The income tax returns platform is now open for submissions

The decision A. 1032/2025 by the Administrator of AADE, Giorgos Pitsilis, outlines all necessary details for the smooth completion of the tax declaration submission process.

The digital application "Income Tax Declaration FP E1 - E2 - E3" now incorporates all legislative regulations and includes new functionalities aimed at improving the submission process and better serving taxpayers.

Specifically, the following provisions are outlined for this year's submissions:

1. Automatic Submission for 1.5 Million Taxpayers For the second consecutive year, income tax returns for the 2024 tax year for individuals, primarily employees and pensioners, are pre-filled and pre-processed by AADE. Over 1.3 million returns, covering more than 1.5 million taxpayers, are available through the myAADE digital portal and the myAADEapp. Taxpayers can check their details and, if correct, their return will be automatically finalized by 25/4/2025. If corrections are needed, they can submit an initial return by 24/4/2025 or an amended return without penalties from 25/4 to 15/7/2025.

2. Fixed Start and End Dates for Submission Income tax returns for the 2024 tax year must be submitted between 17/3/2025 and 15/7/2025. An exception applies to individuals participating in legal entities or legal entities that maintain single-entry books, who can submit their tax returns until 31/7/2025.

3. Tax Payment in 8 Installments or Lump Sum with Scaling Discounts The tax can be paid in 8 equal monthly installments, the first of which is due by 31/7/2025, and the remaining 7 installments must be paid by the last working day of each following month. If the tax is paid in full by 31/7/2025, a discount is granted on the total tax amount:

   • 4% if the return is submitted by 30/4,
   • 3% if the return is submitted by 15/6,
   • 2% if the return is submitted by 15/7. Similarly, taxpayers participating in legal entities or legal entities with single-entry books receive the same discounts depending on when the return is submitted.

4. No Business Tax for Individuals Starting from the 2024 tax year, the business tax for all individuals engaged in entrepreneurial activities is abolished.

5. Exemptions for Vacant or Short-Term Lease Properties Property owners are exempt from tax on rents received in 2024 for contracts of at least three years, signed between 8/9/2024 and 31/12/2024, for properties up to 120 m² that:

   • Were declared as vacant in 2022 and 2023 and were not rented out, self-used, or provided for free, or
   • Were exclusively used for short-term rentals in 2023. To qualify for the exemption, the landlord must not have filed a rental information declaration for the property or must have filed a short-term rental declaration by 1/1/2024 and before the lease starts.

6. Joint Tax Return for Spouses Starting with the 2024 tax year, spouses will file joint returns from the year of their marriage and for the income of that year. Therefore, taxpayers who married in 2024 will file a joint return, while those who married in 2025 will file separate returns for 2024.

7. Deceased Taxpayer Returns The returns for deceased individuals, covering income earned in 2024 until the date of death, must be submitted digitally by their legal heirs for the first time this year. These returns must be filed by 31/12/2025, and the specific functionality for submitting these returns will be made available in a future press release.

8. Taxpayer Notifications Taxpayers who:

   • Have been selected for automatic submission by AADE, and
   • Have submitted their returns before the deadline, will be notified every fifteen days via email and in their myAADE inbox regarding any changes in the data received from third parties, allowing them to verify whether their tax obligations have changed and to take necessary actions.

9. Acceleration of Tax Refunds and Offsets Tax refunds and offsets will be processed more quickly:

   • Income tax refunds for taxpayers with no tax or social security debts or with no payment freeze will be sent to the Bank of Greece for immediate refund on a weekly basis.
   • Refunds for taxpayers with tax or social security debts will be offset centrally on a weekly basis starting from 5-6 April. Any refunds not processed centrally will be handled promptly by the relevant tax offices without requiring a refund request from the taxpayer.
   • Income tax liabilities will be offset preferentially against any potential tax refunds due by 31/7/2025, with the discount applicable to the time of submission of the initial return.

It is important to note that taxpayers must provide the correct IBAN in the myAADE portal to ensure refunds are processed smoothly.