Foreign residents, just like Greek residents, are required to submit a real estate statement (E9):

• upon acquisition of property or other change in their immovable property located in Greece
• by March 31 of the following year from the day of the acquisition or the change
• through the IAPR’s digital portal “myAADE” (myaade.gov.gr), following link Applications > Tax Services > Properties > E9 Statement/ENFIA.

An exception is the case of acquiring a property through inheritance, for which the real estate statement (E9) is submitted by the last working day of the month following the expiration of the deadline for disclaiming the inheritance.

Automatic completion of the real estate statement (E9)
The real estate statement (E9) is created automatically in cases where the real estate transfer tax return is submitted digitally through the IAPR’s digital portal myPROPERTY, and the contracting parties (buyer/seller) are informed by e-mail to the e-mail address they declared. 

An e-mail message is also sent to the contracting parties in the event that it is not possible a real estate statement to be created automatically due to technical issues or when the contracting party has already submitted a real estate statement by his own before the automatic completion. 
 

Τax Calculation

According to the real estate statements (E9) that are submitted, the Unified Tax on the Ownership of Real Estate (ENFIA) is calculated annually for the properties existing in Greece on January 1st of each year.
Taxpayers can be informed about the issuance of the ENFIA assessment act through the IAPR’s website or myAADE digital portal, following link Applications > Tax Services > Properties > E9 Statement/ENFIA using their personal credentials, while at the same time, a relevant e-mail is sent to the e-mail address they declared.

Tax Payment

The tax is paid in up to ten (10) equal monthly installments, each of which cannot be less than ten (10) euros. The last installment is paid until the last working day of February of the following year.

ENFIA Certificate

In the event that a taxpayer/foreign resident wishes to transfer their property, they are obliged to present to the notary an ENFIA certificate, which is issued:

• online through the IAPR’s website or  myAADE digital portal,following link Applications > Tax Services > Properties > E9 Statement /ENFIA, using their personal credentials,
• exceptionally, by the competent Tax Office, when it concerns deceased persons. In this case, the application can also be submitted through the application “My requests” which is available through  myAADE digital portal.

(regarding the ENFIA Certificate, see article 54A of Law 4987/2022 and A. 1085/2023 – Β’3617 & Α. 1054/2022 Β’2154 Decisions of the IAPR Governor).