residence, or a residence for children who are students)?;
Yes. In TABLE 6, in the new columns of the tables for cases 11, 12, and 13 titled «Lease Declaration Number,» enter the number of the Real Estate Lease Information Declaration for the corresponding lease agreement.
45. Where should I enter the rent I pay for a property owned by a Holy Monastery on Mount Athos?;
The tenant must report the rent paid to Holy Monasteries on Mount Athos—provided it relates to the rental of commercial property—under codes 421 and 422, respectively.
46. Are the codes for expense amounts 049–050 pre-filled?;
These specific codes are not pre-filled by the AADE, but the minimum required amount is entered by the taxpayers. To facilitate this calculation, the AADE publishes the electronic information at its disposal, and taxpayers—who bear the burden of proof—enter the amounts that meet the required conditions.
Expenses that have been paid via electronic payment methods, but are not included in the information posted, are included provided they meet the same conditions and are substantiated by the taxpayer by any appropriate means.
In the internal table of codes 049–050, income tax and ENFIA payments made in 2021 are also displayed, as well as loan installment payments, if any. In the corresponding fields, you must enter loan installment payments, rent payments, and alimony payments—if any—provided they were made using the specified electronic payment methods in 2021.
47. I want to claim dependent children. Which form should I fill out?;
You must fill out Table 8.1 with the information for your dependent children, and the number of your children will be automatically filled in on the same table. You must enter the AMKA (Social Security Number) for all dependent children and, in addition, the AFM (Tax Identification Number) for adult children as well as for minors who have been assigned an AFM at the time the tax return is filed.
Starting this year, two new fields have been added to the internal form: «Non-common child» and «Other parent’s Tax ID Number.» These fields are to be filled out by the Taxpayer and/or the Spouse/Civil Partner for dependent children from a previous relationship. In the case of a joint tax return, code 003 is updated with the number of joint children of the Taxpayer and the Spouse/Civil Partner, as well as the Taxpayer’s non-joint children.
Code 033 is updated with the number of the taxpayer’s children who have been designated as non-joint, and code 004 is updated with the number of the spouse’s non-joint children/MSS.
In the case of a tax return filed solely by the taxpayer (separate tax return for spouses, tax return for an unmarried or divorced person, etc.), the Taxpayer does not fill in the field for the new column «Non-common child,» and all of the Taxpayer’s children are assigned code 003. For the purposes of applying the provision of paragraph 1 of Article 16 of the Income Tax Code, the following are taken into account for the Taxpayer: code 003 (the taxpayer’s common and non-common children) are taken into account, and for the Spouse/Civil Partner, codes 004 (Spouse’s/Civil Partner’s non-common children) and 003 (Taxpayer’s common and non-common children) are taken into account cumulatively, minus the number of children under code 033 (non-common children of the Taxpayer).
48. My son has turned 18 and is my dependent. Does he need to get his own tax ID number?;
Adult children must have their own Tax Identification Number (AFM) in order for you to include them as dependents on your tax return.
49. How do I file an amended tax return for back taxes from the 2015 tax year onward?;
Starting with the 2015 tax year and thereafter, retroactive tax returns are filed electronically by selecting the corresponding filing year; e.g., for the 2017 tax year, you will select 2018 as the filing year. Next, select “Amended Return” and “Retroactive E1 Return.” Once the fields appear filled in with the new amounts, submit the return permanently.
50. I have a handwritten income statement for retroactive salary payments, but the option to file a Retroactive E1 Return does not appear. How do I file the retroactive return?;
This option is available to taxpayers for whom electronic information on retroactive earnings is available for the 2015 tax year and thereafter. Otherwise, the return must be filed with the competent tax office.
51. Can I modify codes on the retroactive pay statement that are not related to retroactive pay?;
In the retroactive tax return, the amounts are pre-filled in the corresponding fields, and you cannot enter or modify any other field. If you wish to amend other details on your return, you must file a separate amended tax return.
52. How do I report income and taxes from foreign sources?;
In the “Income from Foreign Sources” section of Form E1, a sub-table opens where you select the country in which the income was earned and enter the corresponding amount in the field provided. If the foreign-source income comes from different countries, you must make a separate entry for each country.
To enter foreign tax, a sub-table also opens so you can select the source and field in which to enter the tax. Regarding the source, there are two (2) options:
– A country with a Special Account for Taxation (S.A.D.F.) where a credit method is provided for. In this case, the tax is reported for the countries listed in the annex to E.2147/2019
– In other cases, the tax is paid by the remaining countries
53. My tax return resulted in a credit. How do I provide the bank account information so that the refund can be credited to it?;
When you file your tax return, if you have a tax credit and have not already provided a bank account, you will receive a message informing you of the steps you need to take, as applicable:
- If the tax refund pertains to a taxpayer, the message that will appear is: «The settlement result is a credit balance, and to receive your tax refund, you must provide your payment account (IBAN number) to the Tax Administration by submitting an electronic Affidavit via the myAADE digital portal (myaade.gov.gr), under the «Registration & Contact» option, and in the «IBAN Account Declaration» section. In the case of a joint account, it may be registered by up to two (2) account holders.»
- If the tax refund pertains to a spouse or civil partner, the message that will appear is: «The tax assessment result is a credit balance, and in order to receive your tax refund, you must provide your payment account (IBAN number) to the Tax Administration by submitting an electronic Affidavit on the myAADE digital portal, under the «Register & Contact» option and in the «IBAN Account Declaration» using your personal access codes. In the case of a joint account, it may be declared by up to two (2) account holders.».
