In an effort to modernize and humanize its tax administration, Greece’s Independent Authority for Public Revenue (AADE), in coordination with the Ministry of Finance, has established a formal framework allowing taxpayers to receive deadline extensions in the event of serious personal circumstances affecting their accountant. This includes cases of illness, childbirth, or even the death of the tax professional. The measure is intended to protect both accountants facing critical life events and their clients, ensuring they are not unfairly penalized by rigid deadlines.
According to the new regulation, if an accountant is hospitalized due to illness or childbirth for at least three days—whether in a public or private hospital—their clients are eligible for an extension to submit tax declarations. The hospitalization must be officially documented with a certificate that clearly states the dates of admission and discharge.
In the unfortunate event of an accountant’s death, the extension granted allows for tax returns to be filed until the end of the second month following the month in which the death occurred. During this time, the responsibility for submitting declarations may be taken over by legal heirs or individuals with prior authorization.
The types of filings covered under this provision are extensive. They include income tax returns for both individuals and companies, VAT filings, real estate-related declarations, mandatory submissions via Greece’s myDATA electronic bookkeeping system, and even social security reports to the e-EFKA platform. Essentially, any tax or social security obligation that the accountant was authorized to manage through the AADE’s digital portal falls under the scope of the extension.
The duration of the extension depends on the length of the hospitalization. If the hospital stay does not exceed 30 days, the filing deadline is extended until the end of the month following the discharge. If the hospitalization lasts longer than 30 days, the extension runs through the end of the month after the 30th day of the hospital stay.
Importantly, the extension also applies to the clients of the accountant, provided that there was an active digital authorization in place at least one month before the accountant’s hospitalization or death, and that this authorization remains valid. This ensures that clients are not caught unprepared during sudden disruptions.
