Significant facilities for timely and smooth submission of tax and insurance statements are provided by a new Joint Ministerial Decision (JMD) in cases of emergency events such as the disease, childbirth or the death of the responsible accountant. The arrangements are aimed at protecting both accountants – tax and customers.

In particular, according to the joint decision of the Minister of National Economy & Finance Kyriakos Pierrakakis, the Minister of Labor and Social Security, Niki Kerameos, the Deputy Minister of National Economy & Finance, George Kotsiras, and the Governor of AADE, Giorgos Pitsilis (20)

Deadlines for the submission of all statements and statements of both tax and insurance, insurance contributions and benefits (par. 2, 3 no. 2 A.1065/2025).

Cases of Accountants – Taxes who have been hospitalized for at least three (3) days in a public or private hospital due to illness or childbirth, or died.

In particular, the extension concerns statements and situations in which:

  • The deadline falls from the first to thirty -day hospitalization, or up to the thirty day from the date of the accountant’s death.
  • The Accountant – Tax Technician has been proven by his client through the Myaade Digital Portal and has acquired an additional role. The authorization should have been carried out from the previous month of his admission date and remain active. Proof is made by a relevant certificate of authorization by the Myaade Digital Portal (Myaade.gov.gr), on the registry route and communication> Authorization Certificate.

Prolongation

In case of hospitalization:

If the duration does not exceed thirty (30) days, the extension shall be valid by the end of the following month from the issuance of the extract.
If hospitalization lasts longer, the extension is valid by the end of the following month from the one in which thirty (30) days of hospitalization are completed.
The hospital is proven by a hospital certificate.

In case of death:

The deadline is extended by the end of the following month by that of death.
Death, if it does not appear from the details of AADE, is evidenced by a certificate from the Hospital where or by a death registration.

Procedure of filing

Statements, situations and necessary supporting documents are considered timely and no fines and interest are imposed, provided they are submitted in one of the following ways:

  • Digital: by sending a request through the application “My Requests” to the Myaade Digital Gate (Myaade.gov.gr), Selecting new request> Taxation> Thematic Group: Taxation Accountant Disease (No. 67 Law 5042/2023) (A.1065/2025) or through myaadeapp.
  • Post Office: by sending a natural file, registered letter or courier service to the competent service.
  • Live: with deposition at the Protocol Office of the competent Service.
  • Via e-mail or magnetic media (eg USB, CD, etc.): At the competent local E-EFKA address, either by digital imaging via email, either (with a natural folder) post or by registered letter or by courier service.

It should be noted that in the case of the death of an accountant-recruitment, the statements and situations related to him are submitted by his heirs.

Period

The new arrangement covers statements with a deadline for submission from 10/4/2023 onwards. Any fines already imposed due to late submission for statements submitted by 10/4/2023 until the publication of the decision (which fall under the provisions of paragraph 67 of Law 5042/2023) shall be canceled, while amounts already refunded.

For more information and clarifications, interested parties can contact the AADE Taxpayer Service Center (+30) 213 162 1000, business days and hours 7:30 – 17:00