Starting October 1, 2025, Greece will implement a new framework aimed at encouraging taxpayers to resolve disputes more quickly and cooperatively during tax audits. Under the new system, those subject to an audit will be offered the chance to reduce their fines significantly if they choose to settle early, rather than dispute the audit findings.
The most notable change is that taxpayers will be given the option to voluntarily accept the audit’s preliminary results and correct their tax filings within a short timeframe. Specifically, after receiving notice of an audit and the preliminary findings — but before being formally notified of the exact amount assessed — taxpayers will have 10 days to submit either an initial or amended tax declaration.
This allows them to disclose undeclared income or assets without entering into a formal dispute process. In such cases, fines will be cut in half. For example, if someone had failed to declare €10,000 of income and faced a fine of €5,000, that penalty would drop to €2,500 — provided they pay at least 25% of the owed amount within three days. The remainder could then be paid off in up to 12 monthly installments.
If a taxpayer disagrees with the audit’s preliminary findings, they still retain the right to formally challenge them. They may submit written objections within 20 days and request a reassessment. However, if the tax authorities ultimately issue a final decision, the taxpayer can still choose to accept it and benefit from a 40% fine reduction, under the same partial payment and installment conditions.
The reforms go even further by allowing for discounts even at the appeal stage. Taxpayers have 30 days from the final assessment to appeal to the Dispute Resolution Directorate. If the appeal is rejected or not answered within four months, the taxpayer can take the case to court.
But for the first time under Greek law, the taxpayer may still opt to settle at this point. If they have not yet filed an appeal, the fine is reduced by 30%. If they have filed but decide to withdraw the appeal before the first court hearing, they can still secure a 25% discount.
