Ending or changing a lease in Greece: how landlords declare it to ΑΑΔΕ, what tenants must do, and the €100 fine

Landlords in Greece must report every new lease, every change to a lease and the end of a lease to ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), the Independent Authority for Public Revenue, which runs the tax system.¹ The rules are in ΑΑΔΕ decision ΠΟΛ.1162/2018, last amended by decision Α.1068/2025.¹² A landlord who does not declare that a lease has ended leaves it on record as still in force.¹ΕΛ This guide sets out the deadlines, who does what and the steps, from the Greek texts as they stood on 6 November 2026.¹⁴⁵

When must a new lease or a change be declared?

Under ΠΟΛ.1162/2018, a landlord must declare a new lease, or an amendment to one, by the end of the month after the lease starts or the change takes effect.¹ By our calculation, a lease starting on 10 November 2026 must be declared by 31 December 2026.¹ The same deadline applies when the terms change because of a provision of law or a court ruling.¹

For new leases since decision Α.1139/2020, an extension (παράταση) no longer has to be declared, according to ΑΑΔΕ's frequently asked questions, because the lease is treated as in force until its end is declared.⁵ The FAQ does not say whether a rent change agreed at renewal needs an amending declaration.⁵

When must the end of a lease be declared?

When a lease ends (λύση, lysi), the landlord must declare the termination by the end of the month after it ends; otherwise the lease agreement is deemed to be in force.¹ΕΛ ΑΑΔΕ's FAQ applies this deadline to leases ending on or after 12 June 2020.⁵ By our calculation, a lease that ended on 15 October 2026 must be declared ended by 30 November 2026.¹

ΠΟΛ.1162/2018 has no separate wording for early termination, and we found no ΑΑΔΕ text on it.¹ By our reading, the same deadline runs from the date the lease actually ends, whether that is early or on the agreed end date.¹

An undeclared lease termination leaves the lease on ΑΑΔΕ's records as still in force.¹

Who files, and what does the tenant have to do?

The landlord (εκμισθωτής, ekmisthotis) files.¹ When a property is co-owned, one co-owner files, and the receipt counts as a declaration for the other co-owners who accept it.¹²

Each tenant then opens the declaration and accepts or rejects it online within 30 days of the notification.¹ If the tenant does nothing in those 30 days, the declaration is deemed accepted.¹ This rule came in with decision Α.1068/2025, dated 28 May 2025 and published in the Government Gazette (ΦΕΚ, Fyllo Efimeridas tis Kyverniseos) as ΦΕΚ Β' 2703 on 2 June 2025.²³

ΑΑΔΕ's FAQ warns that an acceptance or a rejection cannot be undone.⁵ A tenant who rejects a declaration must give reasons in a dedicated field.²⁷ The FAQ was last updated on 18 October 2024, before Α.1068/2025.⁵

The declaration asks for each party's ΑΦΜ (Αριθμός Φορολογικού Μητρώου, Arithmos Forologikou Mitroou), the Greek tax number.⁵ ΑΑΔΕ's FAQ says that a foreign tenant without an ΑΦΜ can be entered with a passport, identity card or other identity document number, plus their permanent address and country of origin.⁵ New users register for TAXISnet, ΑΑΔΕ's online tax service, under decision ΠΟΛ.1178/2010.¹

How do you file on TAXISnet?

ΑΑΔΕ's FAQ describes these steps.⁵

1. Log in to TAXISnet with your own personal codes and choose «Δήλωση Πληροφοριακών Στοιχείων Μισθώσεων Ακίνητης Περιουσίας» (the lease information declaration).⁵
2. To amend a lease, open «Υποβληθείσες Δηλώσεις» (submitted declarations) and amend the declaration there.⁵
3. Only the duration, the rent, the contract date and the energy performance certificate details can be amended.⁵
4. Any other change, such as a different landlord, tenant or property, needs a new declaration from scratch.⁵
5. To correct a wrong declaration, file a new one, list the errors and the original declaration number under «Σημειώσεις» (notes), then file a termination of the wrong one with its start date as the termination date («ημερομηνία λύσης»).⁵

ΑΑΔΕ's FAQ refers to TAXISnet, and we could not confirm the current menu path on myAADE, ΑΑΔΕ's newer portal.⁵

What is the fine for filing late?

ΠΟΛ.1162/2018 does not set an amount itself: it says landlords who do not declare, or declare late, face the penalties of the Tax Procedure Code, and it still names the old code, law 4174/2013.¹ The current Tax Procedure Code (Κώδικας Φορολογικής Διαδικασίας, Kodikas Forologikis Diadikasias, or ΚΦΔ) is law 5104/2024.⁴

Article 53 of law 5104/2024 covers failure to file, and late filing of, tax returns and informational declarations.⁴ For not filing, filing incompletely or filing late an informational declaration from which no tax is due, it sets a fine of €100 for each breach.⁴ΕΛ By our reading, the lease declaration, a «Δήλωση Πληροφοριακών Στοιχείων» (informational declaration), falls under that rule.¹⁴

Article 54 of law 5104/2024 deals with inaccurate declarations, not late ones.⁴ Older guides cite article 54 because that was the relevant article of the old code, law 4174/2013.⁶

What happens if the landlord dies?

When a landlord dies, the heirs file the lease declaration and its termination for the period up to the death on paper at the deceased's ΔΟΥ (Δημόσια Οικονομική Υπηρεσία, Dimosia Oikonomiki Ypiresia), the local tax office.⁵ For the period after the death, the heirs file online in their own names.⁵

What about landlords who live abroad?

We found no ΑΑΔΕ text on how a landlord living abroad obtains TAXISnet codes, or on whether an accountant or tax representative can file for them.¹⁵ The only related texts we found are the registration reference to ΠΟΛ.1178/2010 and the FAQ's passport rule for foreign tenants without a Greek tax number.¹⁵ The deadlines themselves make no distinction by the landlord's residence.¹

What changes when rent must go through a bank?

ΑΑΔΕ decision Α.1187/2026, dated 16 September 2026, moved the start of bank-only rent payments, under article 210 of law 5222/2025, to 1 July 2027.⁹⁸ Our explainer on 2027 property changes covers that rule.⁸

ΠΟΜΙΔΑ (Πανελλήνια Ομοσπονδία Ιδιοκτητών Ακινήτων, Panellinia Omospondia Idioktiton Akiniton), the property owners' federation, advises landlords to state in new or extended leases, and in initial or amending declarations, that rent is paid only into the landlord's bank account.¹⁰ That is ΠΟΜΙΔΑ's advice; we found no ΑΑΔΕ text that adds a payment or IBAN field to the declaration.¹⁰⁹