Greek taxpayers in specific categories have until 31 December 2026 to submit tax declarations—or amended declarations—to the Independent Authority for Public Revenue (AADE) to avoid penalties and additional financial burdens.
Who Must File an Amended Declaration?
The deadline applies to several groups, including:
- Taxpayers who received retroactive payments during 2025, such as back wages, pensions, or allowances—including salaried employees, pensioners, and ESY (National Healthcare System) doctors;
- Individuals needing to justify living expenses or asset acquisitions using monetary parental support;
- Legal heirs of taxpayers who passed away during 2025—they must file a final income tax return covering earnings up to the date of death;
- Those who transferred their tax residence abroad during 2025.
Filing Retroactive Payment Declarations
Since 2015, all such filings are done electronically via the myAADE digital portal. For retroactive payments received in 2025—but relating to earlier tax years—taxpayers must file a separate amended declaration for each relevant year.
For example, if retroactive amounts paid in 2025 pertain to tax year 2023, the taxpayer must select tax return year 2024 (the year when the 2023 tax return was originally due), then choose the option “Amended Return and E1 Retroactive Payments Declaration”. The relevant amounts will auto-populate into the appropriate fields. After verifying the data, the declaration must be submitted no later than 31 December 2026.
New Tax Assessment and Payment Options
Once the amended return is processed, AADE issues a new tax clearance certificate reflecting any additional tax liability. This amount can be settled either:
- In a single payment by 31 January 2027; or
- Through the standard instalment plan, allowing up to 24 monthly payments; or
- For pensioners specifically: up to 48 monthly instalments, subject to a formal application to the competent tax office.
Importantly, taxpayers who submit amended returns related to retroactive payments on time—by 31 December 2026—will not face fines or late-payment interest.
Parental Financial Support for Documentation Purposes
Taxpayers using monetary gifts from parents to substantiate living expenses or property acquisitions must declare them through AADE’s myPROPERTY platform by the same 31 December 2026 deadline. No notarial deed is required. Either the parent (donor) or the child (recipient) may initiate the declaration online; the other party must then log in and formally accept it.
Obligations for Heirs of Deceased Taxpayers
Legal heirs of individuals who died in 2025 must file a final tax return for that person’s income earned up to the date of death. For tax year 2025, this return must be filed electronically by the heirs—even if the deceased had no income or had already filed a preliminary return.