* This has been published previously, but is being done again as a reminder to everyone who is a salaried worker with upcoming deadlines. Everyone has been given an extra 10 days due to various strikes.

Tax deadlines in Greece are determined by the final digits of an individual’s AFM (tax) number and category of filing. If you are filing as a married couple on one form, the husband’s AFM is used to determine the deadline.

Forms are sent to the legal address indicated on last year’s form or can be picked up in person at any eforia (DOY). If you don’t know whether you need to file, you can consult “Who needs to file taxes in Greece” or ask direct by calling/visiting the eforia (DOY) nearest to your legal residence. Locations can be found here in English or any map book available at a periptero (kiosk).

Online filing in Greek only can be completed at taxisnet.gr with the recommendation of filing at least 5 days in advance of your deadline. Those filing past the deadline will incur a 1 percent penalty for each month on the amount due or a fine up to 1200 euros if exempt.

If you are a salaried worker, your employer should have provided you with the necessary taxis paper by the legal deadline of February 15.

Agricultural income - Farmers

AFM ending in	Last day to file
1	April 1, 2008
2	April 2, 2008
3	April 3, 2008
4	April 4, 2008
5	April 7, 2008
6	April 8, 2008
7	April 9, 2008
8	April 10, 2008
9	April 11, 2008
10, 20, 30, 40, 50	April 14, 2008
60, 70, 80, 90, 00	April 15, 2008

Independent business owners and freelance workers with Category ‘C’ receipt books that closed November or December 2007

AFM ending in	Last day to file
1	April 16, 2008
2	April 17, 2008
3	April 18, 2008
4	April 21, 2008
5	April 22, 2008
6	April 23, 2008
7	April 24, 2008
8	April 29, 2008
9	April 30, 2008
10, 20, 30, 40, 50	May 2, 2008
60, 70, 80, 90, 00	May 5, 2008

Income derived from participation in companies, with Category ‘A,’ ‘B’ and ‘C’ receipt books that closed in November or December 2007, in addition to representatives, agents and members who do not live in Greece but derived income from participation in companies and are obligated to submit a tax filing

AFM ending in	Last day to file
1	May 2, 2008
2	May 5, 2008
3	May 6, 2008
4	May 7, 2008
5	May 8, 2008
6	May 9, 2008
7	May 12, 2008
8	May 13, 2008
9	May 14, 2008
10, 20, 30, 40, 50	May 15, 2008
60, 70, 80, 90, 00	May 16, 2008

Salaried workers, pensioners, and foreigners/residents living abroad deriving an income in Greece

AFM ending in	Last day to file
1	May 5, 2008
2	May 7, 2008
3	May 9, 2008
4	May 13, 2008
5	May 15, 2008
6	May 19, 2008
7	May 21, 2008
8	May 23, 2008
9	May 27, 2008
10, 20, 30, 40, 50	May 29, 2008
60, 70, 80, 90, 00	June 2, 2008

Important note

Please note that I am not an employee of the Greek state and cannot give tax advice. I once completed my own forms by translating tax instructions, but for the past 5 years I have employed a competent accountant who files my forms for a small fee.

If you need to file a form in the USA, the deadline of April 15 has passed. However, filing is easily done online.

Source

- Dates and information were translated from Greek to English using the handbook accompanying tax forms

- Other information was gathered from 11 years of my experience with the eforia and completing my own tax forms

A new bill in Parliament will allow taxpayers in Greece to deduct 40 percent of the cost of services and purchases up to 8,000 euros if they keep the receipts and earn more than 12,000 annually. The measure is an attempt to crack down on entrepreneurs who don’t issue receipts and dodge taxes.

What are the requirements?

Receipts must have the name, address and AFM of the issuer.

The name of the consumer must be written clearly on the receipt (front or back).

Service receipts should be stamped by the issuer.

What should you keep?

Receipts from:

- Restaurants, tavernas, nightclubs, bars and cafes

- Real estate agents

- Private music, dance, language and martial arts lessons

- Gyms, private swimming pools

- Hair salons, nail salons, beauty salons and spas

- Massage therapists

- Dieticians, slimming centers

- Homeopathic doctors, speech therapists, physical therapists

- Plumbers, electricians, painters, air conditioner/heating technicians and other home contractors

- Expenses associated with weddings and baptisms (banquet halls, caterers, DJs, flower shops, etc.)

What NOT to keep

Receipts from:

- Fast food restaurants (McDonald’s, Goody’s, Pizza Hut, etc.)

- Restaurants inside hotels, ferry boats and cruiseships

- Clothing and shoe stores

- Supermarkets and convenience stores

- Automechanic or dealership service centers

- Electronic and appliance stores

- Home furnishing stores

Related posts

“List of DOY Eforia tax offices in Greece“
“How to get an AFM tax number“
“Who must file taxes in Greece?”

A list of DOY eforia tax offices is easily found in the map book available for purchase at any periptero (kiosk), with their locations marked on the appropriate page. If for some reason you do not own one or cannot read Greek, please find them below by municipality.

All business is done in person. There is no central eforia Web site in which to conduct business online or download forms, and each municipality is only responsible for providing an informational site at most. All transactions require an AFM — for those who don’t know, this is a tax ID number or the equivalent of a social security number (SSN) in the USA.

The only DOY eforia Internet presence — taxisnet.gr (new address) for filing annual taxes in Greek only — is provided by www.gsis.gr (The General Secretariat for Information Systems). There is still no English version, which has been “under development” for more than 5 years.

* Hat tip to Maria for always keeping me updated on the latest changes

Athens

Acharnai
Pouraimi 10
(210) 244-1629

Ag. Anargyron
Gramou 9
(210) 854-1950

Ag. Anargyron
Prin. Olgas & L. Dimokratias
(210) 264-8637

Ag. Dimitrios
Argostoliou 39
(210) 983-7543

Ag. Paraskevi
D. Gournari 38A
(210) 639-0705

Ag. Stefanos
Koim. Theotokou & Dekelias
(210) 814-1311

Aigaleo
Kifisou 44 & Alatsaton 93
(210) 561-6866

Ambelokipi
Larisis 33 & Iteas
(210) 691-9759

Ano Ilisia
Leof. Auxentiou Grig. 3 & Oulof Palme
(210) 748-5192

Ano Liosia
Acharnon 9-11
(210) 248-4911

Ano Patisia
Kourtidou 184
(210) 253-2990

Argyroupoli
Argyroupoleos 94-96 & Anexartisias
(210) 995-7748

Byrona
Adrianoupoleos 45
(210) 764-8263

Dafni
L. Vouliagmenis 206/Ellis 1
(210) 971-3252

Elefsina
Ethnikis Antistasis & Dimitros
(210) 556-0795

Exarchia
Koleti 14A
(210) 380-4985

Galatsi
Christianoupoleos 103
(210) 292-5844

Galatsi
Leof. Galatsiou & Palama K 2-4
(210) 211-1106

Glyfada
Gounari D. 227
(210) 963-4894

Haidari (as of March 14, 200
Leof. Athinon 394 & Voulgaroktonou
(210) 581-4545

Halandri
Ag. Paraskevi & Aischylou 27
(210) 684-9255

Holargos
Elef. Venizelou 100
(210) 656-1100

Ilion
Tsaldari 2
(210) 263-3219

Ilioupoli
Leof. Vouliagmenis 387
(210) 975-1095

Irakleio
Galinis 4
(210) 281-1028

Iliou/N. Liosia
Petroupoleos 20
(210) 261-3425

Kallithea
Delfon 2 & Thiseos 12
Harokopou
(210) 923-5265

Kallithea
Elef. Venizelou 191
(210) 952-1467

Kallithea
Elef. Venizelou 195-197
(210) 956-9655

Kallithea
Aristogeitonos 19
(210) 957-8710

Kefalari
Satobriandou 19
(210) 524-1253

Kefalari
Lykourgou 18
(210) 522-1773

Kifisia
Acharnon 43
(210) 801-3855

Koropi
Vas. Konstantinou 156
(210) 662-6952

Korydallos
Theopieon 62
(210) 497-2894

Kypseli
Kypselis 32
(210) 884-3660

Kypseli
Lefkadas 47A & Evelpidon
(210) 882-5976

Kypseli
Pipinou 27
(210) 882-3491

Marousi
Ag. Konstantinou & Plataion 57
(210) 612-2389

Metaxourgeio
Ag. Konstantinou 39
(210) 524-5366

Monastiraki
Ag. Eleousis 10
(210) 324-7205

Moschato
Kyprou 2-4
(210) 481-1065

N. Filadelfeia
Leof. Dekeleias 231
(210) 271-9802

N. Ionia
Venizelou El. 1
(210) 277-7589

N. Irakleio
Leof. Irakleiou 420
(210) 282-7303

N. Kosmos
Pitheou 70 & Neokleous
(210) 901-7922

N. Smyrni
Leof. Syngrou 251
(210) 940-9060

Nikaia
Kaisareias 32
(210) 491-2428

Omonia
Anaxagora 6-8
(210) 527-2775

Omonia
3rd Septembriou 33
(210) 522-8310

Omonia
Alkiviadou 1 & Sourmeli
(210) 883-3446

Omonia
Koumoundourou 27
(210) 523-9815

P. Faliro
Alkysnis 19
(210) 988-8837

Pallini
Ethnikis Antistaseos 43
(210) 666-6033
(210) 666-7555

Pangrati
Aidesiou 19-23
(210) 701-8544

Pangrati
Damareos 175
(210) 757-5504

Patisia
28th Oktobriou 125
(210) 881-5300

Patisia
Patision 125
(210) 821-0218

Peristeri
Tzon Kenenti (John Kennedy) & Aigaiou
(210) 571-1251

Peristeri
Christou Lada 48
(210) 576-6335

Petroupoli
Ploutarchou 38, Ilion (N. Liosia)
(210) 505-9052

Piraeus (AB)
2nd Merarchias 12
(210) 428-6172

Piraeus
Iroon Polytechneiou 82
(210) 452-1020

Piraeus (C)
Kolokotroni 140
(210) 452-4687
(210) 452-1008

Piraeus (D)
Mavromichali 3
(210) 411-2971

Piraeus (E)
25th Martiou 127
(210) 432-6676

Piraeus (F)
Thivon 60
Kokkinia
(210) 420-7722

Psychiko
Adrianeiou 9
(210) 671-3000

Psychiko
Kifisias 160
(210) 675-2259

Stathmos Larisis
Ipeirou 66
(210) 881-0333

Zografou
Leof. Str. Papagou 28 & Polyfimou 1
(210) 770-0275

Zografou
Gr. Auxentiou 30-32
(210) 770-2653

Greek citizens who reside abroad

Greeks who live abroad and need an AFM (tax number) must go to the expatriates’ tax office.*

Exarcheia
4 Metsovou Street
(210) 820-4626
(210) 820-4652

* Thank you to Ted Laskaris for providing clarification on its actual location. Please note, there is no office on Lykourgou as some sites report; the one on Metsouvou Street replaced it.

Thessaloniki

Thessaloniki (A)
Tantalou 30
2310- 530070

Thessaloniki (Β,C)
Str. Brantouna 3
2310- 547353
2310- 512283

Thessaloniki (D)
Vas. Irakleiou 38
2310- 262558

Thessaloniki (E)
K. Krystalli 4
2310- 547638

Thessaloniki (F)
Takantza 8-10
2310- 814777
2310- 820181

Thessaloniki (G)
P. Plastira 57
2310- 300160

Thessaloniki (H)
Vas. Olgas 188
2310- 425661
2310- 425067

Thessaloniki (I)
Valaoritou 18
2310- 533854

Thessaloniki (J)
Egnatias 45
2310- 533114

Thessaloniki (Ambelokipi)
Eirinis 17
2310- 510913

Thessaloniki (Ionias)
Vas. Georgiou 10
2310- 784402
2310- 784406

Thessaloniki (Neapoli)
Monastiriou 12
2310- 521.428

Thessaloniki (Toubas)
Epidavrou 35
2310- 939872

Elsewhere on the Mainland

Agias
24940- 23038

Ag. Athanasios
2310- 701097
2310-701098

Ag. Nikolaos
Epimenidou 20
28410- 90111
28410- 90146

Agrinio
Mandilara 5-7
26410- 45778

Aiginio
Averof 5
23530- 22221
23530- 22463

Aigio
Kanellopoulou 36
26910- 22297

Akrata
N. Solioti
26960- 22052

Alexandria
Vetsopoulou 91
23330- 23239
23330- 23200

Alexandroupoli
Ag. Dimitriou 2
25510- 89634
25510- 89639

Almyros
Iasonos 1
24220- 26132

Amaliada
Karakanda 3
26220- 27611

Amyntaio
Ι. Karaviti & Ε. Μerarchias 2
23860- 24151

Amfikleia
22340- 23.574
22340-23558

Amfiloxia
Havini 95
26420- 22495

Amfissa
Androutsou & Αth. Diakou
22650- 28413
22650- 23419

Andritsaina
26260- 22204
26260- 22260

Argostoli
Prefecture Office
26710- 28960

Argos
Gounari 172
27510- 67407
27510-24641

Argos Orestikos
Vitsiou 1
24670- 43938
24670- 42182

Areopoli
27330- 51210

Aridaia
Ag. Georgiou 4
23840- 25373

Arkaloxori
28910- 24176

Arnaia
23720- 22544

Arta
N. Skoufa 6
26810- 72845

Atalanti
Neofytou Metaxa 11
22330- 80661

Chrysoupoli
Mariou 2
25910- 22272
25910- 25472

Delvinaki
26570-22246

Derveni
27430- 31596

Deskati
24620- 32851

Dimitsana
27950- 31235

Didymoteixo
Vrana 2
25530- 26460

Domokos
22320- 22185

Drama
Dioikitirio
25210- 62289
25210- 62290

Edessa
Prefecture Office (18th Oktobriou)
23810- 28511
23810- 23251

Elassona
6th Oκtobriou 170
24930- 22370
24930- 29683

Eleftheroupoli
Fr. Papachristidi 166
25920- 21363
25920- 21361

Evia
22270- 32385

Farkadona
25th Μαrtiou 24
24330- 23465

Farsala
R. Feraiou 6
24910- 22474

Filiatra
Kolokotroni 4
27610- 34122

Filiates
26640- 23821
26640- 22.298

Filippiada
Tagm. Velissariou 26
26830- 24683
26830- 23355

Florina
Elef. Venizelou 4
23850- 46921

Gargalianoi
Nikolopoulou 28
27630- 23808

Gastouni
Ioan. Liakou 5
26230- 32600
26230- 33933

Giannitsa
D.K. Stamkou 20
23820- 22394
23820- 81840

Goumenissa
Meg. Alexandrou 26
23430- 41000

Grevena
K. Taliadouri 72
24620- 22271
24620- 85512

Gytheio
27330- 21609
27330- 25268

Halkida
D. Skoura - Duo Dendra
22210- 67598
22210- 67599

Ierapetra
Zourari & Papagou
28420- 22546

Igoumenitsa
Eleftherias 6
26650- 28031

Ioannina (A)
Dompoli 30
26510- 50326
26510- 50325

Ioannina (B)
Dompoli 30
26510- 50429
26510- 50431

Irakleia
23250- 24086

Istiaia
Central Square Istiaias- 8th Maiou
22260- 52738

Ithaki
26740- 32373

Kalamaria
Ethn. Antistasis 110
2310- 434517

Kalamata
Evangelistrias 2-4
27210- 63657
27210- 63649

Kalambaka
Dimoula 3
24320- 79076
24320- 79097

Kalavryta
Prefecture Office
26920- 24660

Karditsa
A. Papandreou 22
24410- 28219

Karpenisi
G. Kondyli & Αth. Kyriazi 14
22370- 22307

Kassandra
23740- 20036
23740- 20033

Kasteli Pediados
28910- 31275

Kastoria
Prefecture Office
24670- 87166

Katerini (A)
Thessalonikis 1
23510- 59112

Katerini (Β)
Thessalonikis 1
23510- 59168
23510- 59169

Kato Achaia
25th Mαrtiou 36 & Ach. Symbol.
26930- 25376

Kavala (A)
Prefecture Office
2510- 291396

Kavala (B)
Eth. Antistaseos 10
2510- 291590
2510- 291281

Kiato
Aristotelous 90
27420- 20722
27420- 20420

Kilki
21st Juniou 50
23410- 22432

Kissamos
Kissamo Castle
28220- 22029

Kleitoria
26920- 31.266

Komotini
Dimokratias 1
25310- 21611
25310- 22616

Konitsa
Central Square
26550- 23611

Korinthos
Patron 83
27410- 25530

Kozani (Neapoli)
Vas. Konstantinou 29
24680- 22295

Kozani
Kamvounion 16Α
24610- 50264
24610- 50263

Kranidi
27540- 22999
27540- 23355

Krestena
26250- 23777

Krokees
27350- 71371

Kymi
22220- 23740

Kyparissia
Elef. Venizelou 41
27610- 22390

Lagadas
Loutron 14 & Lagada 5
23940- 23640
23940- 26372

Lakonia
230 53 Neapoli
27340- 23910

Lamia
Kanari & Anthilis
22310- 32017
22310- 27809

Larisa (A)
Papanastasiou 52
2410- 534.836

Larisa (B)
Rousvelt (Roosevelt) & Patroklou
2410- 534687

Larisa (C)
P. Mela 4
2410- 536945

Lavrio
F. Negri 10
22920- 26020

Lexaina
Chr. Prantouna 18
26230- 24184

Leonidio
27570- 22245

Lidoriki
Lox. Gaspari
22660- 22141
22660- 22129

Limeno Hersoniso
Elef. Venizelou 240
28970- 22913
28970- 23862

Livadeia
Sofokleous 17
22610- 24542
22610- 22092

Magnisias (Nea Ionia)
Terma (End) of Ag. Nektariou
24210- 83802

Makrakomi
22360- 23777

Megalopoli
Arch. Theatrou 54
27910- 22930

Megara
Kolokotroni 5
22960- 22302

Meligala
Pl. Ag. Ioanni
27240- 22298

Mesologgi
Lake Mesologgi
26310- 55843
26310-55873

Messini
Stadiou 4
27220- 26467

Metsovo
26560- 41.077

Mithyma
22530- 72.001

Moires
28920- 23.280

Molaoi
27320- 22248
27320- 24174

Mouzaki
24450- 42470

Nafpaktos
Prefecture Office
26340- 27377

Nafplio
Irakleous 4
27520- 24670
27520- 21357

Naousa
Prefecture Office
23320- 22743
23320- 29975

Nea Moudania
Koutsantoni 12
23730- 22702

Nea Zixni
Prefecture Office
23240- 22226

Nemea
Efkleidou 4
27460- 24221
27460- 22261

Nestorio
24670- 31209

Nevrokopi
Prefecture Office
25230- 22259

Nigrita
Iroon 1
23220- 25500

Orestiada
Ippokratous 30
25520- 21217
25520- 21213

Palama
Gr. Lambraki 34
24440-29.122
24440-29.125

Paralio Astros
27550- 51477

Paramythia
Prefecture Office
26660- 23260

Parga
Nik. Skoufa 9
26840- 32444

Patra (Α)
Kanakari 84-86
2610- 224425
2610- 226289

Patra (B)
Ag. Andrea 93
2610- 223710

Patra (C)
Akti Dymaion 18
2610- 313226

Polygyros
631 00
23710- 22253

Preveza
Polytechniou 15
26820- 22301
26820- 22863

Ptolemaida
Filippou 4
24630- 27604
24630- 53055

Pyrgos
28th Oκτobriou & Μαgnisias
26210- 34639
26210- 23642

Sappes
Kerasountos & Eirinis 1
25320- 21045

Serres (A)
Merarchias 50
23210- 22482
23210- 53245

Serres (Β)
Patriarchou Grigoriou Z’ 33
23210- 46832

Servia
Pavlou Mela 1
24640- 22805
24640-22990

Siatista
Prefecture Office
24650- 21301

Sidirokastrou
Dimotiko Megaro
23230- 22277

Skala (Lakonia)
27350- 23.994

Sochos
23950- 22235
23950-22788

Sofades
Kieriou 105
24430- 24112
24430- 22270

Soufli
Vas. Georgiou 289
25540- 24129
25540- 22292

Sparti
Menelaou 74
27310- 29720

Stylida
Kyprou
22380- 22485
22380- 23364

Thermos
26440- 38182
26440- 38184

Thiva
Epameinonda 11
22620- 29311

Trikala
Kolokotroni & Ptolemaiou
24310- 47416
24310- 47418

Tripoli
Lagopati 8
2710- 243018

Tropaia
27970- 22276

Tymbaki
28920- 53251
28920- 53170

Tyrnavos
Kar. Dimitriou & Evripidou
24920- 22271

Varda
Kolokotroni & Kyprou
26230- 72122
26230- 72203

Veria
Thessalonikis 131
23310- 28071

Volos (A)
G. Xenofontos 1
24210- 32139
24210- 39209

Volos (B)
Xenofontos 1
24210- 39242

Vonitsa
26430- 23463

Xanthi (Α)
Prefecture Office
25410- 63040
25410- 65406

Xanthi (B)
Vas. Konstantinou 1
25410- 20604
25410- 28252

Xylokastro
Stamatouli 3
27430- 27101

Zagliveri
Meg. Alexandrou 5
23930-31221

Zacharo
26250- 31334

On the Islands

Aegina
Oinonis 2
22970- 27.774

Andros
22820- 22.349

Astakos
26460- 42.546

Chios
M. Livanou 66
22710- 23.289

Crete (Hania)
Tzanakaki 3
28210- 41.755
28210-56.227

Crete
Irakleio (A)
Koronaiou-Theotokopoulou 1
2810- 309.168
2810- 309.158

Crete
Irakleio (Β)
Leof. Knossou 255
2810- 378.267
2810- 378.265

Crete (Neapoli)
Pl. Courthouse
28410- 33.956
28410- 33.639

Crete (Rethymno)
Stamathioudaki 8
28310- 52.436
28310- 54.859

Crete (Sitia)
Pl. Iroon Polytechniou
28430- 25.303

Hydra
22980- 52.354

Ikaria
Ag. Kirykos
22750- 22.661

Kalymnos
22430- 29.430

Karpathos
Prefecture Office
22450- 22.217

Karystos
Favierou
22240- 23.143

Kea
22880- 22.220

Kefallonia
Lixouri
26710- 91.600

Kerkyra (A)
Samara 13
26610- 30.195

Kerkyra (Β)
Alykes River of Kerkyra
26610- 49.427

Kos
Al. Diakou 11
22420- 47388

Kythira
27360- 31.295

Lefkada
Agg. Sikelianou 1
26450- 22.383

Leros
22470- 22.011

Limnos
Myrina
22540- 25.290

Milos
22870- 21.232

Mykonos
Drafaki
22890- 27.500
22890- 28.544

Mytilini (Lesvos)
Kalloni
22530- 22.246

Mytilini (Lesvos)
Kountouriotou 87, Prokymaia
22510- 22.007
22510- 40.430

Naxos
Α. Papadreou
22850- 22.359

Paros
Paroikia
22840- 21.238

Paxoi
26620- 32.000

Plomari
22520- 33.336

Poros
22980- 26.075

Pylos
Gr. Ep. Methonis 14
27230- 23.622

Rodos
Klavdiou Peper. 57- Zefyros
22410- 22.231

Salamina
Ag. Μina 3
210- 46.56.099

Samos
22730- 27.431

Samos
Karlovasi
22730- 32.517

Skiathos
24270- 21.812
24270- 29.008

Skopelos
24240- 22.265

Skydra
1st km. Skydras-Edessas
23810- 82.664

Spetses
22980- 72.266
22980- 73.550

Syros (Ermoupoli)
N. Mandilara 31
22810- 79.704
22810- 79.720

Thasos
25930- 22.394

Thira (Santorini)
22860- 23.003

Tinos
22830- 25.896

Zakynthos
K. Lomvardou 18
26950- 22.350

*Hat tip to Maria for providing a useful link that allowed me to expand this list to the whole of Greece and always keeps me updated on the latest changes. Click the previous link to see the original list in Greek.

Article updated April 30, 2008

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.

* 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“

This post is password protected. To view it please enter your password below:

Password: