🇬🇷EU Tax Calendar

Greece Tax Calendar 2026–2027

Every Independent Authority for Public Revenue (AADE) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.

Next Greece deadline

Oct 26, 2026 · tomorrow

Recapitulative statements (VIES, F4/F5) — September 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for September 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Add these dates to your calendar (.ics)
GreekEuro (EUR)January 1 – December 31

January2026

Jan26

Recapitulative statements (VIES, F4/F5) — December 2025

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for December 2025, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Jan30

VAT return, monthly filers (F2) — December 2025

Periodic VAT return for December 2025 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Jan30

VAT return, quarterly filers (F2) — Q4 2025

Periodic VAT return for Q4 2025 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends.

Φ2VAT
Jan30

Social security contributions and APD (e-EFKA) — December 2025

Employers pay employer and employee e-EFKA contributions for December 2025 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Jan30

Personal income tax, 7th of 8 instalments — tax year 2024

7th of eight equal monthly instalments of income tax assessed on the 2024 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Jan30

Corporate income tax, 7th of 8 instalments — tax year 2024

7th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2024 (last working day of each month, July to February).

Corporate Tax
Jan30

ENFIA property tax, monthly instalment — ENFIA 2025

Monthly instalment of the 2025 Single Property Tax (ENFIA), due by the last working day of January 2026.

Property Tax

February2026

Feb2

Wage withholding tax return and payment (FMY) — wages paid in November 2025

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in November 2025 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Feb26

Recapitulative statements (VIES, F4/F5) — January 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for January 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Feb27

VAT return, monthly filers (F2) — January 2026

Periodic VAT return for January 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Feb27

Social security contributions and APD (e-EFKA) — January 2026

Employers pay employer and employee e-EFKA contributions for January 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Feb27

Personal income tax, 8th of 8 instalments — tax year 2024

8th of eight equal monthly instalments of income tax assessed on the 2024 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Feb27

Corporate income tax, 8th of 8 instalments — tax year 2024

8th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2024 (last working day of each month, July to February).

Corporate Tax
Feb27

ENFIA property tax, final instalment — ENFIA 2025

Final monthly instalment of the 2025 Single Property Tax (ENFIA); the last instalment is always due by the last working day of February of the following year.

Property Tax

March2026

Mar2

Wage withholding tax return and payment (FMY) — wages paid in December 2025

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in December 2025 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Mar26

Recapitulative statements (VIES, F4/F5) — February 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for February 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Mar31

VAT return, monthly filers (F2) — February 2026

Periodic VAT return for February 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Mar31

Wage withholding tax return and payment (FMY) — wages paid in January 2026

Employers file the withholding return for tax withheld from wages and pensions paid in January 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Mar31

Social security contributions and APD (e-EFKA) — February 2026

Employers pay employer and employee e-EFKA contributions for February 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Mar31

ENFIA property tax, 1st of 12 instalments — ENFIA 2026

1st of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

April2026

Apr27

Recapitulative statements (VIES, F4/F5) — March 2026

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for March 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Apr30

VAT return, monthly filers (F2) — March 2026

🏛 Orthodox Good Friday (Μεγάλη Παρασκευή)

Periodic VAT return for March 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Apr30

VAT return, quarterly filers (F2) — Q1 2026

🏛 Orthodox Good Friday (Μεγάλη Παρασκευή)

Periodic VAT return for Q1 2026 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends.

Φ2VAT
Apr30

Wage withholding tax return and payment (FMY) — wages paid in February 2026

🏛 Orthodox Good Friday (Μεγάλη Παρασκευή)

Employers file the withholding return for tax withheld from wages and pensions paid in February 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Apr30

Social security contributions and APD (e-EFKA) — March 2026

🏛 Orthodox Good Friday (Μεγάλη Παρασκευή)

Employers pay employer and employee e-EFKA contributions for March 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Apr30

ENFIA property tax, 2nd of 12 instalments — ENFIA 2026

🏛 Orthodox Good Friday (Μεγάλη Παρασκευή)

2nd of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

May2026

May15

E1 early-filing discount, 4% cut-off — tax year 2025

Individuals who file the E1 return by 15 May 2026 and pay the whole tax by the first-instalment date (end of July) get a 4% discount; after this date the discount drops to 3%.

Personal Income Tax
May26

Recapitulative statements (VIES, F4/F5) — April 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for April 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
May29

VAT return, monthly filers (F2) — April 2026

Periodic VAT return for April 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
May29

Social security contributions and APD (e-EFKA) — April 2026

Employers pay employer and employee e-EFKA contributions for April 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
May29

ENFIA property tax, 3rd of 12 instalments — ENFIA 2026

3rd of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

June2026

Jun2

Wage withholding tax return and payment (FMY) — wages paid in March 2026

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in March 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Jun15

E1 early-filing discount, 3% cut-off — tax year 2025

Filing the E1 return by 15 June 2026 and paying in full by the end of July earns a 3% discount; returns filed by the 15 July deadline earn 2%.

Personal Income Tax
Jun26

Recapitulative statements (VIES, F4/F5) — May 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for May 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Jun30

VAT return, monthly filers (F2) — May 2026

Periodic VAT return for May 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Jun30

Wage withholding tax return and payment (FMY) — wages paid in April 2026

Employers file the withholding return for tax withheld from wages and pensions paid in April 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Jun30

Social security contributions and APD (e-EFKA) — May 2026

Employers pay employer and employee e-EFKA contributions for May 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Jun30

ENFIA property tax, 4th of 12 instalments — ENFIA 2026

4th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

July2026

Jul24

Personal income tax return (E1) — tax year 2025

⚠️ Holiday impact

Individuals file the 2025 income tax return (E1, with E2/E3 schedules where relevant) on myAADE; the statutory deadline of 15 July 2026 was extended by AADE to 24 July 2026.

Ε1Personal Income Tax
Jul24

Corporate income tax return (form N) — tax year 2025

⚠️ Holiday impact

Companies and other legal entities with a 31 December year-end file the 2025 return (form N) on myAADE; the statutory 15 July 2026 deadline was extended to 24 July 2026. Non-calendar years: last working day of the sixth month after year-end.

ΝCorporate Tax
Jul27

Recapitulative statements (VIES, F4/F5) — June 2026

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for June 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Jul31

VAT return, monthly filers (F2) — June 2026

Periodic VAT return for June 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Jul31

VAT return, quarterly filers (F2) — Q2 2026

Periodic VAT return for Q2 2026 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends.

Φ2VAT
Jul31

Wage withholding tax return and payment (FMY) — wages paid in May 2026

Employers file the withholding return for tax withheld from wages and pensions paid in May 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Jul31

Social security contributions and APD (e-EFKA) — June 2026

Employers pay employer and employee e-EFKA contributions for June 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Jul31

Personal income tax, 1st of 8 instalments — tax year 2025

1st of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February); paying the full amount by this date earns the early-filing discount (4%, 3% or 2%).

Personal Income Tax
Jul31

Corporate income tax, 1st of 8 instalments — tax year 2025

1st of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February).

Corporate Tax
Jul31

ENFIA property tax, 5th of 12 instalments — ENFIA 2026

5th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

August2026

Aug26

Recapitulative statements (VIES, F4/F5) — July 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for July 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Aug31

VAT return, monthly filers (F2) — July 2026

Periodic VAT return for July 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Aug31

Wage withholding tax return and payment (FMY) — wages paid in June 2026

Employers file the withholding return for tax withheld from wages and pensions paid in June 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Aug31

Social security contributions and APD (e-EFKA) — July 2026

Employers pay employer and employee e-EFKA contributions for July 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Aug31

Personal income tax, 2nd of 8 instalments — tax year 2025

2nd of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Aug31

Corporate income tax, 2nd of 8 instalments — tax year 2025

2nd of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February).

Corporate Tax
Aug31

ENFIA property tax, 6th of 12 instalments — ENFIA 2026

6th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

September2026

Sep28

Recapitulative statements (VIES, F4/F5) — August 2026

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for August 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Sep30

VAT return, monthly filers (F2) — August 2026

Periodic VAT return for August 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Sep30

Wage withholding tax return and payment (FMY) — wages paid in July 2026

Employers file the withholding return for tax withheld from wages and pensions paid in July 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Sep30

Social security contributions and APD (e-EFKA) — August 2026

Employers pay employer and employee e-EFKA contributions for August 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Sep30

Personal income tax, 3rd of 8 instalments — tax year 2025

3rd of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Sep30

Corporate income tax, 3rd of 8 instalments — tax year 2025

3rd of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February).

Corporate Tax
Sep30

ENFIA property tax, 7th of 12 instalments — ENFIA 2026

7th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

October2026

Current
Oct26

Recapitulative statements (VIES, F4/F5) — September 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for September 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Oct30

VAT return, monthly filers (F2) — September 2026

Periodic VAT return for September 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Oct30

VAT return, quarterly filers (F2) — Q3 2026

Periodic VAT return for Q3 2026 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends.

Φ2VAT
Oct30

Social security contributions and APD (e-EFKA) — September 2026

Employers pay employer and employee e-EFKA contributions for September 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Oct30

Personal income tax, 4th of 8 instalments — tax year 2025

4th of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Oct30

Corporate income tax, 4th of 8 instalments — tax year 2025

4th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February).

Corporate Tax
Oct30

ENFIA property tax, 8th of 12 instalments — ENFIA 2026

8th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

November2026

Nov2

Wage withholding tax return and payment (FMY) — wages paid in August 2026

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in August 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Nov26

Recapitulative statements (VIES, F4/F5) — October 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for October 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Nov30

VAT return, monthly filers (F2) — October 2026

Periodic VAT return for October 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Nov30

Wage withholding tax return and payment (FMY) — wages paid in September 2026

Employers file the withholding return for tax withheld from wages and pensions paid in September 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Nov30

Social security contributions and APD (e-EFKA) — October 2026

Employers pay employer and employee e-EFKA contributions for October 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Nov30

Personal income tax, 5th of 8 instalments — tax year 2025

5th of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Nov30

Corporate income tax, 5th of 8 instalments — tax year 2025

5th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February).

Corporate Tax
Nov30

ENFIA property tax, 9th of 12 instalments — ENFIA 2026

9th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

December2026

Dec28

Recapitulative statements (VIES, F4/F5) — November 2026

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for November 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions.

Φ4Φ5EC Sales List
Dec31

VAT return, monthly filers (F2) — November 2026

Periodic VAT return for November 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments).

Φ2VAT
Dec31

Wage withholding tax return and payment (FMY) — wages paid in October 2026

Employers file the withholding return for tax withheld from wages and pensions paid in October 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code).

Payroll & Social Security
Dec31

Social security contributions and APD (e-EFKA) — November 2026

Employers pay employer and employee e-EFKA contributions for November 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date.

ΑΠΔPayroll & Social Security
Dec31

Personal income tax, 6th of 8 instalments — tax year 2025

6th of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February).

Personal Income Tax
Dec31

Corporate income tax, 6th of 8 instalments — tax year 2025

6th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February).

Corporate Tax
Dec31

ENFIA property tax, 10th of 12 instalments — ENFIA 2026

10th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

January2027

Jan26

Recapitulative statements (VIES, F4/F5) — December 2026

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for December 2026, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Jan29

VAT return, monthly filers (F2) — December 2026

Periodic VAT return for December 2026 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Jan29

VAT return, quarterly filers (F2) — Q4 2026

Periodic VAT return for Q4 2026 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Jan29

Social security contributions and APD (e-EFKA) — December 2026

Employers pay employer and employee e-EFKA contributions for December 2026 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Jan29

Personal income tax, 7th of 8 instalments — tax year 2025

7th of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Jan29

Corporate income tax, 7th of 8 instalments — tax year 2025

7th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Jan29

ENFIA property tax, 11th of 12 instalments — ENFIA 2026

11th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

February2027

Feb1

Wage withholding tax return and payment (FMY) — wages paid in November 2026

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in November 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Feb26

VAT return, monthly filers (F2) — January 2027

Periodic VAT return for January 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Feb26

Recapitulative statements (VIES, F4/F5) — January 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for January 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Feb26

Social security contributions and APD (e-EFKA) — January 2027

Employers pay employer and employee e-EFKA contributions for January 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Feb26

Personal income tax, 8th of 8 instalments — tax year 2025

8th of eight equal monthly instalments of income tax assessed on the 2025 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Feb26

Corporate income tax, 8th of 8 instalments — tax year 2025

8th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2025 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Feb26

ENFIA property tax, 12th of 12 instalments — ENFIA 2026

12th of 12 equal monthly instalments (minimum €10 each) of the 2026 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2027.

Property Tax

March2027

Mar1

Wage withholding tax return and payment (FMY) — wages paid in December 2026

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in December 2026 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Mar26

Recapitulative statements (VIES, F4/F5) — February 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for February 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Mar31

VAT return, monthly filers (F2) — February 2027

Periodic VAT return for February 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Mar31

Wage withholding tax return and payment (FMY) — wages paid in January 2027

Employers file the withholding return for tax withheld from wages and pensions paid in January 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Mar31

Social security contributions and APD (e-EFKA) — February 2027

Employers pay employer and employee e-EFKA contributions for February 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Mar31

ENFIA property tax, 1st of 12 instalments — ENFIA 2027

1st of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

April2027

Apr26

Recapitulative statements (VIES, F4/F5) — March 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for March 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Apr29

VAT return, monthly filers (F2) — March 2027

Periodic VAT return for March 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Apr29

VAT return, quarterly filers (F2) — Q1 2027

Periodic VAT return for Q1 2027 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Apr29

Social security contributions and APD (e-EFKA) — March 2027

Employers pay employer and employee e-EFKA contributions for March 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Apr29

ENFIA property tax, 2nd of 12 instalments — ENFIA 2027

2nd of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

May2027

May4

Wage withholding tax return and payment (FMY) — wages paid in February 2027

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in February 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
May17

E1 early-filing discount, 4% cut-off — tax year 2026

⚠️ Holiday impact

Individuals who file the E1 return by 15 May 2027 and pay the whole tax by the first-instalment date (end of July) get a 4% discount; after this date the discount drops to 3%. AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
May26

Recapitulative statements (VIES, F4/F5) — April 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for April 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
May31

VAT return, monthly filers (F2) — April 2027

Periodic VAT return for April 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
May31

Wage withholding tax return and payment (FMY) — wages paid in March 2027

Employers file the withholding return for tax withheld from wages and pensions paid in March 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
May31

Social security contributions and APD (e-EFKA) — April 2027

Employers pay employer and employee e-EFKA contributions for April 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
May31

ENFIA property tax, 3rd of 12 instalments — ENFIA 2027

3rd of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

June2027

Jun15

E1 early-filing discount, 3% cut-off — tax year 2026

Filing the E1 return by 15 June 2027 and paying in full by the end of July earns a 3% discount; returns filed by the 15 July deadline earn 2%. AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Jun28

Recapitulative statements (VIES, F4/F5) — May 2027

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for May 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Jun30

VAT return, monthly filers (F2) — May 2027

Periodic VAT return for May 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Jun30

Wage withholding tax return and payment (FMY) — wages paid in April 2027

Employers file the withholding return for tax withheld from wages and pensions paid in April 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Jun30

Social security contributions and APD (e-EFKA) — May 2027

Employers pay employer and employee e-EFKA contributions for May 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Jun30

ENFIA property tax, 4th of 12 instalments — ENFIA 2027

4th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

July2027

Jul15

Personal income tax return (E1) — tax year 2026

Individuals file the 2026 income tax return (E1) between 15 March and 15 July 2027 (Art. 67(3) Income Tax Code); AADE has not announced any 2027 extension.

Ε1Personal Income Tax
Jul15

Corporate income tax return (form N) — tax year 2026

Legal entities with a 31 December year-end file the 2026 return (form N) between 15 March and 15 July 2027 (Art. 68(2) Income Tax Code); AADE has not announced any 2027 extension.

ΝCorporate Tax
Jul26

Recapitulative statements (VIES, F4/F5) — June 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for June 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Jul30

VAT return, monthly filers (F2) — June 2027

Periodic VAT return for June 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Jul30

VAT return, quarterly filers (F2) — Q2 2027

Periodic VAT return for Q2 2027 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Jul30

Social security contributions and APD (e-EFKA) — June 2027

Employers pay employer and employee e-EFKA contributions for June 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Jul30

Personal income tax, 1st of 8 instalments — tax year 2026

1st of eight equal monthly instalments of income tax assessed on the 2026 E1 return (due by the last working day of each month, July to February); paying the full amount by this date earns the early-filing discount (4%, 3% or 2%). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Jul30

Corporate income tax, 1st of 8 instalments — tax year 2026

1st of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2026 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Jul30

ENFIA property tax, 5th of 12 instalments — ENFIA 2027

5th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

August2027

Aug2

Wage withholding tax return and payment (FMY) — wages paid in May 2027

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in May 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Aug26

Recapitulative statements (VIES, F4/F5) — July 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for July 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Aug31

VAT return, monthly filers (F2) — July 2027

Periodic VAT return for July 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Aug31

Wage withholding tax return and payment (FMY) — wages paid in June 2027

Employers file the withholding return for tax withheld from wages and pensions paid in June 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Aug31

Social security contributions and APD (e-EFKA) — July 2027

Employers pay employer and employee e-EFKA contributions for July 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Aug31

Personal income tax, 2nd of 8 instalments — tax year 2026

2nd of eight equal monthly instalments of income tax assessed on the 2026 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Aug31

Corporate income tax, 2nd of 8 instalments — tax year 2026

2nd of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2026 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Aug31

ENFIA property tax, 6th of 12 instalments — ENFIA 2027

6th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

September2027

Sep27

Recapitulative statements (VIES, F4/F5) — August 2027

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for August 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Sep30

VAT return, monthly filers (F2) — August 2027

Periodic VAT return for August 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Sep30

Wage withholding tax return and payment (FMY) — wages paid in July 2027

Employers file the withholding return for tax withheld from wages and pensions paid in July 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Sep30

Social security contributions and APD (e-EFKA) — August 2027

Employers pay employer and employee e-EFKA contributions for August 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Sep30

Personal income tax, 3rd of 8 instalments — tax year 2026

3rd of eight equal monthly instalments of income tax assessed on the 2026 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Sep30

Corporate income tax, 3rd of 8 instalments — tax year 2026

3rd of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2026 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Sep30

ENFIA property tax, 7th of 12 instalments — ENFIA 2027

7th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

October2027

Oct26

Recapitulative statements (VIES, F4/F5) — September 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for September 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Oct29

VAT return, monthly filers (F2) — September 2027

Periodic VAT return for September 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Oct29

VAT return, quarterly filers (F2) — Q3 2027

Periodic VAT return for Q3 2027 for businesses keeping single-entry (simplified) books; file and pay by the last working day of the month after the quarter ends. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Oct29

Social security contributions and APD (e-EFKA) — September 2027

Employers pay employer and employee e-EFKA contributions for September 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Oct29

Personal income tax, 4th of 8 instalments — tax year 2026

4th of eight equal monthly instalments of income tax assessed on the 2026 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Oct29

Corporate income tax, 4th of 8 instalments — tax year 2026

4th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2026 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Oct29

ENFIA property tax, 8th of 12 instalments — ENFIA 2027

8th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

November2027

Nov1

Wage withholding tax return and payment (FMY) — wages paid in August 2027

⚠️ Holiday impact

Employers file the withholding return for tax withheld from wages and pensions paid in August 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Nov26

Recapitulative statements (VIES, F4/F5) — October 2027

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for October 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Nov30

VAT return, monthly filers (F2) — October 2027

Periodic VAT return for October 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Nov30

Wage withholding tax return and payment (FMY) — wages paid in September 2027

Employers file the withholding return for tax withheld from wages and pensions paid in September 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Nov30

Social security contributions and APD (e-EFKA) — October 2027

Employers pay employer and employee e-EFKA contributions for October 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Nov30

Personal income tax, 5th of 8 instalments — tax year 2026

5th of eight equal monthly instalments of income tax assessed on the 2026 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Nov30

Corporate income tax, 5th of 8 instalments — tax year 2026

5th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2026 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Nov30

ENFIA property tax, 9th of 12 instalments — ENFIA 2027

9th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

December2027

Dec27

Recapitulative statements (VIES, F4/F5) — November 2027

⚠️ Holiday impact

Monthly recapitulative statements of intra-EU supplies and services (F4) and intra-EU acquisitions (F5) for November 2027, filed on TAXISnet by the 26th of the following month; only for months with intra-EU transactions. AADE has not yet published 2027 dates; this follows the statutory rule.

Φ4Φ5EC Sales List
Dec31

VAT return, monthly filers (F2) — November 2027

Periodic VAT return for November 2027 for businesses keeping double-entry books; file on myAADE/TAXISnet and pay the balance by the last working day of the following month (balances over €100 may be split into two interest-free instalments). AADE has not yet published 2027 dates; this follows the statutory rule.

Φ2VAT
Dec31

Wage withholding tax return and payment (FMY) — wages paid in October 2027

Employers file the withholding return for tax withheld from wages and pensions paid in October 2027 and pay it by the end of the second month after payment (Art. 60(5) Income Tax Code). AADE has not yet published 2027 dates; this follows the statutory rule.

Payroll & Social Security
Dec31

Social security contributions and APD (e-EFKA) — November 2027

Employers pay employer and employee e-EFKA contributions for November 2027 and file the Analytical Periodic Declaration (APD) by the last working day of the following month; e-EFKA often extends the APD filing date, never the payment date. AADE has not yet published 2027 dates; this follows the statutory rule.

ΑΠΔPayroll & Social Security
Dec31

Personal income tax, 6th of 8 instalments — tax year 2026

6th of eight equal monthly instalments of income tax assessed on the 2026 E1 return (due by the last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Personal Income Tax
Dec31

Corporate income tax, 6th of 8 instalments — tax year 2026

6th of eight equal monthly instalments of corporate income tax and advance payment (prokatavoli) assessed on the form N return for calendar-year 2026 (last working day of each month, July to February). AADE has not yet published 2027 dates; this follows the statutory rule.

Corporate Tax
Dec31

ENFIA property tax, 10th of 12 instalments — ENFIA 2027

10th of 12 equal monthly instalments (minimum €10 each) of the 2027 Single Property Tax (ENFIA), due by the last working day of the month; the last instalment is always due by the last working day of February 2028. Assumes, as in 2026, that AADE issues the 2027 assessment by mid-March; the 2027 schedule is not yet published.

Property Tax

Key Tax Categories

Browse the main tax categories for Greece. Each category includes key forms and filing requirements.

VATVAT Return
CITCorporate Income Tax
PITPersonal Income Tax
SSSocial Security
WHTWithholding Tax
CTCapital Taxes

Frequently Asked Questions

When is the Greek VAT return due?
The periodic VAT return (F2) is filed and paid by the last working day of the month after the tax period. Businesses with double-entry books file monthly; businesses with single-entry (simplified) books file quarterly. A balance over €100 on a timely return can be paid in two interest-free instalments, the second by the end of the following month.
When is the Greek personal income tax return (E1) due?
By law the E1 return is filed between 15 March and 15 July of the following year. For tax year 2025 AADE extended the deadline to 24 July 2026. The tax is paid in up to eight monthly instalments, from the last working day of July to the last working day of February, and full payment by the end of July earns a 4%, 3% or 2% discount depending on how early the return was filed.
When do Greek companies file and pay corporate income tax?
Legal entities with a 31 December year-end file form N between 15 March and 15 July (24 July 2026 for tax year 2025, after AADE’s extension) and pay the tax plus advance payment in eight equal monthly instalments, July to February. Entities with another year-end file by the last working day of the sixth month after it.
What happens when a Greek tax deadline falls on a weekend or holiday?
Under Article 7 of the Tax Procedure Code (Law 4987/2022), a deadline that falls on a Saturday, Sunday or public holiday moves to the next day the tax administration is open. Many Greek deadlines are already set as the "last working day" of a month. Movable holidays follow Orthodox Easter.
How often is VAT filed in Greece?
This calendar shows a monthly VAT filing — 16 of them across the 2026–2027 calendar. Filing frequency depends on the turnover band and the scheme a business is registered under, so a smaller business may report less often than the monthly cycle listed here. Confirm your own frequency with Independent Authority for Public Revenue (AADE).
When is the corporate income tax return due in Greece?
Jul 24, 2026 — Corporate income tax return (form N) — tax year 2025 and Jul 15, 2027 — Corporate income tax return (form N) — tax year 2026. Greece's tax year in this calendar runs January 1 to December 31, so a company on a non-calendar financial year will have different dates. Independent Authority for Public Revenue (AADE) publishes the authoritative schedule.
When is the personal income tax return due in Greece?
Jul 24, 2026 (Personal income tax return (E1) — tax year 2025) and Jul 15, 2027 (Personal income tax return (E1) — tax year 2026). Extensions and agent-filed deadlines can differ; the dates above are the ones shown on this calendar.
How often are payroll and social security contributions paid in Greece?
The calendar lists 12 payroll & social security deadlines for the 2026–2027 period — a monthly cycle. Employer obligations depend on headcount and payroll size.
What does this Greece tax calendar cover?
168 filing and payment deadlines for 2026–2027, grouped by month: payroll & social security, vat, ec sales list, property tax, personal income tax and corporate tax. Each entry names the form where one applies and flags public holidays that fall near a deadline. The authority behind these dates is Independent Authority for Public Revenue (AADE).
Is this calendar official Independent Authority for Public Revenue (AADE) guidance?
No. It is a plain-English summary built to help you plan, and it is not tax advice. Dates can change, and your own obligations depend on your registration, turnover and scheme. Always confirm against Independent Authority for Public Revenue (AADE) before you rely on a date, and speak to a qualified adviser about your own situation.
Do EU-wide VAT rules change these Greece dates?
The EU VAT Directive sets a common framework, but each member state keeps its own filing calendar, thresholds and rates — which is why Greece has its own page here rather than a shared EU one. If you sell across borders, the One-Stop Shop lets you declare VAT centrally instead of registering in each country.

What Greece files, and how often

168 deadlines in the 2026–2027 calendar, by tax type.

  • Payroll & Social SecurityMonthly · 24 dates
  • VATMonthly · 16 dates
  • EC Sales ListMonthly · 12 dates · always the 26th
  • Property TaxMonthly · 12 dates
  • Personal Income TaxMonthly · 11 dates
  • Corporate TaxSeveral times a year · 9 dates

Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Independent Authority for Public Revenue (AADE).

Terms used on this page

Plain-English definitions, in case a word on a deadline is doing more work than it looks like.

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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Independent Authority for Public Revenue (AADE) announcements. Always verify with the {authority} website or a qualified tax professional. Independent Authority for Public Revenue (AADE) website.

Before you file or pay

How to verify a Greece tax deadline

1. Match the obligation. Check the tax type, period, registration and filing method. A VAT, payroll or income-tax date may not apply to every taxpayer.
2. Check the live notice. Public holidays, agent arrangements, extensions and account-specific instructions can change the operational due date.
3. Keep proof. Save the submission receipt and payment confirmation. Filing and paying can be separate actions with separate cut-off times.

Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Independent Authority for Public Revenue (AADE) before acting.

Check the official Independent Authority for Public Revenue (AADE) guidance

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