Taxpayers in Greece will encounter changes in the process of filing their tax returns in 2025. These new regulations include revised timeframes for submissions, adjustments to eligible tax deductions and updates to spouse declarations.
The timeline for over 6.6 million taxpayers submitting tax declarations for 2025, will open on March 15 and close on July 15. If the start date falls on a public holiday, or weekend, submissions will commence on the next working day.
There will be special provisions for taxpayer who pass away or relocate abroad. Their responsible parties must submit declarations throughout the fiscal year, accompanied by documentation as defined by the Ministry of Economy and Finance. Individuals participating in legal entities with simplified accounting records may submit their income tax declarations by the last working day of July.
Changes are also planned for spouses. Married taxpayers will file a joint declaration starting from the fiscal year in which the marriage was registered, covering the income for that year. One spouse will be designated as responsible for submitting the joint declaration, although practically, either spouse may handle the submission.
Taxpayers who opted for separate declarations this year must log into the AADE platform by Feb. 28, 2025, if they wish to revoke that choice.
Taxes will be payable in eight equal monthly installments, with the first due by the last working day of July and the subsequent seven by the last working day of the following months. There will be discounts on taxes, ranging from 2% to 4%, for taxpayers who opt to pay their total tax liability by the deadline for the first installment.
If a taxpayer fails to submit a declaration on time, the tax may be assessed based on an estimated calculation by the Tax Administration, using any available information such as the taxpayer’s lifestyle or professional and business activities.
For self-employed individuals, income and expense fields in Form E3 will be pre-filled and locked, using data uploaded to the myData platform.
