Fines for late declarations will become automatic in Greece

IN Greece penalties for late tax returns will be assessed automatically through TAXIS and head to myAADE.

IN Greece The procedure for calculating fines for overdue tax returns is changing: now they will be issued automatically through the information system TAXIS and sent to taxpayers in their personal account myAADE.

The new mechanism is provided for in the operational plan Independent State Revenue Administration (ΑΑΔΕ) on 2026. If a taxpayer submits a return late and the law provides for a fine for this, the system will accrue it immediately after the electronic filing of the document.

In other words, you will no longer have to wait for months until the tax service manually detects a violation and issues a fine. For citizens and businesses, this, of course, sounds like “modernization.” For the state, it’s like a dream: the fine was born on its own, took shape on its own, came to your personal account on its own. Almost digital poetry, only with payment.

How will fines be received?

According to the new procedure, fines will be automatically recorded in the system TAXIS and electronically sent to the taxpayer through the portal myAADE. This will occur from the time the late return is completed.

If an individual or legal entity fails to file a mandatory income tax return at all – e.g. Ε1 for individuals or Ν for legal entities, – ΑΑΔΕ will be able to send settlement documents to the taxpayer’s personal account on the portal myAADE.

In such cases, taxable income will be determined on the basis of data already available to ΑΑΔΕ: previous declarations, data on VATinformation from the platform myDataas well as information from third parties – employers, banks, utility companies and other organizations.

If the tax is calculated this way, penalties for failure to file a return may be added. Their size can range from 10% to 50% from the amount of tax to be paid.

What are the penalties?

According to the new provisions, fines for overdue declarations start from 100 euros and reach 500 euros. The amount depends on the type of declaration, the accounting category and whether tax is payable on the overdue declaration.

• Overdue VAT returncredit or zero: fine 100 eurosregardless of the category of ledgers – simple or double.
• Overdue corrective VAT return or withholding tax if the original return was filed on time: penalty not credited.
• Overdue initial or corrective income tax return individual, legal entity or legal entity, if the tax amount does not exceed 100 euros: fine not credited.
• Late initial or corrective withholding tax returnincluding taxes on wages, business activities, dividends, contractors and other categories, except gambling, if the amount does not exceed 100 euros: fine not credited.
• Late initial or corrective indirect tax returnsuch as a digital transaction fee or a climate crisis resilience fee, except for VAT returns, real estate transfer tax, fees, contributions and special taxes, if the tax amount does not exceed 100 euros: fine not credited.
• Overdue declaration on behalf of a minor or parent’s income statement for minor children: fine not credited.
• Failure or late filing of tax returns and information returnsfor which there is no obligation to pay tax and which are not related to the tax administration’s request for information: fine 100 euros for every violation.
• Failure to file or late filing of the Ε9 declaration according to real estate: fine 100 euros. If E9 returns are filed for several years at once and the same changes are repeated, only one penalty will be assessed.
• Failure to file or late filing a tax return or withholding tax return from which the amount of tax payable arises: penalty 250 euros for violation for those who maintain simple accounting, and 500 euros for those who conduct double-entry bookkeeping.
• Failure to file or late filing of a tax or VAT returnif there is a tax amount payable: penalty 250 euros for violation for simple accounting and 500 euros for double entry bookkeeping.

What is changing in practice

Until now, when filing late income tax returns, withholding taxes or VAT the taxpayer could often spend months, and sometimes even 1–2 yearswait until the tax authorities, control centers or ΔΟΥ They will identify a violation and issue a fine.

Now this stage is actually transferred to automatic mode. The system will see the delay, determine the presence of a fine and immediately send a notification via myAADE. For the taxpayer, this means less uncertainty, but also much less time for the illusion that the violation will be “lost” in the bureaucratic depths.

Entrepreneurs, companies and everyone who is required to file tax returns will have to pay special attention to the new rules. VATwithholding taxes and real estate data. An error or delay will no longer be just a nuisance, but an almost instant electronic invoice.

Source: SKAI, Reader, ΑΑΔΕ

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