Living in Greece Without a Tax Setup? How to Fix It Before AADE Finds You

Short answer: If you live in Greece and never set up your taxes, fix it now and do it yourself, before AADE contacts you. Filing late on your own usually costs a fixed penalty of €100 to €500 per return plus interest, and nothing at all if the tax due is €100 or less. If AADE finds you first, you face percentage penalties on the tax owed. And if you never filed, AADE can look back up to 10 years instead of the usual 5.

You are not alone. Many people move to Greece, work remotely or live on savings, and assume taxes only matter “later”. Some think a foreign employer or foreign tax return covers them. Usually it does not. This guide shows where you stand and how to put it right.

Do you actually need a Greek tax setup?

You probably do if any of these apply:

• You have spent more than 183 days in Greece in any 12 month period
• Your home, family or main life is in Greece, even if you travel a lot
• You work in Greece, for a Greek or foreign client or employer
• You rent out property here, or you bought property or a car

Once you are a Greek tax resident, you are taxed on your worldwide income and must file an E1 tax return every year, even if your income is zero. Our guide on the 183 day rule explains how residency works, including the cases where a tax treaty keeps you resident somewhere else.

The three pieces of a tax setup

1. An AFM (tax number). Nothing else works without it. If you never got one, start here. See how to get an AFM in Greece.

2. The right registration for your work. If you work for yourself, you must register a start of business (έναρξη) before your first invoice, and you must pay EFKA social insurance. If you are employed by a foreign company, you may need to declare that salary in Greece, see working from Greece for a company abroad.

3. Annual tax returns. An E1 every year you were resident, plus VAT returns if you run a business.

What you risk in 2026

Penalties were simplified by Law 5104/2024 and softened again in May 2026 (Law 5301/2026).

On top of tax and penalties, unregistered self-employed work also means EFKA contributions for the whole period you were working.

The big difference: these fixed amounts apply when you file late on your own. If AADE assesses you after an audit, penalties are a percentage of the tax it finds, which is usually much more.

How far back AADE can go

• Normally 5 years from the end of the year the return was due. For example, 2020 income, due in 2021, runs out on 31 December 2026.
• Up to 10 years if you never filed a return at all, or if new information appears that AADE could not have known about.

So filing matters even when you owe little. While a return was never filed, the door stays open for 10 years. Filing it brings you back to the normal 5 year rule.

How to fix it, step by step

1. Work out the years. List every year you lived in Greece and what income you had: salary, freelance, rent, pensions, interest, anything, from any country.

2. Get your AFM and TAXISnet access if you do not have them yet.

3. Register your activity if you work for yourself. From that date on, invoice properly and pay EFKA.

4. File the missing E1 returns, oldest first. Foreign tax you already paid is usually credited, so you are often not taxed twice.

5. Pay, or set up instalments. AADE offers payment arrangements for the tax, penalties and interest.

6. Keep everything. Keep returns, proof of foreign tax and bank statements for at least 10 years.

Common mistakes

“My home country taxes me, so Greece cannot.” If you are a Greek tax resident, Greece taxes you first. The other country may have to give the credit, not the other way round.

“I earned nothing, so I don’t need to file.” Residents file every year. A zero return filed late has no penalty if no tax is due, so there is no reason to skip it.

“I’ll wait for an amnesty.” There is no general amnesty in 2026, and AADE now applies late filing penalties automatically.

Filing only the latest year. The years you skip stay open for up to 10 years.

Let us put your Greek taxes in order

We look at your situation, tell you which years and returns are missing, and file them through a licensed Greek accountant, oldest first and with the lowest penalties the law allows. Everything in English, with a fixed price per year agreed before we start.

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First consultation free. Reply within one business day.

This guide reflects Greek rules as of October 2026. Penalties and deadlines can change; check your own case with a licensed Greek accountant or with us before you file.