By Vangelis Dourakis

A ‘Second chance’ To pay less tax, they will have as many errors or omissions in E9 are required to pay a “inflated” tax. Within the next few hours is expected to ‘Opened’ the electronic application again for the submission of initial or amending E9 year by 2025, by the Independent Public Revenue Authority. Based on any changes or corrections, the Tax Office will proceed with a new liquidation of ENFIA which is paid in 12 monthly installments.

In essence, AADE gives a ‘Second chance’ Property owners avoid any extra charges, resulting from omissions or inaccuracies in their real estate details. If the corrections are made, even the amounts of this year’s ENFIA clearance can be “trim”.

What should the property owners check

Following the submission of the relevant E9 amending declarations, AADE proceeds with a new liquidation and taxpayers will receive a new payment notice. Property owners have Three basic options for the payment of ENFIA:

A lump sum payment of the tax

  • In 12 monthly installments with the first installment paid by 31 March 2025
  • Into 24 bold monthly installments, incorporating the debt to the fixed arrangement.
  • Before proceeding with the first installment of ENFIA, property holders should therefore carefully check the information listed on the tax clearance and confirm that they are correct.

Some of the most important parameters to be “tired” are:

  • Rights: In cases where taxpayers have a small ownership or usufruct in real estate, but in E9 they are incorrectly fully owned, then they are charged with increased ENFIA. In particular, if the year of birth of the usufructuary is empty, the property is considered to be fully owned by the taxpayer, and thus the reduced tax rates do not apply.
  • Floor: Owners should check the number of the floor stated in E9, as if it is not properly supplemented or incorrectly declared as a roof, the tax is calculated at the highest rate corresponding to the 6th floor. In particular, in the case of maisonette, many taxpayers declare the entry floor, and should correctly declare the highest floor.
  • Unfinished buildings: ENFIA for unfinished buildings should be reduced by 60%. If the deduction has not been calculated, taxpayers have to correct their details in order to benefit from tax reduction.
  • Parcels: The exact location of the property and the distance from the sea are factors that significantly affect the amount of the tax calculated for parcels. The exact statement of these information may reduce the amount of ENFIA if the correct codes and the required information are observed.
  • Building in Parcel: If the building on a parcel is not agricultural, a warehouse or a professional roof but a residence, the tax of the parcel is fivefold. Taxpayers should check whether their property belongs to this category and declare it correctly.

The process of correcting errors

To correct their property details in E9, taxpayers must follow the following steps:

  • Selection of the Year and Create E9 Declaration: From the application homepage, they select the year for which they want to submit the E9 amending statement. They follow the action “Creating E9 statement” and make the necessary modifications to their property.
  • Add, change or delete real estate: they can add, modify or delete real estate in Tables 1 (buildings and plots) and 2 (stadiums)
  • Geographical identification and supplementation: If they add property, they should complete all the compulsory real estate fields, such as square meters, the type of right of right, the co -ownership rate, etc. They should also detect the property geographically through the county, the municipal district or the map of real estate value.
  • Modification of property data: If they change property, they can only modify the descriptive elements of the property without affecting its basic record.
  • Completion of Required data: The number of electricity supply is mandatory for buildings in which they are fully owned or usufruct. Also, the contract details (number and date) as well as a will have to be completed if available.
  • Final submission and preview: When they complete the changes, taxpayers can check their assets through the preview and then select the final submission of the E9 statement. If they want, they can transfer the statement to the following year.