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Tax in Thivais - also known as Thiva - operates primarily under national Greek tax law that applies uniformly across the country. The Independent Authority for Public Revenue, known as AADE in Greek, administers taxes, runs electronic filing systems, conducts audits, and enforces collections. While most taxes are national, some levies are set or collected locally by the Municipality of Thiva, such as municipal property duties and certain business fees. If you live, work, run a business, own property, or invest in Thivais, you will interact with national rules on income tax, value added tax, corporate tax, and property tax, along with municipal fees tied to real estate and business activity.
Individuals are taxed on worldwide income if they are Greek tax residents, and on Greek-source income if they are non-residents. Companies and self-employed professionals must register, keep proper books, comply with electronic bookkeeping through AADE myDATA, and file returns on set deadlines. Greece applies a progressive personal income tax, a standard VAT rate with reduced rates for specific goods and services, a corporate income tax, withholding taxes on certain payments, and an annual real estate tax known as ENFIA. Buying and selling real estate is also subject to transfer taxes or VAT depending on the property and timing. Local operations in Thivais must also account for municipal duties embedded in electricity bills and business licenses, and accommodations are subject to the nationwide stay charge that funds climate resilience.
You may need a tax lawyer in Thivais when you face a tax audit or receive an assessment you believe is incorrect. A lawyer can help you respond to AADE requests, protect your rights during an audit, and prepare an administrative appeal within strict deadlines. If you are relocating to Greece or changing your tax residency, legal advice helps you plan residency status, treaty relief, and any special incentive regimes for new residents, retirees, or inbound workers.
Property transactions in Thivais often benefit from legal review, including due diligence on taxes owed, transfer taxes, ENFIA issues, short-term rental rules, and municipal fees. Business owners and freelancers rely on legal counsel for VAT compliance, contract drafting that allocates tax risks, selection of legal entity, cross-border supply of services, and rules for electronic books under myDATA. If you have tax debts, a lawyer can advise on installment programs and negotiate with the tax office to avoid aggressive collection measures. For inheritance and gifts, legal support ensures proper filings, valuations, and potential reliefs. Finally, when disputes escalate, a tax lawyer can represent you before the Dispute Resolution Directorate and the administrative courts.
National framework. Greek tax rules are set by the Income Tax Code, the VAT Code, the Tax Procedure Code, and related legislation interpreted by AADE. Thivais taxpayers use AADE systems to obtain a tax number, file returns, receive notices, and pay liabilities. Most filings are electronic via myAADE. Businesses and self-employed must report invoices and revenue to AADE electronic books known as myDATA. Failure to comply can trigger administrative fines and interest.
Tax residency and filings. You are generally considered a Greek tax resident if you spend 183 days or more in Greece in a year or if your center of vital interests is in Greece. Residents file an annual E1 income tax return and, if applicable, schedules for rental income, investment income, and business income. Companies and freelancers file additional forms such as the E3 and VAT returns. Filing deadlines are set each year and late filings can attract fixed fines plus monthly interest.
VAT in Thivais. The standard VAT rate in Greece applies in Thivais, with reduced rates for specific goods and services. Businesses engaged in taxable supplies usually must register for VAT, charge VAT on sales, and recover VAT on inputs where permitted. Filing can be monthly or quarterly depending on the taxpayer category. Certain activities are VAT exempt, and special schemes may apply, so individual analysis is important.
Corporate and self-employment. Companies pay corporate income tax on profits and may be subject to withholding taxes on dividends, interest, and royalties. Self-employed professionals pay income tax on net profits and social security contributions to EFKA. Choosing the right business form, such as a sole proprietorship or a private company known as an IKE, has tax and liability consequences. Registration with the General Commercial Registry known as GEMI can be required.
Property taxes and real estate. Owners of property in Thivais pay the annual ENFIA tax. Municipal property duty known as TAP is commonly collected through electricity bills along with municipal fees for cleanliness and lighting. Real estate transfers are typically subject to real estate transfer tax or in some cases VAT depending on the property and applicable rules. Rentals are taxed as income, and short-term rentals must follow AADE rules for registration and periodic reporting.
Local municipal levies. The Municipality of Thiva can impose local fees related to business signage, advertising, public space use, and waste collection. Hotels and accommodations collect a nationwide stay charge that varies by category and season but is paid locally. Businesses must factor these charges into their pricing and compliance plans.
Audits, penalties, and disputes. AADE conducts desk and on-site audits. Common triggers include discrepancies in myDATA, mismatches between reported income and third-party data, and unusual VAT refund claims. Penalties include fixed fines for procedural breaches and interest on late payments. If you disagree with an assessment, you generally must file an administrative appeal to the Dispute Resolution Directorate within a short deadline, commonly 30 days for domestic taxpayers. Only after this step can you proceed to the administrative courts if needed. Record-keeping periods are long, so keep supporting documents for at least five years, and in some cases longer.
You can obtain an AFM at the local tax office known as the DOU that serves Thivais. Bring identification and any required residency or business documents. Non-residents can appoint a tax representative with a notarized power of attorney. In some cases, Citizens Service Centers known as KEP can help with applications or appointments. Once issued, your AFM is used for all tax filings and property transactions.
You are typically a resident if you spend 183 days or more in Greece in a calendar year, or if your center of vital interests is in Greece. Residency affects whether you are taxed on worldwide income. If you change residency, you must file a residency change with AADE and may need to provide documentation. Tax treaties can affect how income is taxed, especially if you have ties to another country.
Residents face personal income tax on employment, self-employment, rental, and investment income. Real estate owners pay ENFIA annually. When you buy property, you pay transfer tax or VAT depending on the property. VAT is charged on many goods and services you purchase. If you earn income from short-term rentals or other activities, you must declare it on your tax return and follow any special registration rules.
Most businesses that make taxable supplies in Greece must register and charge VAT, with certain exemptions for specific activities or small operators. The exact threshold or exemption depends on current law and the nature of your activity. Because rules change, consult a local accountant or lawyer before you start trading to confirm the right approach and avoid penalties.
myDATA is AADEs electronic bookkeeping platform. Businesses issue invoices and report revenue and expenses so that AADE maintains electronic books. Reporting is mandatory for most businesses and self-employed professionals. Not complying can result in fines and disallowance of expenses, so you should set up compliant invoicing and accounting systems before starting operations.
Buying a property generally triggers real estate transfer tax, or in some circumstances VAT can apply depending on the property and current rules. You will also pay notary, registry, and legal fees. After purchase, you will be subject to ENFIA annually, and municipal duties often billed via the electricity account. Always perform a tax and legal check before signing to ensure there are no unpaid taxes or municipal charges attached to the property.
If you rent your property on platforms for short stays, you must register the property in AADEs short-term rental registry and include the registration number in listings. You must file periodic statements of bookings and report the income on your annual tax return. Exceeding certain activity levels may reclassify the activity as a business for VAT or social security, so get advice if you manage multiple properties or offer significant services.
You must usually file an administrative appeal to the Dispute Resolution Directorate within a short deadline stated on the notice, commonly 30 days if you reside in Greece. The appeal should include legal arguments and supporting documents. If the appeal is rejected or not answered within the legal timeframe, you can proceed to the competent administrative court. Deadlines are strict, so seek legal help promptly.
AADE offers installment arrangements for many types of tax debts. Options vary depending on whether the debt is considered regular or extraordinary and whether you apply before or after default. Interest applies to outstanding balances. Setting up a plan early can prevent enforcement measures such as bank account seizures or liens, so contact AADE or a lawyer as soon as you anticipate difficulty paying.
Keep all tax records for at least five years after the end of the relevant tax year. In practice, longer retention is prudent for property documents, corporate records, and VAT documentation. During an audit, AADE can request invoices, contracts, bank statements, and other evidence supporting your filings, so maintain organized records and backups.
Independent Authority for Public Revenue AADE - National tax authority responsible for registrations, filings, audits, collections, and the myAADE and myDATA systems.
Local Public Revenue Office DOU serving Thivais - Handles AFM numbers, local taxpayer services, and in-person matters not completed online.
Municipality of Thiva - Finance Directorate - Provides information on municipal fees, TAP municipal property duty, business signage and public space fees, and local billing through electricity accounts.
Citizens Service Center KEP Thivais - Assists residents and businesses with administrative procedures, appointments, and document submissions.
General Commercial Registry GEMI - Registry for companies and some business activities, including filings for IKE and other company forms.
EFKA - National social security institution for registration and contributions for employees and self-employed.
Dispute Resolution Directorate - National body that hears administrative tax appeals before cases proceed to court.
Ministry of Finance - Sets fiscal policy and issues guidance that impacts taxes nationwide.
Chamber of Boeotia - Business support and information on local commerce, useful for startups and expanding businesses.
Bar Association of Thebes Dikigorikos Syllogos Thivon - Professional body for local lawyers who can provide tax and administrative law assistance.
Clarify your situation. Write down the facts, amounts, and dates. Identify whether the issue concerns income tax, VAT, property tax, municipal fees, or an audit notice. Check any deadlines on official letters immediately.
Gather documents. Collect contracts, invoices, bank statements, property deeds, rental platform reports, and prior tax returns. For audits and appeals, organized documentation is crucial.
Set up your AADE access. Ensure you have myAADE credentials and that your personal details and bank accounts are accurate. If you are a new arrival, obtain an AFM and, if needed, appoint a tax representative.
Consult professionals. In Greece, an accountant handles routine filings and myDATA setup, while a tax lawyer advises on legal risks, audits, appeals, residency planning, and complex transactions. If your matter involves a deadline or potential penalties, prioritize speaking with a lawyer.
Plan compliance. If starting or expanding a business in Thivais, choose the right entity, register with GEMI if required, confirm VAT obligations, and implement invoicing and myDATA reporting from day one. For property, complete legal and tax due diligence before signing.
Address debts proactively. If you owe taxes, explore installment arrangements and avoid enforcement actions. A lawyer can negotiate terms and ensure you keep your rights while staying compliant.
Escalate disputes correctly. If you receive an unfavorable assessment, prepare and file an administrative appeal with the Dispute Resolution Directorate within the legal deadline. If necessary, proceed to the administrative courts with legal representation.
Keep records. Maintain a complete archive of tax and legal documents for at least five years, and longer for property and corporate matters. Good record-keeping reduces risk and speeds up resolutions.
With the right guidance and timely action, most tax matters in Thivais can be managed efficiently. A local tax lawyer can help you navigate national rules, local practices, and deadlines so you can protect your rights and move forward confidently.
