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Tax in Thivais operates under Greece's national tax framework, administered by the Independent Authority for Public Revenue - AADE. While rules are national, many procedures are handled locally through the competent tax office - the DOY of Thivais - and regional administrative courts. If you live, own property, operate a business, or earn income connected to Thivais, Greek tax rules on income, value added tax, property, inheritance, and business compliance will likely apply to you.
Individuals and businesses are identified by a Tax Identification Number - AFM. Most filings and payments are made electronically through AADE's online portals, and businesses must maintain electronic books via the myDATA platform. Local factors in Thivais - such as property zone values, municipal levies included in electricity bills, and the workload of the local tax office - can affect timing, assessments, and the practical steps you must follow.
Many tax matters can be handled by a qualified accountant, yet a lawyer is often crucial when rights, strategy, or disputes are involved. You may benefit from a tax lawyer in these situations:
- You receive an audit notice, assessment, or fine and need to respond within short statutory deadlines.
- You disagree with an assessment and want to file an administrative appeal or go to the administrative courts.
- You are buying or selling real estate in Thivais and need to manage transfer tax, ENFIA records, and contract terms to avoid unexpected liabilities.
- You are starting, restructuring, or closing a business and must plan for corporate income tax, VAT, withholding, payroll taxes, and myDATA compliance.
- You have cross-border issues - tax residence, double tax relief, foreign assets reporting, or withholding on dividends, interest, and royalties.
- You have inherited property or received a gift and must file the required declarations, calculate tax, and clear title for future transactions.
- You have tax debts and want to negotiate installment plans, suspensions, or settlements, or to protect against enforcement measures such as bank account seizures.
- You operate short-term rentals or multiple properties and need to align licensing, tax reporting, and municipal rules to avoid penalties.
Core taxes and procedures you will encounter in Thivais are governed by Greek law, with the following points especially relevant:
- Individual income tax is progressive, with annual returns filed electronically. Greek tax residents are taxed on worldwide income, while non-residents are taxed on Greek-source income. Tax credits and special rules vary by category of taxpayer and income type.
- Corporate income tax applies to companies, with advance tax prepayments commonly due for the following year. Companies must maintain proper books, issue compliant invoices, and report through AADE's myDATA e-books system.
- VAT applies to supplies of goods and services. The standard rate is 24 percent, with reduced rates of 13 percent and 6 percent for specific goods and services. Registration, invoicing, and periodic VAT returns are mandatory when carrying out taxable activities.
- Property tax - ENFIA - is levied annually on owners and is based on objective property values and characteristics recorded in the E9 registry. Accurate E9 filings are essential to avoid overassessment or fines.
- Real estate transfers typically face real estate transfer tax, plus notarial and land registry or cadastre fees. In specific cases, VAT may apply to new constructions depending on their status and the applicable rules at the time of sale.
- Municipal charges such as cleaning-lighting fees and the real estate municipal duty - TAP - are usually billed through electricity accounts. Buyers and sellers should ensure municipal clearances during property transfers.
- Inheritance and gift taxes apply depending on kinship category and asset type. Declarations are submitted to the competent tax office and must be supported by property valuations and certificates.
- Audits can be desk-based or on-site. If you receive an assessment, you generally have 30 days to file an administrative appeal with AADE's Dispute Resolution Directorate - DED - 60 days if you reside abroad. If the DED decision is adverse or delayed beyond statutory limits, you may proceed to the competent Administrative Court of First Instance for Boeotia.
- Deadlines, rates, and installment options can change. Each filing season AADE publishes specific due dates for returns and payments. Always verify the current year's rules.
You apply at the competent DOY with your ID or passport and required forms. Non-residents may need additional documents and a proxy. Many applications can be supported by a local accountant or submitted by an authorized representative. Keep the AFM safe - you will need it for almost all tax and property procedures.
AADE announces the annual filing window - typically in the first half of the year. Deadlines are often set for mid-year, and payments are made in installments determined each year. If you have Greek-source income or are a Greek tax resident, filing is generally required even if tax is fully withheld. Confirm the current year's due dates.
If you carry out taxable economic activity, you must register for VAT, issue compliant invoices, keep books through myDATA, and file periodic VAT returns - monthly or quarterly depending on your status. Even small turnovers require careful compliance. Some activities are exempt, but invoicing and record-keeping rules still apply.
ENFIA is based on objective property values, area, property type, floor, age, and zone coefficients registered in your E9. AADE issues an annual assessment which is payable in several monthly installments. If your E9 data are wrong or outdated, you can correct them and seek a recalculation.
Sales of most used residential properties are subject to real estate transfer tax, plus notarial, registry, and cadastre fees. In specific cases involving new construction, VAT rules may apply depending on the property's status and the law in force. Before signing, coordinate with a lawyer and notary to check taxes, liens, municipal dues, and E9-ENFIA records.
Read the notice carefully, note deadlines, and gather all requested records - invoices, contracts, bank statements, accounting books, and prior filings. Respond on time and in writing through the channels stated. Consider engaging a lawyer to manage communications, protect legal positions, and negotiate scope and timing.
File an administrative appeal to the Dispute Resolution Directorate - DED - within 30 days of notification - 60 days for non-residents. The appeal must state facts, legal grounds, and evidence. If DED rejects your appeal or does not respond within the statutory period, you can file a judicial appeal at the competent Administrative Court of First Instance. A lawyer is strongly recommended at both stages.
Freelancers report business income, deduct allowable expenses, and pay progressive income tax. Advance tax prepayment for the next year commonly applies. Social security contributions to EFKA are separate from tax and must be paid to claim deductions and stay compliant. myDATA e-books and proper invoicing are required.
Greek tax residents are taxed on worldwide income. You may claim foreign tax credits under domestic rules and applicable double tax treaties. Non-residents are taxed only on Greek-source income. Residence depends on days of presence and center of vital interests. Obtain and retain certificates of tax residence and proof of foreign taxes paid.
AADE offers installment arrangements for assessed debts, commonly under standard programs that allow multiple monthly installments subject to eligibility and interest. Timely application is important to avoid enforcement actions like bank account seizures. A lawyer or accountant can help you select an appropriate plan and submit a complete application.
- Independent Authority for Public Revenue - AADE - Greece's tax authority for registrations, filings, audits, and appeals.
- DOY Thivais - the local tax office serving Thivais for AFM applications, in-person filings, and certifications.
- Dispute Resolution Directorate - DED - the body that handles administrative tax appeals before cases go to court.
- Administrative Court of First Instance competent for Boeotia - the court that hears tax disputes after the administrative appeal stage.
- Citizens' Service Centers - KEP - for certifications, appointments, and guidance on administrative procedures.
- Hellenic Cadastre - Ktimatologio - for property registrations and certificates needed in tax and real estate matters.
- Notaries in Thivais and Boeotia - for real estate transactions and related tax filings through AADE's myProperty system.
- EFKA - Social security agency for contributions that interact with taxable income and allowable deductions.
- Chamber of Boeotia - support for business setup, compliance orientation, and local business services.
- Bar Association of Thebes - lawyer directory and professional standards for legal practitioners in the area.
1 - Define your goal. Clarify whether you need help with a filing, an audit, a property transaction, an inheritance, or a dispute.
2 - Gather documents. Collect AFM details, IDs, prior returns and payment proofs, invoices, contracts, bank statements, property deeds, E9-ENFIA statements, and correspondence from AADE.
3 - Check deadlines. Many tax actions have 30-day response windows. Missing a deadline can limit your options or increase costs.
4 - Consult local professionals. Contact a tax lawyer in Thivais for strategy and rights, and an accountant for bookkeeping, myDATA, and calculations. Ask about experience with AADE, DED appeals, and the local courts.
5 - Plan the procedure. Decide on the exact filings to make, evidence to submit, and whether to seek an installment plan, correction, or appeal. For property, coordinate with a notary from the start.
6 - Document everything. File electronically when possible, keep receipts and submission IDs, and store all communications. Accurate records strengthen your position in audits and appeals.
7 - Monitor outcomes. Track AADE notices, appeal decisions, and court dates. Adjust your compliance processes to prevent future issues.
The tax framework changes regularly. Before acting, verify current rules and seek professional advice tailored to your situation in Thivais.
