Frequently asked questions - answers

May 2026 Tax-Related Q&A Manual
  1. Country-By- Country Reporting
    Frequently Asked Questions (Last updated 03-02-2026)
  2. e-Commerce and Vat
    Frequently Asked Questions (Last updated 01-02-2022)
  3. eTEPAI
    Frequently Asked Questions (Last updated 23-01-2026)
  4. e-Παράβολο
    Frequently Asked Questions-Answers (Last updated 29-03-2018)
  5. myCar
    Frequently Asked Questions-Answers (Last updated 05-02-2026)
  6. myData 
    a) Frequently Asked Questions - Answers / Technical Issues  (Last updated 26-10-2020)
    b) Frequently Asked Questions - Answers /Business Issues (Last updated 22-02-2023)
    c) Frequently asked questions-answers / subscribe to myDATA REST API - Authorizations  (Last updated 22-02-2023)
    d) Frequently Asked Questions-Answers /A.1138-2020 (Last updated  28-04-2021)

    myDATAapp
    Frequently asked questions - answers (Last updated  28-01-2025)
  7. myPROPERTY
    a) Application to Grant a Unified Property Tax (UPT) Reduction for Insured Residences (Last updated 15/01/2026)
    b) Electronic Donation - Parental benefit tax declaration of mobile phones and money without a contract (for natural and legal persons)  (Last updated 21/02/2023)
    c) Ηλεκτρονικές Δηλώσεις Φόρου Κληρονομιάς και Φόρου Κληρονομιάς μέσω ΔΟΥ (για Συμβολαιογράφους, Φυσικά και Νομικά Πρόσωπα) (Ενημέρωση 21/11/2025)
    d) Online property transfer tax return via Tax Offices/Property Taxation Center (KEFOK) (Update: 23-05-2025)
    e) Electronic real estate transfer tax (FMA)  (Last updated 31-12-2024)
    f)  Electronic Donation – Parental Benefit Tax declaration with contract (for notaries) (Last updated 14-12-2021)
  8. myΘΕΡΜΑΝΣΗ 
    Heating allowance (Last updated 10-11-2025)
  9. VAT refund request to EU countries (Last updated 25-01-2017)
  10. Application for settlement of debts of Law 4152/2013, as amended by Law 4646/2019 and in force (P7)  (Last updated 14-07-2021)
  11. Application for debt settlement Law 4611/2019 (up to 120 installments) P6  (Last updated11-09-2019)
  12. Αλλαγή / Αντιστοίχιση ΚΑΔ με τους ισχύοντες από 1/3/2026  (Last updated 01-03-2026)
  13. Change Registry Data (Last updated 25-01-2017)
  14. Retroactive Agricultural Subsidies  (Last updated 24-12-2020)
  15. Search Business Registry Basics  (Last updated 12-07-2018)
  16. Payment slip  (Last updated 19-12-2025)
  17. Ιssuing a Tax Identification Number (TIN) and Authentication Key or Authentication Key through a myAADElive service video call (Last updated 09-06-2026)
  18. Prepaid telephony fee performance (Last updated: January 2026)
  19. Mobile subscriber fee performance  (Last updated: January 2026)
  20. Ιnsurance Premium tax performance (Last updated 26-01-2026)
  21. Data Security (Last updated 17-03-2023)
  22. Automatic assignment of TIN to minor unmarried children (Last updated 30-11-2023)
  23. Certificates of remyearuneration from business activity for the tax  2025 (Last updated 19-01-2026)
  24. Certificates of earnings or pensions for the tax year 2025 (Last updated 19-01-2026)
  25. Certificates of income from dividends, interest, rights for fiscal year 2025 (Last updated 19-01-2026)
  26. Short-term rental of real estate (Last updated 23-09-2025)
  27. Disclosure Of A Separate Declaration  (Last updated 12-01-2026)
  28. Declaration of Return of Withholding And Advance taxes from salaried work and pensions, from business fees as well as from Dividends, Interest and Royalties  (Last updated 13-05-2022)
  29. Television Advertising Special Tax Return Statement (Last updated 26-01-2026)
  30. Luxury Excise Tax Return (Last updated January 2026)
  31. Recycling fee payment statement (Last updated January 2026)
  32. Statement of performance of environmental contribution for plastic products  (Last updated 02-02-2026)
  33. Plastic bag environmental fee performance declaration  (Last updated 02-02-2026)
  34. Tax return of the Greek State’s participation in the gross betting and gambling earnings (Last updated January 2026)
  35. Climate Crisis Resilience Fee Issuance Statement (Last January 2026)
  36. Cable TV Fee Return Statement (Last updated: January 2026)
  37. Landline Subscriber Fee Return Statement (Last updated 26-01-2026)
  38. Tax return on the raising of capital (Last updated 29-01-2024)
  39. Declaration of Acceptance of Audit Acts, article 75 of Law 5104/24 (Ενημέρωση 03-01-2025)
  40. Exchange rate declaration n.4111/13 (Last updated 21-01-2026)
  41. E9 declaration / ENFIA  (Last updated 31-05-2022)
  42. Income tax return ΦΠ (E1) (Last updated 16-03-2026)
  43. Income tax return ΦΠ (E2) (Last updated 13-03-2026)
  44. Income tax return (E3) (Last updated 13-03-2026)
  45. Declaration of fees for fishing vessels, tugboats and self-propelled dredgers (article 57 of Law 4646/2019) (Last updated 06-02-2025)
  46. Class Α ships tax returns Law 27/1975 (Last updated 16-06-2026)
  47. Class B ships tax returns Law 27/1975 (Last updated 22-12-2025)
  48. VAT-VIES Declarations  (Last updated 21-05-2021)
  49. Δημιουργία Μητρώου Μέσων Πληρωμών (POS) των επιχειρήσεων (Ενημέρωση 11-10-2023)
  50. Public Lottery Draws (Last updated 28-02-2022)
  51. ENFIA certificate validity & finalization (Last updated 12-01-2017)
  52. Special spraying  insurance contribution (Last updated January 2026)
  53. Ειδικό Καθεστώς Μικρών Επιχειρήσεων (Ενημέρωση 30-12-2025)
  54. Special Passwords (Last updated 17-12-2021)
  55. Special Property Tax (EFA) (Last updated 17-04-2024)
  56. Issuance of Tax Clearance Certificate (Last updated 23-06-2026)
  57. Issuance of Tax Residence Certificate (TRC) (Last updated 23-12-2025)
  58. Administrative Appeals (Last updated 30-11-2022)
  59. Form E5 (Last updated 29-03-2017)
  60. Form E5, Φ01. 010, Φ01.013 οικ. Year 2015 with start before 01/01/2014 with an over-a-year Administration. Period  (Last updated 29-03-2017)
  61. Form N (Last updated 13-03-2026)
  62. Form F01. 010 (Last updated 29-03-2017)
  63. Form F01. 012 (Last updated 07-06-2017)
  64. Form F01. 013 (Last updated 29-03-2017)
  65. Rent Refund (Last updated 01-12-2025)
  66. E-commerce and VAT (Last updated 01-02-2022)
  67. Citizens Complaints (Last Updated 01-11-2023)
  68. Ship Registry (Last updated 11-06-2019)
  69. Registry of persons obliged to submit an annual income file (Last updated 15-01-2025)
  70. Carbon Border Adjustment Mechanism (CBAM) (Last updated June 2026)
  71. Real Estate Leases (Last updated 04-09-2020)
  72. Customer, suppliers and transactions status (as of 1/1/2014) General Questions (Last updated 25-06-2019)
  73. Customer, suppliers and transactions status (as of 1/1/2014) Archive creation  (Last updated 06-04-2017)
  74. Greeks abroad & Non-residents (Last updated 26-11-2025)
  75. Final declaration of remuneration from liberal professions  (Last updated 07-02-2017)
  76. Final declaration of income from commercial enterprises  (Last updated 07-02-2017)
  77. Final Payroll Tax  (Last updated 17-05-2017)
  78. Certification General Questions  (Last updated 17-05-2019)
  79. Certification Account Activation (Last updated 15-03-2018)
  80. Certification Accountants (Last updated 26-06-2018)
  81. Certification Natural Persons (Last updated 15-03-2018)
  82. Certification Legal Persons  (Last updated 15-03-2018)
  83. Provisional tax & stamp duty return declaration (Law 2238/1994) (Last updated 02-11-2017)
  84. Aggregate statements of customer / supplier invoices form Δ1-Δ2 (up to the reference year 2013)  (Last updated 05-04-2017)
  85. Top-up Tax Law 5100/2024 (Pillar II)  (Last updated 18-06-2026)
  86. Vehicle Taxes without TAXISnet Access Codes (Last updated 10-12-2025)
  87. Methods of payment of Public Revenue (Last updated 27-04-2018)
  88. Application for inclusion under the special tax regime (Article 5C of the Income Tax Code) (Last updated 02-10-2025)
  89. Submission Of Declarations Of Agreements (Last updated 19-12-2025)
  90. Submission of electronic tax transfer documents - form D11 (Last updated 03-04-2017)
  91. Taxes from salaried work & business fees temporary tax & stamp duty return statement (N. 2238 / 1994)  (Last updated 02-11-2017)
  92. Tax and Customs Academy (Last updated 25-09-2020)
  93. Tax on fees of architects - engineers (Last updated 09-02-2017)
  94. Contractor income tax (Last updated 17-05-2019)
  95. Taxes from salaried employment on the remuneration of crews of merchant ships  (Last updated 25-11-2020)
  96. Property value calculation sheets (Last updated 18-01-2021)
  97. Digital Client List (Last updated 23-01-2026)
  98. Digital Transaction Fee (Last updated 01-12-2023)