The arrival of 2025 also activated the fines provided for the violation of deadlines regarding all stages of the process of submitting tax returns. Now and henceforth there is schedule which provides for specific obligations and penalties for all involved.

In a week – January 15th – the deadline for the registration in the AADE register of the State entities that are obliged to send data for the pre-completion of the tax returns expires. The persons who have the specific responsibility must also be registered in the register:

  • For the Presidency of the Republic the Special Secretary
  • For the Hellenic Parliament, the Secretary General
  • For the Presidency of the Government, the Head of the Administrative and Financial Support Unit
  • For the Ministries, the official secretaries
  • For municipalities, the general secretaries or, in their absence, the Mayors
  • For the regions, the executive secretaries or, in their absence, the Regional Governors
  • For the Decentralized Administrations the Coordinators
  • For other bodies the administrative body holding the highest paid salaried position in each body
  • For public services with administrative autonomy, the heads of these services, as well as the heads of the services responsible for clearing the amounts paid and sending the data to A.A.D.E.

In the event that the initial registration of the body in the Registry is not carried out by the deadline, fines of the amount of €2,500.

On his last day February, 28the deadline for the transmission of the data (annual salary or pension certificates, remuneration from business activity, income from dividends, interest and rights for the tax year 2024) expires. €2,500 is also the fine for sending inaccurate data or sending data late. fine increases by €50/day in cases of overdue transmission.

In addition to the Public Sector, similar obligations to send data for the pre-completion of tax returns also have private sector bodies such as banks, schools, listed companies, servicers and educational institutions. Except here the bells are much bigger:

  • €20,000 fine for the breach of late initial transmission/sending of data.
  • Up to €40,000 fine for the violation of late sending of supplementary and/or corrective information.
  • €50,000 fine if the gross income of the debtor exceeds €1 million.

March 17

The “kick-off” is given for the submission of the tax returns of natural and legal persons.
However, the completion of the pre-completion of the tax returns is finalized, one month later on April 17.

April 30

Individuals who submit a declaration by 4/30 and pay the tax by July 31 will receive a 4% discount.

June 15

Submission of the declaration by 15/6 and one-off payment of the tax by 31 July bring a 3% discount

July 15

Submitting the declaration by 15/7 and paying the tax in one time by 31 July brings a 2% discount

Income tax will be paid in 8 monthly installments starting from the end of July.

In the event that the taxpayer dies or moves his residence abroad, the declaration is submitted by those liable, as the case may be, throughout the tax year accompanied by the necessary supporting documents. The date for payment of the first installment ends on January 30, 2026 (for this year’s process). Especially for natural persons participating in legal entities and legal entities that keep aplographic books, the declaration can be submitted until the last working day of July.