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Greek Tax Authority: How to Pay Taxes from Overseas

Many expatriates worry: “What if I’m abroad — can I still pay Greek taxes?” The answer is yes. You can pay using SEPA, SWIFT, or proxies. This guide provides clear instructions for all major tax types, including income, property, and ΕΝΦΙΑ. It also includes practical checklists and step-by-step examples.

1. Greek Tax System: Who Pays & On What

Understanding the Greek tax system is essential for expatriates. Tax residence depends on:

  • Spending more than 183 days in Greece.
  • Having your center of vital interests in Greece.

Greek-sourced income includes:

  • Rental income from Greek properties.
  • Salaries earned from Greek employers.
  • Investment dividends from Greece-based companies.

Non-residents vs residents:

  • Non-residents pay tax only on Greek-sourced income.
  • Residents pay tax on worldwide income.

This distinction determines which payments you may owe from abroad. For American or EU expatriates, knowing your tax obligations prevents penalties.

2. Payment Methods Available from Abroad

Greek taxes can be paid from abroad via two main methods:

  1. SEPA Credit Transfer — for SEPA countries (EU & EEA).
  2. SWIFT Credit Transfer — for non-SEPA countries (e.g., U.S., UK post-Brexit).

SEPA vs SWIFT considerations:

  • SEPA: faster, lower cost, euro-denominated.
  • SWIFT: slower, may include bank fees, conversion costs.
  • Both require proper IBAN, BIC/SWIFT codes, and the payment reference.

The AADE (ΑΑΔΕ) official rules cover required fields, deadlines, and liability notices. Knowing these avoids rejected tax payments.

2.1 SEPA Payments: How to Do It

SEPA transfers are preferred for expatriates within Europe. Steps:

  1. Access Greek or EU online banking.
  2. Enter beneficiary IBAN and BIC.
  3. Input the 30-digit Ταυτότητα Οφειλής (Payment ID) from the tax “id note.”
  4. Confirm transfer in EUR.

Finding the Payment ID:

  • Log in to TAXISnet or myAADE.
  • Navigate to “Outstanding Taxes” or ΕΝΦΙΑ.
  • Copy the 30-digit code exactly.

Tips for SEPA transfers:

  • Double-check IBAN/BIC.
  • Ensure euro currency selection.
  • Keep confirmation receipt for proof of payment.

SEPA payments usually process within 1–3 business days. Using this method ensures your tax obligations are settled reliably.

2.2 SWIFT Payments: For Non-SEPA Countries

If living outside the SEPA zone, SWIFT is your main option. Key details:

  • Beneficiary IBAN (Greek bank account).
  • SWIFT/BIC code of the Greek bank.
  • Payment reference (Ταυτότητα Οφειλής).

Considerations for American expatriates:

  • SWIFT transfers can take 3–7 business days.
  • Bank fees vary and may reduce the transferred amount.
  • Currency conversion risks exist if paying from USD, GBP, or other non-euro accounts.

Follow AADE instructions carefully to ensure the tax authority receives full payment. Retain your receipt for compliance.

3. Using a Greek Bank Account or Proxy

Many expatriates maintain a Greek bank account to simplify tax payments.

Benefits:

  • Faster processing for SEPA payments.
  • Lower bank fees than international SWIFT transfers.
  • Simplifies future payments and correspondence.

Tax proxies / legal representatives (νόμιμος εκπρόσωπος):

  • Can file returns on your behalf.
  • Pay taxes and communicate with AADE.
  • Especially useful for American expatriates or those in non-SEPA countries.

Using a proxy ensures compliance, reduces mistakes, and allows you to pay tax without visiting Greece.

4. Types of Taxes You May Owe & How to Pay Them Abroad

Expatriates may owe several tax types. Each can be paid remotely.

1. Income Tax (Φορολογική Δήλωση):

  • Forms: E1/E2.
  • Payment code: From TAXISnet.
  • Deadlines: Typically July for previous year.

2. ΕΝΦΙΑ (Property Tax):

  • Based on property location and size.
  • Payment ID required for SEPA/SWIFT transfer.
  • Deadlines vary by installment schedule.

3. Real Estate Transfer Tax:

  • Due after property acquisition.
  • Paid once, percentage of property value.

4. Other Taxes/Fees:

  • Municipal taxes (garbage, water, etc.).
  • Inheritance or donation taxes.

Checklist for paying abroad:

  • Retrieve “id notes” or payment codes.
  • Choose SEPA or SWIFT.
  • Enter exact IBAN/BIC.
  • Keep proof of payment.

Following this ensures your tax obligations are met without penalties.

5. Step-by-Step Example: Paying ΕΝΦΙΑ from the U.S.

Suppose you live in the U.S. and own property in Greece. You must pay ΕΝΦΙΑ. Steps:

  1. Log in to TAXISnet and download the ΕΝΦΙΑ id note.
  2. Copy the 30-digit payment code.
  3. Decide SEPA vs SWIFT:
  • SEPA: Use euro account in U.S. bank.
  • SWIFT: Include bank fees and currency conversion.
  1. Fill in transfer details: beneficiary IBAN, BIC, amount, payment code.
  2. Confirm the transfer.
  3. Retain proof of payment for records.

Processing time:

  • SEPA: 1–3 days.
  • SWIFT: 3–7 days.

This example shows how American expatriates can pay tax confidently from overseas.

6. Common Mistakes & Pitfalls to Watch

Expatriates often make errors when paying tax abroad.

Red flags:

  • Incorrect payment codes.
  • Missing or malformed IBAN/BIC.
  • Using non-euro currency without conversion.
  • Ignoring bank fees.
  • Delays in SWIFT transfers.
  • Transfer field truncation.
  • Omitted receipts.
  • Not using tax representation.

Avoiding these mistakes ensures your tax payments are correctly applied and compliant.

FAQs

Can I use a non-euro bank account (USD, GBP) to pay Greek taxes?
Yes, but currency conversion risks exist, and SWIFT fees may apply.

What if my SEPA payment is rejected or delayed?
Confirm with AADE and keep bank receipts. Re-send with correct payment code if necessary.

Can I pay Greek tax penalties or interest from abroad?
Yes. Use the same SEPA/SWIFT procedures. Ensure you include the correct reference code.

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