Greece links electronic building identity to new ENFIA property‑tax rules

The Electronic Building Identity (EBI) is a digital dossier that records all official documents for a property in Greece, including building permits, plans and energy performance certificates. Established by Law 4495/2017 and made operational on 1 January 2021, the system is now mandatory for any real‑estate transaction and is integrated with the new Property Ownership Registry (MID).

From 2027 the EBI will serve as the reference point for calculating the ENFIA property tax based on actual floor area. The Ministry of Finance will impose fines of up to €1,000 for inaccurate declarations and penalties of up to 10 % of a property's value for non‑compliance, aiming to curb tax evasion and align tax liabilities with true property characteristics.