AADE to impose €2,500 fines on public and municipal officials for delays in tax declarations

Greece’s economic authorities are introducing, for the first time, financial penalties starting at €2,500 for public and municipal officials who delay or submit incorrect data required for the completion of income tax declarations. The measure comes alongside the introduction of fixed annual deadlines for filing tax returns.

Specifically, the Independent Authority for Public Revenue (AADE) will activate the Register of Entities Obliged to Submit Annual Income Files on January 1, 2026, introducing strict personal sanctions for those who fail to comply. Registration in the register is mandatory and applies to public-sector bodies and municipal services required to transmit data to AADE for the purposes of preparing tax declarations.

Through the new electronic register, all data necessary for the pre-filling and submission of tax returns—such as salaries, pensions, income from business activity, and withheld taxes—will be transmitted to AADE. Each entity is required to submit this data from January 16 until the last working day of February each year.

Who Will Be Fined

According to an AADE announcement, heads of accounting and payroll departments in the public sector face a personal fine of €2,500 if they fail to register in the system on time or do not update their details. Those subject to the penalties include:

• Heads of public legal entities (such as EFKA and EOPYY)
• Administrative secretaries in central government
• General secretaries of municipalities
• All department heads responsible for payroll clearance

In cases of late data submission, the fine will increase by €50 for each day of delay. In addition, if the digital platform is activated late due to AADE’s own delay, the fine may also be imposed on the Governor of AADE.

Implementation Timeline

The timetable set by the AADE Governor under Decision A.1195/2025 is described as strict, aiming to complete income tax assessments within the first half of the year:

• December 31, 2025 (1:00 p.m.): The digital application opens on the myAADE portal for the initial notification of entities
• January 1–15, 2026: Deadline for the initial registration of new obligated entities and for updating existing information
• January 16–February 27, 2026: Critical period for submitting electronic files on salaries, pensions, business income, dividends, interest, and royalties
• February 27, 2026: Final deadline for registering changes to responsible officials

The new framework aims to improve accountability, accuracy, and efficiency in the tax declaration process, ensuring timely completion of income tax assessments across the public sector.