Who must file taxes in Greece?

March 21, 2007 at 5:26 pm · Filed under DOY (Eforia) - Taxes, Taxes

Salaried workers with an income less than 12,000 euros annually do not incur a tax burden, but are still required to file or will incur a penalty. The system does not work like other countries to reduce paperwork and bureaucracy, i.e. the USA.

The online tax filing system is a recent innovation and only offered in Greek after promises of an English, French and other languages have gone unfulfilled for several years.

People who must file a tax return in Greece are:

* Those whose earned income in 2007 was more than 3,000 euros, including unemployment income from OAED (6,000 euros for salaried employees if their salary is their sole source of income).

* Those, aside from income, who acquired property by selling another, securing a loan or inheriting it.

* Owners of any car purchased after January 1, 1993 with a depreciated worth equal to or exceeding 50,000 euros.

* Owners of any kind of boat over 10 m long (or smaller if you employed a crew), or aircraft, or truck (including Jeeps). Excludes farmers’ trucks.

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* All self-employed professionals or company owners.

* Anyone with an income from rent exceeding 600 euros.

* Anyone who began building a house in the last year or bought property, cars, leisure boats or aircraft.

* Any homeowner (not a renter) living in a house totaling more than 200 square meters.

* Anyone owning a secondary residence (or several), with a total area exceeding 150 sq meters.

* Farmers with an income lower than 3,000 euros but received subsidies in excess of 1,500 euros for plant products or 2,250 euros for animal products.

* Farmers who took loans for professional purposes with an outstanding amount of more than 5,900 euros as of December 31, 2006.

* Farmers cultivating products in greenhouses exceeding 2,000 sq meters (2 stremmas or half an acre).

* Those who sell farm or other products at flea markets or as itinerant sellers.

* Finally, anyone notified by the head of the local tax office in writing to file, aka those suspected of cheating.

Additional notes for dual citizens, couples

EU, non-EU and Greek citizens who are married in any combination file a joint return, with the wife listed as secondary on her husband’s form.

If you are a foreign national living and/or earning income in Greece, you must still file a tax statement back in your home country. And if you are a Greek citizen living abroad earning income in America or Greece, you must still report it also to both countries.

Nearly all countries have signed agreements to prevent double taxation — meaning if you file and pay in one country, you simply report that to the other country on a designated form and are considered to have fulfilled your legal obligations. Australia and Canada have NOT such signed agreements with Greece, thus you will need to investigate what is required in your respective country if from one of these.

Questions and concerns about taxes

Please note that I am not an employee of the Greek state and cannot give tax advice. For many years, I completed my own forms by translating the forms and tax instructions, but for the past 5 years I have employed a competent accountant who files my forms for a fee. Any questions or concerns should be directed at the eforia (DOY tax office) nearest to your local residence (or expatriates office if you are a Greek citizen abroad) or a competent accountant versed in current laws.

If you need to file a form in the USA, filing is easily done online, and the American Embassy usually announces the availability of a consultant who can assist citizens from March 15 to the deadline of every year.

Related posts

“How to get an AFM tax number in Greece“
“DOY eforia tax offices in Greece“
“Save your receipts for tax purposes“

3 Comments »

  Demetra wrote @ March 24, 2008 at 9:06 am

I have been told that as a Greek citizen to obtain official residency for tax purposes that one must register, in person at a tax office and in the year BEFORE tax is due, i.e. for 2007 tax then registration from non-resident Greek to resident must be made.

This is a challnge for me as I bought an apt. but rent it and cannot possibly afford to pay income tax on the rental as that pays the mortgage. Any comments, ideas? Throw myself on the mercy of the tax office staff? The bookkeeper forgot to tell me, she says now!!!!

Thanks !

  Kat wrote @ March 24, 2008 at 10:27 am

Actually, it has nothing to do with official residency since you automatically have the right to reside in Greece and the entire EU as a Greek citizen, nor anything to do with resident/non-resident at this point since you’re a Greek abroad and therefore still non-resident.

An AFM or tax number is required by anyone intending to live or work in Greece for an extended period, as well as anyone deriving an income from any source in Greece. The latter refers to you.

An AFM or tax number is also required by anyone who purchases property and legally rents it out since both the landlord and renter must sign a contract with this information, then file and have it stamped at the eforia. Both parties are also supposed to denote what rent was received (landlord) and paid (renter) on the annual tax filing. All of this applies to you also.

This is common knowledge and should have been disclosed easily by any accountant. If you’re doing something under the table, well that’s another story.

Bottom line is your AFM should have been obtained before purchasing property at the expatriates office on Metsouvou Street in Exarcheia (since you’re a Greek abroad). Address and phone number are provided on the “List of Eforia DOY locations,” also on this site. When/if you move to GR full-time and are technically a ‘resident,’ you would then take your non-resident AFM from the expatriates office and go to a regular eforia office nearest to your legal residence and make the conversion.

As I am not a representative of the Greek state, an accountant or even a Greek citizen, I recommend consulting directly with the Greek Consulate for advice, a competent Greek accountant or with the expatriates office here in GR. It does not sound like your current bookkeeper is reliable or informed.

  fadi wrote @ April 29, 2008 at 2:55 pm

Hi and sorry to bother you again whit my questions
I received an income this year (1400 Euro) after tax and I have a tax number and I want to declare my income so I can get the taxes I paid (around 400 Euro) back, I will be leaving back to my country after 2 weeks and I understand that I have the right to take back the taxes I paid from that amount (20%). But since I am leaving can I let anyone do that for me after this year end or can I do it from now.
You said that there are some people who can do that for a fee can you share with us how can we contact them.

Thank you
Fadi

Note from Kat: The answers are in the last section of this article: 1) those people are called accountants — you find one that suits you, you give them your papers, pay them a fee and they file your taxes; and 2) I do not make recommendations or dispense tax advice. All the best.

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