Greek AADE Sets New Fine Schedule for Tax Electronic Mechanisms

AADE Tax Electronic Mechanisms fines circular E.2044/2026 prescription period

The Independent Authority for Public Revenue (AADE) issued circular E.2044/2026, signed by its director George Pitsilis, to clarify the fines and prescription periods for violations involving Tax Electronic Mechanisms (ΦΗΜ). The circular outlines penalties for three types of breaches – non‑submission of a statement, late submission, and failure to preserve the mechanisms or related tax records – and ties the amounts to the date of the violation and the accounting system used.

For non‑submission offences committed between 1 Jan 2011 and 31 Dec 2013, the fine is €600 for businesses using a single‑entry system and €900 for double‑entry, with a possible reduction to one‑third of the amount. The same amounts apply to violations from 1 Jan 2014 to 31 Dec 2025, but the reduction option is removed. For violations from 1 Jan 2016 to 15 Sep 2024, the fine is €100 per declaration, regardless of the accounting method, with no reduction. From 16 Sep 2024 onward, the fine rises to €500 per declaration. Late‑submission fines follow the same €100/€500 split at the 15 Sep 2024 cut‑off.

The circular also defines the prescription period during which the tax administration may enforce these fines. Taxpayers can obtain further information via the AADE helpline (1521) or the digital platform my1521.

Entities

Circular E.2044/2026 · George Pitsilis · Georgios Pitsilis · Independent Authority for Public Revenue (AADE) · Independent Authority for Public Revenue (AΑΔΕ) · Kyriakos Mitsotakis · Tax Electronic Mechanisms (ΦΗΜ) · my1521 · my1521 platform

Claims

What the coverage asserts, and how many sources carry each claim.

[● 4 SOURCES] Late‑submission fines are €100 per declaration up to 15 Sep 2024 and €500 thereafter. www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr · www.sofokleousin.gr
[● 3 SOURCES] For non‑submission from 1 Jan 2016 to 15 Sep 2024, the fine is €100 per statement, regardless of accounting system, with no reduction. www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr
[● 4 SOURCES] AΑΔΕ issued circular E.2044/2026 clarifying fines for ΦΗΜ violations. www.naftemporiki.gr · www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr
[● 3 SOURCES] For non‑submission from 1 Jan 2014 to 31 Dec 2025, the same fines apply but without the reduction option. www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr
[● 4 SOURCES] For non‑submission of ΦΗΜ from 1 Jan 2011 to 31 Dec 2013, the fine is €600 for single‑entry and €900 for double‑entry accounting, with a possible reduction to one‑third. www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr · www.sofokleousin.gr
[● 4 SOURCES] From 16 Sep 2024 onward, the fine for non‑submission is €500 per declaration for all businesses. www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr · www.sofokleousin.gr
[● 7 SOURCES] The circular defines the prescription period for the tax administration’s right to impose the fines. www.naftemporiki.gr · www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr · www.capital.gr · +2 more
[● 7 SOURCES] Taxpayers can obtain further information via the AADE helpline 1521 or the My1521 digital platform. www.naftemporiki.gr · www.businessdaily.gr · www.fortunegreece.com · www.taxheaven.gr · www.capital.gr · +2 more
[● 4 SOURCES] For non‑submission from 1 Jan 2016 to 15 Sep 2024, the fine is €100 per declaration, without reduction. www.businessdaily.gr · www.fortunegreece.com · www.sofokleousin.gr · www.taxheaven.gr
[● 7 SOURCES] AADE issued circular E.2044/2026 clarifying fines for violations involving Tax Electronic Mechanisms (ΦΗΜ). www.naftemporiki.gr · www.businessdaily.gr · www.capital.gr · www.fortunegreece.com · www.powergame.gr · +2 more
[● 4 SOURCES] For non‑submission of ΦΗΜ from 1 Jan 2014 to 31 Dec 2025, the fine remains €600/€900 but the reduction option is removed. www.businessdaily.gr · www.fortunegreece.com · www.sofokleousin.gr · www.taxheaven.gr
[● 5 SOURCES] For non‑submission violations from 1 Jan 2011 to 31 Dec 2013, the fine is €600 for single‑entry and €900 for double‑entry accounting, with a possible reduction to one‑third. www.businessdaily.gr · lawandorder.gr · www.capital.gr · www.sofokleousin.gr · www.taxheaven.gr