Greece's Independent Authority for Public Revenue launches binding tax rulings

The Independent Authority for Public Revenue (AADE) has implemented a new system for Binding Tax Rulings (FTA), which went into effect on October 1, 2026. This system allows businesses and individuals to request clarification on the tax treatment of specific planned transactions before they occur, helping to mitigate the risk of future tax disputes or unexpected liabilities.

To utilize this service, applicants must pay a fee ranging from 10,000 to 50,000 euros, depending on the complexity of the case and whether an expedited response is requested. AADE is required to verify the completeness of an application within 15 days and must provide a ruling within 150 days of receiving a complete file. Those opting for an accelerated process can receive a response within 90 days by paying a higher fee.

The rulings are binding for the tax authority but do not bind the taxpayer. Applications must pertain to specific, concrete transactions rather than general or hypothetical tax scenarios. Until a dedicated application is available on the myAADE platform, requests are being submitted electronically via email.