Time limit until 31 December 2026 have specific categories taxable persons to make declarations or amendments to ADE, to avoid additional charges and fines.
They will submit statements to the AACC. persons who have received retroactively within 2025, persons in need of parental benefits to cover evidence, taxpayers' heirs who died in 2025, but also persons carrying their tax residence abroad.
Employees, pensioners, doctors of the NSA In the case of the United Kingdom, it is not possible to apply the principle of equal treatment. received retroactive amounts within 2025 must submit amending declarations by the end of 2026, irrespective of the tax year in which the amounts are concerned.
From the fiscal year 2015 onwards, the process is carried out electronically. The amending declaration shall be submitted separately for each year to which the retrospectives relate.
The taxpayer is connected to his digital portal account myADE and selects the tax year relating to retrospectives.
For example, if the retrospectives received in 2025 relate to the tax year 2023, the reporting year 2024 should be selected. Then select the «Amendment and Retrospective Declaration E1».
The relevant amounts are shown in the declaration codes and, after the necessary checks have been made, the declaration shall be definitively submitted by 31 December 2026.
New clearing and tax payment
A new clearing note shall be issued after the submission of the amending declaration with the resulting additional tax.
The tax can be paid single to end January 2027 or join the fixed arrangement, which provides for up to 24 monthly instalments.
For pensioners there is an additional possibility to repay the tax in up to 48 monthly instalments, through an application to the competent tax office.
It is important that no fines are imposed on amendments relating to retrospectively submitted in time until the end of 2026.
Coverage of evidence with parental benefits
Taxable persons who need to cover evidence of living or acquiring assets may claim financial parental benefits.
In order to recognise these amounts taxly, the declaration must be submitted to the ADE by 31 December 2026.
The financial benefits of the parent are declared electronically via the platform myPROPERTY.
If there is no notarial document, the statement may be submitted by the parent as a donor or child as a donor. After submission by one Contracting Party, the latter must connect to the platform and accept the declaration definitively.
What applies to deceased taxpayers
The legal heirs of taxpayers who died in 2025 must submit the tax return on income acquired by the date of death.
The statement for the tax year 2025 shall be submitted electronically by the legal heirs, whether indisposed or willful heirs.
The process is carried out through the myAADE digital portal, on the route:
Applications → Popular Applications → FEP Statement (E1-E2-E3).
It is a condition for electronic submission that the tax register has been previously updated with the date of death and the details of legal heirs.
Information on the register requires the presentation of the necessary supporting documents to the competent department of the AADE.
The deadline for foreign residents
The obligation to submit a declaration by 31 December 2026 also applies to persons who moved their tax residence outside Greece during the previous year.
This category of taxpayers should ensure that the procedure is completed in time for their tax data to be updated and that no outstanding issues arise.
