M.I.D.A. reform allows E9 adjustments without fines or retroactive ENFIA charges

According to a statement by the Panhellenic Property Owners Association (POMIDA), Article 128 of the law substantially improves the institutional framework of the forthcoming Property Ownership and Management Register (M.I.D.A.), giving property owners the ability to correct the data of their real estate without the fear of fines or retroactive tax charges. The provision is considered crucial for the success of the new digital registry, as it removes one of the main disincentives for taxpayer participation: the risk of retroactive ENFIA property tax assessments due to discrepancies in property surface areas.

The Two Basic Rules

The new law distinguishes between two different cases.

If the actual surface area of a property is larger than that recorded in the Cadastre, the deed of ownership, or the building permit, or if the use of the property has changed, the owner is required to declare the actual data in the M.I.D.A. register.

The most significant change is that such upward corrections can be made without requiring an Electronic Building Identity or any additional procedure. A simple declaration of the actual area is sufficient, which serves as a legally binding declaration.

At the same time, the law explicitly provides that the additional surface areas will not result in retroactive ENFIA charges or penalties for previous years. The tax arising from the difference will only be calculated from the 2027 tax year onwards.

This provision is expected to encourage hundreds of thousands of property owners to declare the true characteristics of their properties, while also improving the tax base in the years ahead.

When the Actual Area Is Smaller

Conversely, when the actual surface area is smaller than that recorded in official documents, the owner may also request a correction.

In this case, however, an Electronic Building Identity is mandatory, in order to formally verify the reduced area and substantiate the corresponding reduction in ENFIA.

Here too, the change will apply only from 2027 onwards, without retroactive tax adjustments or penalties for previous years.

The law also stipulates that E9 declarations and ENFIA assessment acts issued prior to the entry into force of the new provision shall not be considered inaccurate, provided that the smaller actual area is verified through the Electronic Building Identity.

Benefits for Owners and the State

According to POMIDA’s assessment, the new regulation creates conditions for mutual benefit.

On the one hand, property owners can proceed with the accurate registration of their assets without the fear of retroactive charges. On the other hand, the State is expected to obtain a more accurate picture of the country’s real estate stock and strengthen its tax revenues from 2027 onwards, as more properties will be declared with their actual characteristics.

€500 Fine Sparks Reactions

The same legislation also introduces a new obligation to notify the M.I.D.A. register of every new lease or free-of-charge property concession.

The relevant declaration must be submitted by the end of the third month following the start of the lease or concession.

In the event of non-compliance, an administrative fine of €500 is предусмотр, to be applied from 1 November 2026, unless the implementation date is postponed by decision of the Governor of the Independent Authority for Public Revenue (AADE).

POMIDA describes the fine as excessive and disproportionate, noting that it is five times higher than the current €100 penalty, and calls for its reconsideration.

Request for Adequate Deadlines

The association also notes that the M.I.D.A. system is expected to become operational during the summer period, which may complicate preparation for property owners and accountants.

For this reason, it requests that the Ministry of Finance and AADE provide sufficient deadlines for the submission of declarations. It has also announced an informational seminar for its members with the participation of AADE officials.

The Precedent of Undeclared Square Metres

POMIDA’s proposal is based on the experience of the regulation concerning undeclared building areas in municipalities, implemented between 2020 and 2022.

During that period, more than 2.6 million property owners declared approximately 60 million square metres of previously undeclared buildings and land, without retroactive charges for municipal fees or property taxes.

The success of that initiative is considered a model for the new philosophy of M.I.D.A.: providing incentives for taxpayers to voluntarily declare the true characteristics of their property, rather than discouraging them through fear of retroactive penalties.

With this new legislative intervention, the Ministry of Finance aims to create the conditions for the successful operation of M.I.D.A., which aspires to become the first comprehensive digital database of all privately owned real estate in the country.