Many foreigners living in or earning income from Greece are unaware they are legally required to file taxes — and some skip filing altogether.
Whether by mistake or misunderstanding, non-filing or underreporting can lead to:
🚨 Steep fines
🚨 Retroactive tax bills
🚨 Account freezes
🚨 Ineligibility for visas or residency
🚨 Even criminal prosecution in severe cases
This article explains what happens if you don’t file taxes in Greece — and how Borderless Lawyers helps fix the situation legally, even retroactively.
🇬🇷 Who Must File Taxes in Greece?
You are required to file a Greek tax return (Form E1) if:
✅ You are a tax resident of Greece
✅ You receive Greek-sourced income (e.g. rent, employment, dividends)
✅ You operate a business or rental in Greece
✅ You are under a special tax regime (e.g. 7% pensioner)
✅ You own property or bank accounts in Greece
📌 Even if your global income is taxed elsewhere, if you’re a Greek tax resident, you must declare it in Greece.
🧾 What Happens If You Don’t File?
🔴 1. Fixed Penalties
| Violation | Penalty |
|---|---|
| Failure to file (individual) | €100 |
| Failure to file (business/professional) | €250–€500 |
| Incorrect or late return | €100–€500 + interest |
| Repeat offenses | Doubled fines |
| Failure to submit foreign income data | Up to 100% of unpaid tax |
🔴 2. Late Payment Interest
If taxes owed are not paid by the deadline (typically July 31):
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8.5% annual interest is added
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Monthly accrual begins immediately after deadline
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Penalties increase significantly after 6+ months
🔴 3. Retroactive Tax Audits (Up to 10 Years)
Greek tax authorities can audit:
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Up to 10 years if no tax return was filed
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Up to 20 years in cases of fraud or concealment
Audits may include:
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Bank account investigations
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Review of foreign property or pensions
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Data shared via CRS (Common Reporting Standard)
🔴 4. Asset Freezes & Seizures
AADE (Greek Tax Authority) can:
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Freeze Greek bank accounts
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Place liens on property
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Seize tax refunds or social benefits
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Issue travel bans (in extreme cases)
❗ Even if you live abroad, Greek property or inheritance may be at risk if back taxes are due.
🔴 5. Criminal Charges (in Serious Cases)
Tax evasion over €100,000/year is classified as a criminal offense.
Penalties may include:
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Fines up to €500,000
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Prison sentences for large-scale fraud
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Public disclosure on the Ministry of Finance site
👩⚖️ What If You Genuinely Didn’t Know?
Many expats, digital nomads, or retirees fail to file due to:
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Unclear residency status
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Dual taxation concerns
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Belief that foreign income doesn’t count
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No physical presence but Greek-source income
Greece does not waive penalties automatically — but you may qualify for:
✅ Voluntary disclosure before audit
✅ Reduced fines for first-time violations
✅ Retroactive filing with legal representation
🛠️ How to Fix Past Non-Compliance
We help you resolve tax issues with:
✅ Review of your tax residency history
✅ Filing of back tax returns (E1, D1/D2, E2, etc.)
✅ Application for penalty reductions
✅ Submission of foreign tax credits
✅ Legal correspondence with AADE
✅ Certified translations and financial records
✅ Full remote process via Power of Attorney
📋 Example: Retiree with Undeclared UK Pension
David, a UK citizen living in Greece since 2019, never filed taxes — believing his UK pension was only taxable in the UK.
We helped him:
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File back taxes for 2019–2023
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Declare ~€80,000 in foreign income
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Apply the UK–Greece DTT
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Pay minimal penalties due to voluntary correction
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Avoid interest for some years under first-time disclosure
🧑💼 How Borderless Lawyers Can Help
Our legal + tax team specializes in helping foreigners resolve tax non-compliance in Greece. We offer:
✅ Residency & filing status check
✅ Back tax preparation and filing
✅ Foreign income reconciliation
✅ Penalty minimization
✅ Legal defense in audit or dispute
✅ Representation via Power of Attorney
✅ Ongoing tax return compliance
❓ FAQ – Greek Tax Non-Compliance
Q: What if I never lived in Greece full-time, but own property here?
A: You may still be required to file, especially if renting or selling property.
Q: I missed only one return — what now?
A: File immediately to limit penalties and interest. The longer you wait, the worse it becomes.
Q: Can you negotiate with the Greek tax office for me?
A: Yes — we handle full tax correspondence, audits, and settlement negotiations.
✅ Don’t Let Tax Issues Escalate
If you’ve missed filings, underreported income, or are unsure about your tax situation in Greece — take action before the authorities do.
👉 Contact Borderless Lawyers for a confidential review and full support to restore tax compliance legally.