Greece's Ministry of National Economy and Finance, together with the Ministry of Labour and Social Security and the Independent Authority for Public Revenue, issued a joint ministerial decision creating deadline extensions for tax and social security declarations and statements in exceptional events affecting the responsible accountant–tax professional, including illness, childbirth-related hospitalisation or death. Filings submitted within the extended deadlines are treated as timely, with no penalties or interest. The measure applies where the accountant–tax professional is hospitalised for at least three days in a public or private hospital due to illness or childbirth, or dies, and the relevant filing deadline falls between the first and thirtieth day of hospitalisation or up to the thirtieth day after death. Eligibility requires that the accountant was authorised by the client via myAADE (with the additional role in place) from the month preceding the hospital admission and that the authorisation remained active, evidenced by a myAADE authorisation certificate. For hospitalisation of up to 30 days, the extension runs to the end of the month following discharge, while longer hospitalisations extend to the end of the month following the month in which 30 days of hospitalisation are completed. In the event of death, deadlines extend to the end of the second month after the month of death. Submissions can be made digitally via myAADE “My Requests” or the myAADEapp, or by post or in person, and social security documentation can also be submitted to the competent local e-EFKA directorate by email scan or other specified means; in death cases, filings relating to the deceased accountant are submitted by the heirs. The arrangement covers filings with submission deadlines from 10 April 2023 onwards. Any penalties already imposed for late filings submitted from 10 April 2023 up to the decision’s publication, where the cases fall under article 67 of Law 5042/2023, are cancelled and amounts already paid are to be refunded.
Ministry of National Economy and Finance (Greece)2025-07-30
Greece's Ministry of National Economy and Finance adopts joint decision extending tax and social security filing deadlines when authorised accountants are hospitalised, give birth or die
Greece's Ministry of National Economy and Finance, Ministry of Labour and Social Security, and the Independent Authority for Public Revenue extended deadlines for tax and social security filings due to illness, childbirth-related hospitalisation, or accountant's death. Extensions cover filings due during hospitalisation or up to 30 days after death, with digital or specified submissions. Penalties for late filings from 10 April 2023 are cancelled, and refunds are issued for amounts already paid.