Greece's tax authority is notifying almost 55,000 people about undeclared 2020 back pay: what the notices ask, and what is unclear

ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), Greece's independent tax authority, is contacting almost 55,000 people who received back pay or pension arrears in 2020 and have not declared it.¹ΕΛ For each of them, ΑΑΔΕ estimates the tax on that money at €100 or more, according to ΑΑΔΕ's press release of 16 October 2026.¹ The authority wants them to file amended tax returns.¹

What is ΑΑΔΕ sending, and to whom?

ΑΑΔΕ says it cross-checked data on back pay and pension arrears paid in 2020.¹ Press reports say the data came from the insurance funds and companies that made the payments.⁵⁶ By ΑΑΔΕ's count, about 761,000 of 878,000 taxpayers with such payments, or 87%, have already filed the returns required for them.¹

That leaves about 117,000 who have not filed, by our calculation from ΑΑΔΕ's figures.¹ CNN Greece and Economix both report the same figure and say many of those 117,000 are pensioners.⁵⁶ ΑΑΔΕ's own release does not describe who they are.¹

The notices go to those whose estimated tax is at least €100: almost 55,000 people.¹ ΑΑΔΕ does not say what happens to the rest.¹

How do the notices arrive?

ΑΑΔΕ's notices arrive by email and are posted in each person's personal inbox on myAADE, the authority's online portal.¹ Their stated purpose is to get the required amended returns filed.¹ ΑΑΔΕ is also sending reminder messages and plans to phone people.¹

ΑΑΔΕ says 30% of those notified have already filed a return and paid the tax.¹ If that share applies to the full 55,000, it would be roughly 16,500 people, by our calculation.¹

Voria.gr reported on 24 September 2026 that notices to pensioners asking for amended returns were already going out.¹²

Who did not get a notice?

ΑΑΔΕ says it sent no notices in the cases of deceased taxpayers.¹ It also sent none to taxpayers with a disability rating above 67%.¹⁷

Can the tax be paid in 72 instalments?

ΑΑΔΕ says those liable can pay in up to 72 instalments, citing its circular Ε.2060/2026 and "the conditions provided for" (in our translation).¹ΕΛ The release does not spell out those conditions.¹

Circular Ε.2060/2026 explains article 19 of law 5313/2026, which created a scheme for paying older debts in up to 72 monthly instalments.² Applications for the 72-instalment scheme are made online by 31 December 2026.²³ The minimum monthly instalment is €30, under ΑΑΔΕ decision Α.1141/2026, published in the Government Gazette (ΦΕΚ, Φύλλο Εφημερίδας της Κυβερνήσεως, Fyllo Efimeridas tis Kyverniseos) on 17 July 2026.³

The 72-instalment scheme covers debts that became overdue by 31 December 2023.

The 72-instalment scheme covers debts that became overdue by 31 December 2023 and had been entered in the books of revenue due for collection by the date of the application (in our translation).² We searched the full text of circular Ε.2060/2026 and found no mention of amended returns.² In our reading, tax on an amended return filed in 2026 would normally fall due in 2026, after that cut-off; the circular does not deal with this. Neither ΑΑΔΕ's release nor the circular explains how such tax qualifies.¹²

That does not mean the instalments are unavailable. It means the published texts do not show how they apply. Anyone planning to use 72 instalments should check the option in myAADE before filing or paying.¹²

For the separate 120-instalment plan and where it stands, see our guide to the 120-instalment plan.

Why amended returns, and why so late?

Tax press articles from 2015 and 2021 say that back pay is declared for the years it relates to, not the year it is received.⁹¹⁰ Under that general rule, a person files an amended return for each of those earlier years.⁹¹⁰ A 2015 Taxheaven article ties the rule to the tax circulars ΠΟΛ.1088/2015 and ΠΟΛ.1132/2015.¹⁰ ΑΑΔΕ's 2026 release does not restate the rule, and it does not name the tax years involved.¹

For back pay received in 2020, the amended returns were due by 31 December 2021, according to tax press reports from 2021.⁸⁹ By our reading, anyone filing now is therefore filing late. ΑΑΔΕ does not say whether fines or interest apply.¹

Are these the October 2020 pension arrears?

ΑΑΔΕ does not say which payments the notices concern.¹ In our reading, the likely context is the arrears paid to pensioners in October 2020, about €1.4bn according to a 2021 report in Πρώτο Θέμα (Proto Thema).¹¹ Voria.gr reports that those arrears were for 2015 and 2016 and followed a ruling by the Council of State (Συμβούλιο της Επικρατείας, Symvoulio tis Epikrateias), Greece's highest administrative court.¹² ΑΑΔΕ's wording covers back pay on salaries as well as pensions.¹⁴