How to File Your Greek Tax Return (E1 Form) Step by Step

Who Must File a Tax Return in Greece?

Almost every adult in Greece must file an annual tax return, regardless of whether they owe tax. This includes employees (even if your employer withholds all taxes), freelancers, pensioners, property owners with rental income, and anyone with foreign income. The only exceptions are certain very low-income individuals with no other tax obligations. If you're a Greek tax resident (you spend more than 183 days per year in Greece or your center of vital interests is here), you must declare worldwide income.

Key Deadlines for 2026

Tax returns for the 2025 tax year are typically filed between March and June 2026 through the TAXISnet platform. The exact opening and closing dates are announced by AADE each year, but the window is usually:

• March-April: TAXISnet opens for submissions
• June 30: Standard deadline for most taxpayers
• July: Extended deadline sometimes granted for specific categories

Late filing incurs penalties: a minimum fine of €100 plus interest on any tax owed. If you file more than 30 days late, penalties increase. File on time — there's no benefit to waiting.

Documents You'll Need

Before you start, gather these documents:

• TAXISnet credentials: Your username and password for aade.gr. If you don't have an account, you'll need to register in person at your DOY or use TaxisPhone.
• Annual income certificate (βεβαίωση αποδοχών): Your employer provides this, showing your gross salary, withheld taxes, and EFKA contributions. It's usually pre-loaded in TAXISnet.
• Rental contracts: If you rent, your landlord's AFM and monthly rent (for the electronic receipts requirement).
• E2 form data: If you own rental property, details of each lease (tenant AFM, monthly rent, property address).
• E3 form data: For freelancers/business owners — revenue, expenses, and profit.
• Foreign income documentation: Any income earned abroad, including bank interest and dividends.
• Bank statements: For interest income declaration.

Step-by-Step Filing on TAXISnet

Step 1: Log in to TAXISnet. Go to www.aade.gr and click on 'myAADE' then 'TAXISnet'. Log in with your credentials. Navigate to 'Δηλώσεις' (Declarations) → 'Φορολογία Εισοδήματος' (Income Tax) → 'Υποβολή Δήλωσης Ε1'.

Step 2: Verify pre-filled data. TAXISnet pre-fills much of your E1 using data from employers, banks, and EFKA. Check Table A (personal information), including your address, marital status, and dependents. Errors here affect your tax calculation.

Step 3: Income from employment (Table Γ1). Your salary income should be pre-filled from your employer's submissions. Verify the amounts match your βεβαίωση αποδοχών. If you had multiple employers, each should appear separately.

Step 4: Freelance/business income (Table Γ2). This links to your E3 form. If you're a freelancer, your E3 must be submitted first. Net profit from E3 flows into this table.

Step 5: Rental income (Table Δ). Declare rental income here, linked to your E2 form. Rental income is taxed separately at 15% (up to €12,000), 35% (€12,001-€35,000), and 45% (above €35,000).

Step 6: Electronic receipts (Table Η). Confirm you've met the 30% electronic spending requirement. TAXISnet usually pre-calculates this from card transaction data. If you fall short, you'll face a 22% penalty on the missing amount.

Step 7: Tax credits and deductions (Table I). Enter any applicable deductions: medical expenses, charitable donations, rental payments, etc.

Step 8: Submit and get your tax assessment. Click 'Οριστική Υποβολή' (Final Submission). The system immediately calculates your tax. You'll see either a refund amount or tax due, payable in installments.

Common Mistakes to Avoid

1. Not declaring foreign income: Greece taxes worldwide income for residents. Bank interest from foreign accounts, rental income from abroad, and investment gains must all be declared. AADE exchanges data with over 100 countries through CRS.

2. Missing the electronic receipt requirement: You must prove 30% of your income was spent via electronic means (cards, bank transfers). Failing to do so results in a 22% tax on the shortfall.

3. Wrong marital status or dependents: This affects your tax-free threshold and credits. Ensure your E1 reflects your situation as of December 31 of the tax year.

4. Not filing E2 separately: If you have rental property, the E2 (rental income declaration) must be filed separately before the E1. Forgetting this causes errors.

5. Ignoring the tax-free credit phase-out: The €777 tax credit for income under €12,000 phases out above that threshold. Many taxpayers incorrectly assume they get the full credit.

Paying Your Tax: Installments and Deadlines

If your return shows tax owed, you can pay in up to 8 monthly installments (July through February). The first installment is due by July 31. Payments can be made through bank transfer, web banking, or at the tax office. A 3% discount applies if you pay the full amount in one lump sum by the July deadline. If you're expecting a refund, it's typically credited to your bank account within 1-3 months of filing.

Should You Hire an Accountant?

For simple employee returns with a single income source, you can likely file yourself. But consider hiring an accountant (logistis) if you: have freelance income, own rental property, receive foreign income, have complex family situations, or simply want peace of mind. Greek accountants typically charge €50-200 for E1 filing, and €100-300 if E2/E3 forms are also needed. It's a small price for potentially thousands in correctly claimed deductions.