Year-End Tax Deadlines for Greek Taxpayers

Taxpayers in Greece must fulfil a series of obligations to the tax authorities, as the end of the year approaches. These responsibilities need to be settled promptly to avoid the risk of incurring fines or penalties.

Retroactive Payments
Pensioners and private sector employees who received retroactive payments for income earned in 2023 or earlier must submit an amended tax declaration by the end of this Dec. This ensures the issuance of a revised tax statement, with any outstanding taxes to be paid in a lump sum starting the coming Jan. of 2025.

MyProperty Platform
Taxpayers with assets or undeclared income that may not align with their actual earnings have until the end of the year to declare any monetary gifts or donations. This step helps prevent discrepancies with the tax authorities.

Heirs Tax Obligations
Heirs of individuals who passed away in 2023 must file the deceased’s tax declaration to determine any additional taxes owed by the beneficiaries.

Tax Residency Updates
Individuals who have relocated their permanent residence abroad must update their tax residency status by informing the Greek tax authorities by the end of the year.

Vehicle Immobilization
Owners of immobilized vehicles must digitally submit their license plates information via the MyCar platform by the end of the month.

Road Taxes
Road tax payments are due by Dec. 31, 2024. No extensions will be granted, and the penalties for late payment are particularly high.

ENFIA Property Tax
Taxpayers are obliged to pay the 9th installment of the ENFIA property tax, by the end of the year, in order to avoid penalties.

Income Tax
The 6th installment of income tax is also due by the end of Dec., with any overdue payments subject to fines and interest.

Electronic Purchases
In an effort to promote cashless transactions, taxpayers are required to ensure that at least 30% of their annual income is spent through electronic transactions by the end of the month. Failure to meet this requirement will result in a 22% penalty on the difference between the target and the total amount spent.