Every year (E1) for the income of the previous year. The tax is usually paid in up to 8 monthly installments; the exact number and deadlines are determined each year by AADE (the Independent Authority for Public Revenue).

Any individual aged 18 and over with income is required to file a tax return; special rules apply to minors depending on the type of income.

An adult student with income must file an E1 tax return. A minor with salaried employment files a tax return under the minor’s Tax Identification Number , submitted by the parent.

An unmarried child is considered a dependent up to the age of 18, or up to the age of 24 if a student, provided that their annual actual income does not exceed €3,000 (general rule).

• A21: annual application based on the most recently finalized E1 tax return.
• Heating Allowance: application platform opens every autumn.
• KOT (Social Residential Tariff): application submitted after the completion of tax return filings.
If the E1 tax return has not been filed, the application is usually not approved.

The OPEKA housing allowance usually does not apply to dependent students. They are instead eligible for the Student Housing Allowance provided by the Ministry of Education (approximately €1,500–2,000 per academic year), subject to specific eligibility criteria.

In myAADE → E9/ENFIA (Property Registry) and in the Hellenic Cadastre.

To qualify for the tax-free threshold, expenses made using electronic means of payment must be equal to or exceed 30% of actual income (up to a maximum of €20,000 in expenses). Any shortfall is subject to a 22% charge on the difference. Monitoring can be done through e-banking.

• Employees: at least 50 days of insurance in the previous year or within the last 12 months.
• Self-employed: settled contributions or an active installment arrangement with current payments up to date.
• Unemployed: eligible under specific conditions.

On the myERGANI platform, by logging in with your credentials as an employee.

Choose the appropriate legal form based on your needs, register the business with the tax authority, open a business bank account, and select your invoicing method / ERP system.

By the 15th of the month following the delivery of the goods or the completion of the service (or as specified in the contract).

Income tax is calculated on profit (revenue − expenses) based on the applicable tax rate. VAT does not affect income tax.

You charge VAT on sales, offset it against input VAT on expenses (excluding rent, EFKA contributions, and payroll), and remit the difference through periodic VAT returns.

Expenses that are related to the business activity, are supported by valid documentation, and have an acceptable method of payment are deductible. Personal expenses or expenses that are explicitly excluded are not deductible.

When it is owned or leased by the business and used for professional purposes. Passenger cars are subject to restrictions on the deductibility of expenses and VAT.

myDATA is the electronic transmission of invoices and accounting documents to the AADE platform.

Fixed assets are the business’s assets that are not intended for resale and are deducted gradually through depreciation.

Single-entry bookkeeping offers simplicity (income–expenses), while double-entry bookkeeping provides a complete financial picture (balance sheet). The choice depends on the legal form, turnover, and reporting needs.

The employment contract and working schedule must be defined, and the hiring declaration must be submitted before the employee starts work on the ERGANI platform.

The employer must procure a working-time recording application installed on a terminal (tablet/smartphone) where the cards are scanned.
Accordingly, the employee’s card must be time-stamped* upon entry to and exit from the workplace.

The company’s payroll officer must be immediately informed so that a solution for the time stamping can be provided.

The time stamping must be repeated using the correct option.

The card is time-stamped as soon as this is noticed, regardless of any delay.

The time stamp is performed only if the employee is still on the premises. If the departure has already been completed, no further action is required.

The card is time-stamped at the actual time of entry or exit, regardless of the scheduled working hours.

No time stamping is performed. Only notification of the responsible person is required for the absence to be recorded.

Late submission of time stamps is permitted, provided that the employer immediately informs the competent Labour Inspectorate by any appropriate means, re-informs it once the issue is resolved, and submits the data to the ERGANI II Information System on a late basis, where possible.

The ERGANI II Information System is informed by the payroll department of the issue until it is restored. A 15-minute grace period is provided for the transmission of time stamps. Late submission does not constitute a violation, provided that it is adequately documented.

Responsibility for documentation lies with the company. The employer is responsible for the proper operation of the time-recording system and, in cases of objective difficulty or force majeure (e.g. power or telecommunications failure, issues with the employer’s systems, or connectivity problems with the ERGANI Information System), must inform the competent Labour Inspectorate. At the same time, the reason for the late submission is declared and the relevant records are submitted.