Greece Targets Taxpayers Who Failed to Declare Back Payments

Around 117,000 taxpayers, including many pensioners, have yet to declare the payments. The AADE identified the omissions through cross-checks of data on retroactive wages and pensions paid by social security funds and businesses in 2020.

According to the authority’s findings, approximately 761,000 of the 878,000 taxpayers concerned — around 87% — have already filed the required amended income tax returns.

The AADE is now targeting nearly 55,000 taxpayers whose undeclared payments could result in additional tax of at least €100. It says it has excluded deceased taxpayers and people with a certified disability rate exceeding 67% from the notification process.

The authority sends notifications by email and places them in taxpayers’ personalised inboxes on the myAADE online platform. Recipients must submit amended income tax returns (Form E1) for the 2020 tax year.

Around 30% of those who have received individual notifications have already responded by filing their returns and paying the additional tax.

The AADE is also sending reminder messages and plans to contact the remaining taxpayers by telephone to explain their obligations and the available options for settling outstanding liabilities.

Tax debts can be repaid in up to 72 instalments

Taxpayers can repay the relevant debts in up to 72 instalments under the terms of AADE Circular E.2060/2026. The circular outlines the scope of the arrangement, application procedures, eligibility requirements and the conditions under which taxpayers may lose access to the scheme.

The initiative forms part of the authority’s broader effort to improve tax compliance, promote equal treatment and help citizens meet their tax obligations through electronic data checks and timely notifications.

The AADE stresses that fair treatment under the tax system requires everyone to meet their obligations.