Procedures and Receipt Declaration

Find out when income tax declarations need to be made in Greece, how to make them, who needs to declare their income, and what receipts have to be submitted...

All taxpayers over the age of 18 are required to submit a tax declaration as of 2013, irrespective of whether income was earned or tax is owed by the declaring taxpayer. This requirement applies to non-residents of Greece as well.

Tax declarations submitted in 2013 shall include all income earned, irrespective of whether the income is subject to tax or constitutes deductible income.

Taxpayers are required to submit payment receipts for a value equivalent to 25 percent of their income, up to the amount of 10,500 euros. The receipts must have been issued in Greece or a country of the European Union for goods or services purchased by the taxpayer or their spouse or dependants and include the following:

  • Food and beverages
  • Alcoholic beverages and tobacco products
  • Clothes and shoes
  • Home-related expenses
  • Transportation expenses
  • Entertainment and cultural activities
  • Tuition for specific subject and foreign language classes
  • Hotels, cafes, restaurants and other such venues

Receipts for tuition paid for private schooling cannot be submitted. In the event that a taxpayer does not submit the requisite receipts, they will pay an additional tax of 22 percent upon the difference between the amount covered by any submitted receipts and the amount of income for which mandatory receipts were not submitted, up to a maximum amount of 10,500 euros.

The deadline for submitting tax declarations with respect to income earned in 2012 is June 30, 2013.

In 2012, taxpayers with income over 12,000 euros in income were required to file their tax declarations electronically, with the exception of pensioners. As of March 15, 2013, it is not clear which taxpayers will be required to submit tax declarations, or even whether all taxpayers will be required to do so.

Access to Relevant Forms

According to measures implemented in early 2013, tax declarations shall be submitted from February 1, 2013 to June 30, 2013. However, as of March 15, 2013, tax forms are not yet available and it is not possible to submit tax declarations electronically. It is not clear when it will be possible for taxpayers to obtain tax forms or submit tax declarations electronically. Taxpayers should monitor the Ministry of Finance website (in Greek) for more information.

Information provided by Arsinoi Lainioti of Law Offices of Arsinoi Lainioti Athens, Greece Office Website ¦ Boston, Massachusetts Office Website & Blog Contact Information: Telephone: +30 693 702 8630 Fax: +30 211 403 3101 Copyright © 2013 LAW OFFICES OF ARSINOI LAINIOTI. All rights reserved.