Correcting your E9 property return back to 2014 without extra ENFIA or fines: what Greece's new bill would allow

Greek property owners whose tax records show the wrong floor area, the wrong ownership share or a missing property may soon be able to correct every year from 2014 to 2026 without paying the extra tax that the correction would produce.¹ The rule is article 51 of a government bill tabled in the Hellenic Parliament on 4 November 2026, and it is not yet law.¹¹³

The return in question is the Ε9 (Δήλωση Στοιχείων Ακινήτων, Dilosi Stoicheion Akiniton), the property details return, which lists the property rights a person or company holds on 1 January.¹² Its data underlie the ΕΝΦΙΑ (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων, Eniaios Foros Idioktisias Akiniton), Greece's annual property tax.¹

What would the bill allow?

Article 51 adds a new paragraph 6 to article 17 of law 5219/2025, the Property Tax Code; article 17 holds the code's transitional provisions and currently has five paragraphs.¹⁹ Under the new paragraph, anyone required to file an E9 could file a return with the correct details for 2014 to 2026 "without the imposition of each year's tax, the interest and the fines arising from that return", in our translation.¹ΕΛ That is 13 tax years, by our calculation.¹

The explanatory memorandum says the rule covers people required to file either an initial E9 or an amended one.¹ To Vima and enikos read this as covering both a property never declared and a property declared with the wrong details.³⁵ Taxheaven, which reproduced the bill, says the waiver also removes the fines of article 54 of the ΚΦΔ (Κώδικας Φορολογικής Διαδικασίας, Kodikas Forologikis Diadikasias, the Tax Procedure Code) for a late or inaccurate return.¹

The memorandum gives the purpose as encouraging voluntary compliance, so that Greece has a correct register of property on which both ΜΙΔΑ and property taxation are based.¹ ΜΙΔΑ (Μητρώο Ιδιοκτησίας και Διαχείρισης Ακινήτων, Mitroo Idioktisias kai Diacheirisis Akiniton, the Property Ownership and Management Register) is set up by article 15Β of the Tax Procedure Code within ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), Greece's tax authority.¹⁰ To Vima reports that ΜΙΔΑ will hold a digital file for each property, covering its area, use, property rights, electricity and water connections and leases.³

Is the E9 rule law yet?

No. The bill, titled «Ενίσχυση του διαθέσιμου εισοδήματος, της αποταμίευσης και των επενδύσεων, φορολογικές, μισθολογικές, συνταξιοδοτικές διατάξεις και λοιπές διατάξεις κοινωνικής πολιτικής», was tabled on Wednesday 4 November 2026.¹³⁷ Until Parliament votes it and it is published in the Government Gazette (ΦΕΚ, Fyllo Efimeridas tis Kyverniseos), the E9 rule does not apply, and its wording can still change.¹ The bill's other measures, as published for consultation, are covered in our explainer of the draft bill.¹³

Which E9 corrections qualify?

The bill does not list types of error; it speaks only of a return "with the correct details".¹ The Greek press gives examples. To Vima, Insider and Capital mention a floor area smaller than the real one, a wrong co-ownership percentage, the wrong type of right (full ownership, usufruct or bare ownership) and a property missing from the E9 altogether.²³⁴ Capital also lists an incomplete description of the property.⁴

The waiver applies only to corrections that would raise tax. The explanatory memorandum says the provision concerns "debit returns and not credit returns, from which no tax arises", in our translation.¹ΕΛ For corrections that lower tax or lead to a refund, the memorandum says the general rules of articles 22, 23 and 37 of the Tax Procedure Code apply, with no exception to the limitation period.¹ Owners do not gain an automatic right to refunds for all past years, enikos notes.⁵

Proto Thema adds two caveats: the rule does not wipe out debts already assessed, and each year's return must reflect that year's real position, so a property bought in 2020 cannot appear from 2014.⁶

When is the deadline for E9 corrections?

The bill sets the deadline at the end of the fourth month after ΜΙΔΑ starts "productive operation", meaning goes live.¹ The Minister of National Economy and Finance can extend it by decision, on the recommendation of ΑΑΔΕ's Governor.¹

ΜΙΔΑ is planned to go live in December 2026, according to To Vima and to Business Daily, which cites unnamed ministry officials.³¹¹ Neither outlet points to a published ΑΑΔΕ decision fixing that date.³¹¹ If ΜΙΔΑ starts in December, To Vima reads the deadline as the end of April 2027, and Insider gives 30 April 2027 "if the schedule holds".³² enikos stresses that the final timetable depends on when the platform actually starts.⁵ ΜΙΔΑ has been postponed before, enikos reports, partly because the tax office identifies a property by its ΑΤΑΚ (Αριθμός Ταυτότητας Ακινήτου, Arithmos Taftotitas Akinitou) and the Cadastre (Κτηματολόγιο, Ktimatologio) by its ΚΑΕΚ (Κωδικός Αριθμός Εθνικού Κτηματολογίου, Kodikos Arithmos Ethnikou Ktimatologiou), and the two do not always match.⁵

How do you file a corrected E9?

The E9 is filed only online, through gov.gr or myaade.gr, with TAXISnet credentials.¹² Insider and Ethnos say corrections go through the Περιουσιολόγιο (Periousiologio, property register) application on myAADE.²⁸

According to Insider, the steps are as follows.²

1. Choose the year and create a new return.²
2. Add, change or delete properties.²
3. For each new property, fill in the required fields, such as area.²
4. Correct the errors in properties already declared.²
5. At final submission, enter the electricity supply number for buildings you hold in full ownership or usufruct; depending on the reason for the change, the contract number and date may also be needed.²

Capital advises that saving a return temporarily does not complete the filing, and that owners should keep the proof of submission.⁴ To Vima and Ethnos say owners will not have to wait for the ΜΙΔΑ platform to go live, because corrections will be possible through the existing E9 application.³⁸

What about owners who live abroad?

The E9 obligation applies to any person or company, Greek or foreign, whether tax resident in Greece or abroad, Financial Report notes.¹⁴ Filing needs TAXISnet credentials.¹² Financial Report says ΑΑΔΕ issues these codes to residents abroad through a myAADElive video call, either straight away or by appointment.¹⁴ None of the reports on the E9 rule that we read addresses non-residents specifically.²³⁸ The bill itself does not say whether an authorised accountant or representative can file the correction for an owner abroad.¹

What should owners do now?

No owner has to do anything yet, because the rule is still a bill and its deadline is not set.¹ A sensible first step is to compare each year's E9 with the property's contracts and title deeds: area, ownership share, type of right, and whether every property is listed.²¹² Owners who find that a correction would raise their tax should wait for the rule to become law before filing: the tabled text sets a closing date but not an opening one, and a return filed under today's rules can bring back tax and fines.¹ Owners whose tax would fall should know that the waiver does not help them and that the limitation rules still apply.¹ΕΛ For anything beyond that, an accountant who can see your records is the right person to ask. We will update this guide when Parliament votes and when ΜΙΔΑ's start date is set.¹