The relevant updates have been incorporated pursuant to decisions issued by the Governor of the Independent Authority for Public Revenue (AADE), Mr. Georgios Pitsilis (Decisions A.1038/2026, A.1039/2026, and A.1040/2026), which adapted the “Second-Category Ship Tax Declarations (Law 27/1975)” digital application to the new legislative framework.
Special Deadlines for the 2024 Tax Year
Specific provisions apply to the 2024 tax year:
- Ship tax declarations for 2024 will be considered timely if submitted by 25 February 2026.
- Payment of the first and second installments of the tax will be deemed timely if made by 27 February 2026.
This arrangement provides additional adjustment time for shipping companies and shipowners in light of the implementation of the revised tax rates.
Submission Procedure
Declarations must be submitted exclusively via the myAADE digital portal (myaade.gov.gr) through the following path:
Applications → Tax Services → Ships / Shipping Companies → Second-Category Ship Tax Declarations (Law 27/1975).
AADE emphasizes that the application incorporates all recent legislative changes, ensuring accurate reporting of tax obligations under the current legal framework.
Taxpayer Support
For information and clarifications, taxpayers may contact the my1521 service:
- By phone: 1521 (toll-free), on business days from 07:00 to 20:00.
- Digitally: via the my1521 platform (24/7), selecting the section on ship income taxation and second-category declarations.
The launch of the upgraded application forms part of AADE’s broader digitalization initiative and the adaptation of the maritime tax framework to recent legislative developments.