Whether you’re working, retired, investing, or just living part-time in Greece, you may have tax obligations — especially if you’re a Greek tax resident.
This guide walks you through how to file taxes in Greece as a foreigner, including:
✅ How to get a Greek tax number (AFM)
✅ How to register on Taxisnet
✅ What forms to submit
✅ Which income to declare
✅ Common deadlines, mistakes, and penalties
✅ How Borderless Lawyers supports foreigners remotely
🧾 Step 1: Determine If You Need to File Taxes in Greece
You’re required to file a tax return in Greece if:
✅ You’re a Greek tax resident (183+ days or vital interests in Greece)
✅ You earn Greek-sourced income (rent, work, capital gains, etc.)
✅ You benefit from special tax regimes (non-dom, 7% pensioner)
✅ You’re the owner of real estate in Greece
✅ You are self-employed, or own a Greek company
🧑⚖️ Even if you have no income, tax residents must still file an annual return (zero-income filing).
🆔 Step 2: Get an AFM (Greek Tax Number)
Before you can file anything, you need an AFM (ΑΦΜ) – your Greek tax ID.
✅ Required for residents, non-residents, property owners, and businesses
✅ Issued by the Greek Tax Office (DOY)
✅ Can be obtained in person or via Power of Attorney (POA)
💼 Borderless Lawyers can obtain your AFM remotely, even if you’re not in Greece.
🌐 Step 3: Register for Taxisnet
Taxisnet is Greece’s online tax filing platform. You’ll need:
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An AFM
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A Greek accountant (often required for access)
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Registration with the DOY (tax office)
Once approved, you’ll get:
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Username/password for Taxisnet
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Access to submit tax returns, view past filings, check balances
🗂️ Step 4: Understand the Tax Return Forms
The main forms for individuals are:
| Form | Purpose |
|---|---|
| E1 | Main individual income tax return |
| E2 | Rental income declaration |
| E3 | Business/professional income |
| E9 | Real estate ownership declaration |
| D1/D2 | Foreign income or DTT claims |
You may also need:
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AMKA (social insurance number)
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EFKA registration (if employed or self-employed)
We handle form selection and preparation for you.
💰 Step 5: Declare Your Income
You must declare all types of income relevant to your tax residency and DTT status:
| Income Type | Declare in Greece? |
|---|---|
| Greek salary or self-employment | ✅ Yes |
| Greek rental income | ✅ Yes |
| Foreign salary (if tax resident) | ✅ Yes |
| Dividends, interest, royalties (foreign) | ✅ Yes (with DTT credit) |
| Foreign pensions | ✅ Yes (can use 7% regime) |
| Crypto gains | ✅ Yes (if resident) |
Use DTTs and special tax regimes to reduce tax or avoid double taxation — we guide you through the options.
📆 Step 6: Know the Tax Deadlines
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Annual filing deadline: Usually June 30 (may be extended)
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Payment deadline: By end of July (in one or multiple installments)
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E9 real estate form: Due by May 31
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Foreign income forms (D1/D2): Often filed alongside E1
Late filings incur interest and fines — unless officially extended.
💡 We track deadlines for you and file in advance to avoid penalties.
🧮 Step 7: Pay Your Taxes
Once your return is submitted, you’ll receive a liquidation notice (tax bill). You can pay via:
✅ Greek bank transfer
✅ Credit/debit card via Taxisnet
✅ In 1 to 8 installments
✅ Through your Greek accountant or POA
We can handle tax payments on your behalf and confirm submission.
📋 Documents You’ll Need
| Document | Notes |
|---|---|
| Passport | For AFM and ID verification |
| Proof of address | Greek or foreign (depending on residence status) |
| Income documents | Payslips, pension statements, bank interest |
| Tax residency certificate | For DTT claims |
| Property deeds or leases | If you own or rent in Greece |
| Invoices or receipts | For business or deductible expenses |
Translations may be required — we handle certified translations in-house.
🧑💼 What If You Have No Income?
If you’re a Greek tax resident with no income, you must still file a zero-income tax return.
This proves compliance and helps:
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Maintain legal residence
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Renew visas or permits
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Avoid automatic penalties
❗ Penalties for Non-Filing or Errors
| Mistake | Penalty |
|---|---|
| Late filing | €100+ and interest |
| Undeclared foreign income | Up to 100% of unpaid tax |
| False residency claim | Legal sanctions + retroactive tax |
| Missing DTT forms | Loss of treaty benefits |
Borderless Lawyers ensures 100% compliance to avoid audits or disputes.
🧑💼 How Borderless Lawyers Helps
Our tax filing services for foreigners include:
✅ AFM and Taxisnet registration
✅ Residency & tax status analysis
✅ Full annual tax return prep & filing (E1, E2, E3, E9)
✅ Foreign income declarations (D1/D2)
✅ DTT relief, deductions, and credits
✅ POA-based remote support — no travel needed
❓ FAQ – Filing Taxes in Greece
Q: I don’t live full time in Greece. Do I need to file?
A: If you’re a tax resident, yes. If you only own property or earn Greek income, you still need to file.
Q: Can I file taxes myself on Taxisnet?
A: Technically yes — but in practice, most foreigners use a lawyer or accountant due to complexity.
Q: What if I’m late?
A: You’ll face fines and interest — but you can still file retroactively with legal help.
🇬🇷 File with Confidence — Wherever You Are
Tax filing in Greece can be complex — especially across borders. With the right legal team, it’s easy and stress-free.
👉 Contact Borderless Lawyers to file your Greek taxes the right way — on time, online, and without worry.