Most tax trouble in Greece doesn’t come from high rates. It comes from dates. Fines are imposed automatically, and the system doesn’t send a reminder first. This calendar covers the deadlines that apply to freelancers, sole traders and small IKEs, with the legal source for each.
The short answer
- Every month: EFKA contributions for the previous month, by the last working day. Monthly VAT returns, by the last working day. VIES recapitulative statement for EU business sales, by the 26th.
- Every quarter: VAT returns for quarterly filers, by the last working day of April, July, October and January.
- Annual income tax return: filing window 15 March to 15 July. For tax year 2025 it was extended to 24 July 2026.
- Income tax payment: in up to 8 monthly instalments from the end of July to the end of February. Early filing earns a 4%, 3% or 2% discount if you pay in full.
- ENFIA: up to 12 instalments, from 31 March 2026 to the end of February 2027.
- From 2 November 2026: mandatory e-invoicing for small businesses, with a transition period to 31 January 2027.
Monthly and quarterly deadlines
EFKA contributions
Freelancers pay their EFKA contribution every month, whether they earned anything or not. The contribution for a month is due by the last working day of the following month, so September’s is due by the end of October (EFKA circular 2/2017, based on Law 4387/2016). Late payments carry surcharges. For classes and amounts, see EFKA for freelancers.
VAT returns: monthly or quarterly
Whether you file monthly or quarterly depends on your books and your start date (VAT Code art. 38):
- Double-entry books (this includes every IKE): monthly.
- Simple books, started on or after 1 January 2024: monthly, under AADE decision A.1049/2025. After 24 months of activity you can switch to quarterly on request, by the penultimate working day of January, April, July or October.
- Simple books, started before 2024: quarterly.
The return is due by the last working day of the month after the period ends. A monthly filer files September by the end of October. A quarterly filer files July–September by the end of October. Payment is due by the same date. If you file on time and owe more than €100, you can split the payment into two equal instalments, the second due by the last working day of the following month.
A late VAT return is fined even if it shows nothing to pay, so a zero return still has to go in on time.
VIES recapitulative statement
If you invoice businesses in other EU countries, you also file a recapitulative statement (VIES) for each month in which you made such supplies. It is due by the 26th of the following month (AADE decision A.1222/2020, art. 2). How this interacts with reverse charge and your VAT return is covered in VAT for freelancers with foreign clients.
myDATA
myDATA isn’t a monthly deadline but a continuous one: every invoice you issue has to be reported to AADE’s myDATA platform, including invoices to EU clients and private customers that fall outside the e-invoicing mandate.
The annual income tax cycle
Filing the return (E1 and E3)
Individuals file their income tax return (form E1, with the E3 business statement for freelancers) between 15 March and 15 July of the following year (Income Tax Code art. 67, par. 3).
For tax year 2025, AADE decision A.1140/2026 extended the deadline to 24 July 2026. The same decision extended it to 24 July 2026 for companies, IKEs included, whose tax year ended on 31 December 2025.
For tax year 2026, the return is filed in 2027. The legal window is again 15 March to 15 July 2027. AADE sets the exact opening of the platform and any extension each year, and has not published 2027 dates yet.
Paying income tax: discount or instalments
Since tax year 2025, Law 5297/2026, art. 249 sets the following for individuals:
| File by | Discount if paid in full by the first instalment date |
|---|---|
| 15 May | 4% |
| 15 June | 3% |
| 15 July | 2% |
For tax year 2025, A.1140/2026 kept the 2% discount for individuals who filed by 24 July 2026.
If you don’t pay in full, the tax is paid in 8 equal monthly instalments. The first is due by the last working day of July, the rest by the last working day of each following month. For the 2025 return, that means July 2026 through February 2027. For the 2026 return, July 2027 through February 2028.
Advance tax (prokatavoli)
The income tax assessment includes an advance on next year’s tax. For freelancers and sole traders it is 55% of the tax on business income, minus tax withheld by Greek clients, and halved in the year you first earn business income. It is part of the same bill, so it follows the same instalment dates. For IKEs, the advance is 80% of the tax, halved in the first three tax years.
A draft bill, in public consultation since 18 October 2026, would cut the rate for sole proprietorships from 55% to 50% from tax year 2027 (taxheaven). It is a draft bill, not yet law. Why the advance hits newcomers hard: hidden costs of moving to Greece.
ENFIA: the property tax
If you own property in Greece, AADE assesses ENFIA every year. The 2026 assessments were posted on myAADE in March. You can pay in one go or in up to 12 monthly instalments, the first by 31 March 2026 (AADE press release, 15 March 2026). Each later instalment is due by the last working day of the month, and the last by the last working day of February 2027 (Law 4223/2013 art. 8). The 2027 schedule follows once AADE issues the 2027 assessments.
Special tax regimes: application deadlines
Article 5C (50% exemption)
The Article 5C deadline depends on when your job or business starts (AADE):
- Start on or before 2 July: apply by the end of that same year.
- Start after 2 July: apply by the end of the following year.
You need to have been non-resident for tax purposes in Greece for 5 of the previous 6 years. Digital Nomad Visa holders are not eligible.
Article 5B (7% for foreign pensioners)
For Article 5B, the cut-off is also 2 July, but the deadline is 31 October (AADE press release, 25 September 2026; A.1192/2026):
- Move by 2 July: choose that year or the next. For that year, apply by 31 October of that year. For the next year, apply by 31 October of the next year, and the regime starts then.
- Move later: the regime starts the following year, and you apply by 31 October of that year.
E-invoicing from 2 November 2026
Since 2 March 2026, large businesses have had to issue B2B invoices electronically. Everyone else, freelancers included, follows from 2 November 2026 (AADE decision A.1197/2026). It covers invoices to Greek businesses, to businesses outside the EU and to the public sector. For public-sector clients, e-invoicing was already mandatory under separate rules for public contracts and General Government expenses.
A transition period runs until 31 January 2027, but only if you filed a declaration with a start date no later than 2 November 2026. From 1 February 2027, invoices in scope can only be issued through an approved provider or AADE’s free apps. Details: e-invoicing in Greece explained.
The calendar at a glance
| Month | What’s due |
|---|---|
| Every month | EFKA for the previous month; monthly VAT return and payment; VIES statement by the 26th |
| January | Q4 VAT return (quarterly filers); e-invoicing transition ends 31 January 2027 |
| February | Last income tax instalment and last ENFIA instalment (last working day) |
| March | Income tax filing opens (15 March); new ENFIA assessments, first instalment (2026: 31 March) |
| April | Q1 VAT return |
| May | 15 May: last day for the 4% early-filing discount |
| June | 15 June: last day for the 3% discount |
| July | 2 July: 5C/5B cut-off for start or move dates; 15 July: filing deadline and 2% discount (2026: 24 July); Q2 VAT return; first income tax instalment (last working day) |
| August–December | Income tax and ENFIA instalments (last working day) |
| October | Q3 VAT return; 31 October: Article 5B application |
| November | 2 November 2026: mandatory e-invoicing for small businesses |
| December | End of year: Article 5C application deadline |
What a missed deadline costs
Fines for late returns are set by Article 53 of the Tax Procedure Code (Law 5104/2024) and are imposed automatically:
- Late return with no tax to pay (including a zero VAT return): €100.
- Late income tax, VAT or withholding return with tax to pay: €250 with simple books, €500 with double-entry books.
- Late initial income tax return showing €100 tax or less: no fine.
Late payment adds interest on top. If you’ve already missed something, filing as soon as possible usually keeps the damage small. More on the costs in freelancer taxes in Greece.
Keeping track
None of these deadlines is hard on its own. The difficulty is that they overlap: a monthly VAT filer with EU clients and a property has four or five payments and filings due in some months. At taxomade, all of these are part of our ongoing bookkeeping from €89/month: we prepare and file your VAT returns, VIES statements and annual return and keep track of EFKA and instalment dates, in English, German, Spanish or Greek. Send us a message via WhatsApp or our contact form for a free compliance check. For market prices, see how much an accountant costs in Greece.
Frequently asked questions
When is the deadline for tax returns in Greece in 2026?
The law sets a filing window from 15 March to 15 July. For tax year 2025, AADE extended the deadline to 24 July 2026 for individuals and for companies whose tax year ended on 31 December 2025. The 2027 dates follow the same law unless AADE extends them again.
When are VAT returns due in Greece?
By the last working day of the month after the tax period ends. Double-entry businesses such as IKEs and businesses with simple books that started on or after 1 January 2024 file monthly. Older businesses with simple books file quarterly. Payment is due by the same deadline.
When do I have to pay EFKA contributions as a freelancer in Greece?
Monthly, by the last working day of the following month. The contribution for September is due by the end of October, for example. Late payments carry surcharges.
Can I pay Greek income tax in instalments?
Yes. Individuals can pay in eight equal monthly instalments, the first by the last working day of July and the last by the last working day of February the following year. Filing early and paying in full by the first instalment date earns a discount of 4%, 3% or 2%.
When is ENFIA due in 2026?
AADE issued the 2026 ENFIA assessments in March. You can pay in one go or in up to 12 monthly instalments, the first by 31 March 2026 and the last by the last working day of February 2027.
What is the fine for filing a tax return late in Greece?
A late return with no tax to pay costs €100. If a late return shows tax to pay, the fine is €250 for businesses with simple books and €500 with double-entry books. A late initial income tax return showing €100 tax or less carries no fine. The fines are imposed automatically.
Rules as of October 2026 (Income Tax Code art. 67, 69 and 71, Law 5297/2026 art. 249, A.1140/2026, VAT Code art. 38, A.1049/2025, A.1222/2020, Law 4223/2013 art. 8, A.1192/2026, A.1197/2026, Tax Procedure Code art. 53).