The new digital application of the Independent Authority for Public Revenue (IAPR) will allow for the declaration of the Residence Tax by those liable, as of April 4th, 2025. Among them, from 01-01-2024, are businesses (natural persons with 3 or more properties and legal entities) whose activity is short-term property rental services through digital platforms within the sharing economy framework.
It should be noted that the residence tax is submitted on time by the last working day of the following month from the reference month or quarter, for persons keeping books of category C or B respectively. For more information regarding the tax return, the IAPR has issued a guide with Frequently Asked Questions & Answers.
IAPR Announcement
The new digital application of the Independent Authority for Public Revenue (IAPR) for the digital submission of the residence tax and the gross revenue tax is launched, implemented within the cooperation framework of the Ministers of National Economy and Finance Kyriakos Pierrakakis, Interior Theodoros Livanios, Digital Governance Dimitris Papastergiou, the IAPR Governor George Pitsilis, and the KEDE President Lazaros Kyrizoglou.
This is a significant project aiming to improve the efficiency of municipal services, as well as to simplify the daily life and service of citizens and businesses. Its implementation will lead to significant benefits for local authorities and supervised entities, including reducing the administrative burden, faster processing of procedures, enhancing transparency, and relieving service congestion.
Specifically, the new procedure, which started on April 1, 2025, for municipalities and begins on April 4, 2025, for businesses, concerns the declarations of March 2025 or the first quarter of 2025 and introduces the following changes:
A. For Businesses
- In case of submitting an amended VAT return, the liable person must simultaneously submit an amended return for the residence tax and the gross revenue tax.
- The obligation to submit a zero return is introduced.
B. For Municipalities
Municipalities must:
1. Enter on the IAPR platform:
• Any increase in the residence tax or its differentiation.
• Any extension of the gross revenue tax to new categories of stores, as well as the implementation start date of the change.
2. Check the declarations of businesses that:
• Show exempt revenue, attaching the relevant supporting document (balance sheet, revenue-expense book).
• Constitute the initial declarations, after decisions to increase the tax rate or differentiate the rates per region.
C. Submission of declaration and rRevenue collection
Declarations are submitted through the myAADE digital portal (myaade.gov.gr), in the path Applications > Tax Services > Fees & Special Taxes > Declaration of Residence Tax and Gross Revenue Tax. From the same path, the application for submitting initial and amended declarations of previous periods (up to 2/2025 and 12/2024) is accessible.
The certified debt details (debt identity, payment date, etc.) are available on the myAADE digital portal in the path My Account > Non-Regulated Debts and Payment.
The new procedure utilizes services of the Interoperability Center of the General Secretariat of Information Systems and Digital Governance (GSISDG) of the Ministry of Digital Governance, while it is noted that 5% of the revenue from the residence tax and the gross revenue tax is withheld to be allocated to financially weaker municipalities.
