The grace period for major debtors to settle overdue obligations to the Greek state and social security funds — including the e-ΕΦΚΑ (National Organization for Healthcare Provision) — expired yesterday, 24 June 2026. Those who failed to regularize debts exceeding €150,000 risk having their personal or corporate details publicly disclosed by the Independent Authority for Public Revenue (AADE).
What Happens Next?
On 30 June 2026, AADE is set to publish updated lists of natural and legal persons with overdue tax or social security debts above €150,000 — provided the arrears have persisted for more than one year. The threshold applies separately per individual, company, or legal entity, covering both tax liabilities owed to the tax administration and contributions due to e-ΕΦΚΑ.
How the Grace Period Worked
The grace period began on 9 June 2026, when the Tax Administration sent electronic notifications via TAXISNET to debtors meeting the publication criteria. Recipients had 15 days — until 24 June — to settle or arrange payment plans and avoid inclusion on the public list.
What Will Be Published?
The lists, available on AADE’s official website, will be split into two categories: natural persons and legal entities. For individuals, published information includes tax identification number (AFM), surname, first name, father’s name, principal debt amount, and accrued charges such as interest, fines, surcharges, and other penalties. For companies and legal entities, data includes AFM, business name, registered office address, principal debt, accrued charges, and breakdowns per authority (e.g., local tax office, audit centers, customs, or e-ΕΦΚΑ).
If a debtor owes only to the tax office or only to e-ΕΦΚΑ — and not both — fields related to the non-applicable authority will display a dash (–), ensuring transparency about the origin of the debt.
For social security debts specifically, the KEAO (Social Insurance Oversight Body) clarifies that only primary contribution arrears over €150,000 — delayed for more than 12 months — are included. Since publication occurs on 30 June 2026, eligible debts cover periods up to April 2025.
Who Is Excluded?
Exceeding the €150,000 threshold does not automatically lead to publication. Certain debts are exempt, including those:
- Under an active, compliant payment plan;
- Subject to a temporary collection suspension — due to court order, judicial decision, administrative act, or law;
- Declared irrecoverable;
- Owed by deceased or underage individuals;
- Owed by public-sector legal entities (narrow or broad scope).