Thousands of business owners to receive ENFIA refunds under 2025 Law

Thousands of business property owners will be refunded ENFIA taxes paid between 2014 and 2019, following a law adopted in early 2025. According to a circular issued by the Independent Authority for Public Revenue (AADE), eligible recipients are both individuals and legal entities that used the properties in question for their own business activities.

The law grants an exceptional extension—overriding standard statute-of-limitations rules—allowing owners who had failed to declare “own use” of their premises to file amended tax returns for the years 2014–2019. These corrections were permitted up until June 30, 2025.

Only property owners who were originally entitled to ENFIA exemption under Article 3 of the 2013 law qualify for this opportunity.

Since the legislation did not prohibit the reimbursement of ENFIA amounts paid in error, AADE confirmed that these wrongly charged sums will now be returned to eligible taxpayers.