Greece tax deadlines and imputed income obligations

Taxpayers in Greece face several upcoming deadlines by September 30. These obligations include the submission of VAT and VIES declarations related to August activities, as well as the filing of climate crisis resilience tax declarations and residence tax returns.

Regarding VAT, periodic declarations must be submitted by the last working day of the month following the reference period for those maintaining category B or C books. Additionally, VIES summary tables must be submitted by the 26th of the following month. The tax authority's myDATA digital platform now provides pre-filled VAT declaration codes based on transmitted data, which taxpayers may still modify.

In a separate context regarding imputed income, taxpayers are seeking ways to avoid additional taxes when declared income is lower than estimated living expenses. Imputed income is calculated based on individual spending thresholds—€3,000 for single taxpayers and €5,000 for couples—which increase with luxury expenditures such as vehicle maintenance, boats, or aircraft. Last year, approximately 1.54 million taxpayers were affected by imputed income assessments, resulting in an additional €4.4 billion in assessed income.