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The change process is very easy. You don’t need to do anything special beyond informing the existing Accountant so that he can complete any pending tasks for you in time, as well as to pay him the agreed fees for the services he has already provided. According to the Code of Books and Records Law, Article 10, Paragraph 7, it is stipulated that any Accountant-Tax Technician wishing to offer his services to a new client must first receive through a delivery-receipt protocol the following:

(1) The necessary documents and details of the new client as well as a clear statement in the aforementioned protocol that they have been settled, by any agreed method.

(2) The fees for the services that have already been provided by the previous Accountant.

There is no issue regarding the timing of changing the Accounting Firm.



Spouses are obligated to submit a joint tax declaration. If the annual income tax returns are submitted jointly, no additional action is required from the spouses.

In this case, a unified tax declaration is conducted, but two tax assessment acts (clearance notes) are issued, one for each spouse.

Credits of one spouse are not offset against any debits of the other, and if both have credit amounts, they are returned to each respective beneficiary separately.

The above implies that income tax is calculated individually and is certified under the tax identification number (TIN) of the spouse, as they are responsible for the submission. Moreover, one party can cover the presumptions of the other, as well as offset one’s tax refund against the other’s tax.

Regarding separate tax declarations
Couples wishing to make a separate tax declaration are required to submit a relevant application through a special platform of the Independent Authority for Public Revenue (AADE), with a deadline from January 30 to February 28 of the same year.

The choice for a separate declaration can be announced by either spouse or both.

Mandatory submission of a separate tax declaration

When is the submission of a separate tax declaration mandatory?

When any of the following applies:

The marital cohabitation has been interrupted at the time of declaration submission. The required document to be submitted to the tax registry is the divorce decree or the dissolution of a cohabitation agreement.

A separation has been declared. This can be done with an application by at least one party with proof of filing a divorce lawsuit or an application for a consensual divorce, without a decision being issued yet.

One of the spouses is in bankruptcy or has been subjected to judicial support.

The dissolution of marriage due to death. In this case, even if the TIN of the deceased has not been deactivated, with the death certificate, the family status changes to “widowhood.”

Issues arising from the submission of a separate tax declaration
The expense with receipts or electronic money required for the tax deduction is not transferred from one spouse to the other when needed.

Taxpayers lose the right of “transferring” income from one spouse to the other to cover presumptions.

Families risk losing a range of benefits, such as child or heating oil allowances, as the main criterion is the family and not the individual income.

In the case of a difference in presumptions, in the individual business, the right to transfer the loss is lost.

The issuance of tax clearance for one spouse is liberated from the tax authority when the other spouse has overdue debts to the tax administration.

No offsetting between the clearance outcome if one of the spouses is entitled to a tax refund.

Each spouse independently determines the payment of income tax. However, it is noted that from the next year, even in the case of a joint tax declaration, the certification and refund of the tax may be done separately for the spouses.

Each spouse manages and maintains their personal tax data when there are reasons to keep secrecy about the amount of their incomes, deposits, or other assets.

Income of a minor child in separate declarations
Children from a common marriage as well as recognized children are declared as dependents by both spouses.



Under specific conditions, one can secure a discount or even a full exemption from ENFIA.

A 50% discount requires all of the following conditions to be cumulatively met:

The total taxable family income of the previous tax year must be less than or equal to €9,000.00, increased by one thousand (1,000) euros for the spouse and each dependent member.
The total surface area of the buildings (of the taxpayer, spouse, and dependent members) must not exceed 150 square meters.
The total value of the properties, as determined for the calculation of the supplementary tax, must not exceed €85,000 for singles, €150,000 for married couples and their spouse or a single-parent family with one dependent child, and €200,000 for married couples, their spouse, and their dependent children or a single-parent family with two dependent children. The taxpayer, the spouse, and the family’s dependent children are tax residents of Greece.
A 100% full exemption requires all of the following conditions to be cumulatively met:

The total taxable family income of the previous tax year must be less than or equal to €12,000.00, increased by one thousand (1,000) euros for the spouse and each dependent member.
The total surface area of the buildings (of the taxpayer, spouse, and dependent members) must not exceed 150 square meters.
The dependent children are three or more, or the taxpayer, the spouse, or any of the family’s dependent children has a disability of eighty percent (80%) or more.
Important notes on ENFIA:

The amount from the ENFIA clearance comes from the property status declared in the E9 form as of 31/12 of the previous year. Therefore, if someone sold a property by 31/12, they would not have to pay ENFIA for that property the following year.
The total taxable family income is considered the sum of the total income (actual or deemed) of the spouse, the wife, and the minor dependent children. The children’s incomes are aggregated with those of the parents, including the total taxable income of dependent children who have filed an individual income tax declaration.
To receive the above discounts, taxpayers had to have submitted the income tax declaration of the last tax year timely.
The 20% discount for vacant and non-electrified properties has been abolished.
The disability of the taxpayer and the spouse is taken from the income tax declaration of the respective tax year or from the files of the Disability Certification Centers (KE.P.A.).
No discount is granted to a tax resident abroad.
No administrative act of ENFIA tax determination is issued to a natural person who has died up to and including 31/12, provided that the death has been declared in the registry by the date of the act’s issuance (ENFIA clearance).


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    The best accounting office!

    Diana Hystuna

    Professionals with great respect for the customer! With their confidentiality and professionalism, the whole team wins you over immediately!

    Michael Chaniotis

    I was given an immediate solution to my complicated tax problem. Always up to date on all government changes that occur.
    And most importantly, they provide information and advice at regular intervals on the course of the business.

    Xara Giannopoulou

    They gave me several alternatives .. Fully informed .. something I didn’t have in the previous accounting office I was in ! The best accounting office in Corinthia .. the least I could say! I highly recommend them!

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