Greek Tax Authority Sets Late Filing Fines up to €500

The Independent Authority for Public Revenue (AADE) has introduced fines ranging from €100 to €500 for taxpayers who miss filing deadlines. The standard penalty is €100, but it applies automatically to certain declarations such as inheritance tax, donations, property transfers, ENFIA, E9 property‑related forms, and gambling winnings, regardless of the tax due. Exceptions exist when the late return generates no tax or an amount below €100, or when a corrective filing does not increase the liability.

If a missed filing triggers a tax audit and additional violations are uncovered, the total financial burden can rise sharply, potentially reaching the €500 maximum. The new Tax Procedure Code outlines these sanctions and the specific categories that are exempt or subject to higher penalties.