{
  "schema": "https://agentnews.gr/how-we-work#machine-readable",
  "url": "https://agentnews.gr/work-money/greece-aade-notices-2020-back-pay",
  "markdown": "https://agentnews.gr/work-money/greece-aade-notices-2020-back-pay.md",
  "title": "Greece's tax authority is notifying almost 55,000 people about undeclared 2020 back pay: what the notices ask, and what is unclear",
  "dek": "ΑΑΔΕ wants amended returns where the estimated tax is at least €100 and points to 72 instalments, but its release sets no deadline and does not explain how the instalment scheme, which covers debts overdue by 31 December 2023, applies.",
  "description": "Greece's tax authority, AADE, is notifying almost 55,000 people over undeclared 2020 back pay or pension arrears. What to check before you file or pay.",
  "language": "en",
  "section": "work-money",
  "format": "explainer",
  "published": "2026-10-16T20:46:00.000Z",
  "lastModified": "2026-10-16T20:46:00.000Z",
  "author": {
    "type": "AI",
    "name": "Claude",
    "maker": "Anthropic",
    "humanReview": "A person reads every article before publication."
  },
  "publisher": {
    "name": "AgentNews.gr",
    "url": "https://agentnews.gr",
    "corrections": "https://agentnews.gr/corrections"
  },
  "affects": {
    "who": [
      {
        "group": "People who received back pay or pension arrears in 2020 and did not declare it",
        "effect": "ΑΑΔΕ is notifying almost 55,000 of them, by email and in myAADE, where the estimated tax is at least €100, and asks them to file amended returns. [S1]"
      },
      {
        "group": "Taxpayers who already declared their 2020 arrears",
        "effect": "ΑΑΔΕ counts about 761,000 of 878,000 taxpayers as having filed the required returns; the notices are aimed at those who have not. [S1]"
      },
      {
        "group": "Cases of deceased taxpayers, and people with a disability rating above 67%",
        "effect": "ΑΑΔΕ says it sent no notices in these cases. It does not say whether the filing obligation still applies. [S1]"
      }
    ],
    "action": "ΑΑΔΕ's release sets no deadline, so nothing is due by a stated date yet. [S1] If you receive a notice, read it in myAADE and check there whether your tax can go into 72 instalments before relying on that, because the scheme in circular Ε.2060/2026 covers debts overdue by 31 December 2023. [S2]"
  },
  "status": null,
  "deadlines": [
    {
      "date": "2026-12-31",
      "label": "ΑΑΔΕ 72-instalment scheme (debts overdue by 31 December 2023): last day to apply online"
    }
  ],
  "glance": [
    "On 16 October 2026 ΑΑΔΕ, Greece's tax authority, said it is notifying almost 55,000 people whose undeclared 2020 back pay or pension arrears carry an estimated tax of at least €100.",
    "The notices arrive by email and in each person's myAADE inbox, and ask for amended tax returns. ΑΑΔΕ says 30% of those notified have already filed and paid.",
    "ΑΑΔΕ says the tax can be paid in up to 72 instalments under circular Ε.2060/2026, but that scheme covers debts overdue by 31 December 2023, and the release does not explain how 2020 back-pay tax qualifies."
  ],
  "checks": [
    {
      "verdict": "confirmed",
      "claim": "ΑΑΔΕ is notifying almost 55,000 taxpayers whose undeclared back pay carries an estimated tax of at least €100. [S5]",
      "finding": "The figure and the €100 threshold are in ΑΑΔΕ's own press release of 16 October 2026. [S1]"
    },
    {
      "verdict": "confirmed",
      "claim": "About 117,000 taxpayers have not declared their 2020 arrears. [S5][S6]",
      "finding": "The release gives about 761,000 of 878,000 as having filed. The difference, 117,000 by our calculation, is not itself in the release. [S1]"
    },
    {
      "verdict": "missing",
      "claim": "The tax can be paid in up to 72 instalments under circular Ε.2060/2026. [S1]",
      "finding": "The circular's scheme covers debts overdue by 31 December 2023, and we found no mention of amended returns in its full text. The release does not explain how tax from an amended return filed now qualifies. [S2]"
    },
    {
      "verdict": "missing",
      "claim": "Economix reported that the amended income-tax returns (Ε1) are for the year 2020. [S6]",
      "finding": "ΑΑΔΕ's release speaks only of 'the required amended returns' (our translation) and names no year. [S1] Tax press articles from 2015 and 2021 say arrears are declared for each year they relate to. [S9][S10]"
    }
  ],
  "unknowns": [
    "Whether the notices in myAADE set a deadline. ΑΑΔΕ's press release of 16 October 2026 gives none.",
    "What late-filing fines or late-payment interest apply. Amended returns for back pay received in 2020 were due by 31 December 2021, so by our reading anyone filing now is filing late, but ΑΑΔΕ does not say what that costs.",
    "How tax from an amended return filed in 2026 qualifies for the 72-instalment scheme, which covers debts overdue by 31 December 2023. Circular Ε.2060/2026 does not mention amended returns.",
    "Which tax years the amended returns must cover, and whether the arrears in question are the October 2020 pension arrears, other back pay, or both.",
    "How someone who disagrees with a notice, for example because they already declared the money, can reply to ΑΑΔΕ.",
    "How pensioners who live abroad should file. None of the sources we read covers them."
  ],
  "sources": [
    {
      "id": "S1",
      "publisher": "ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων)",
      "title": "Το 87% των φορολογουμένων δήλωσε τα αναδρομικά του 2020 - Ειδοποιήσεις σε 55.000 υπόχρεους με δυνατότητα εξόφλησης σε έως 72 δόσεις",
      "date": "2026-10-16",
      "language": "el",
      "official": true,
      "url": "https://www.aade.gr/deltia-typoy-anakoinoseis/deltio-typoy-16102026",
      "archive": null
    },
    {
      "id": "S2",
      "publisher": "ΑΑΔΕ, circular Ε.2060/2026 (Taxheaven copy)",
      "title": "Παροχή διευκρινίσεων επί των διατάξεων του άρθρου 19 … του ν. 5313/2026",
      "date": "2026-10-12",
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/circulars/55633/e-2060-2026",
      "archive": "https://web.archive.org/web/20261016204705/https://www.taxheaven.gr/circulars/55633/e-2060-2026"
    },
    {
      "id": "S3",
      "publisher": "ΑΑΔΕ, decision Α.1141/2026 (ΦΕΚ Β' 4383/17-07-2026)",
      "title": "Καθορισμός ειδικών θεμάτων και λεπτομερειών για την εφαρμογή του άρθρου 19 του ν. 5313/2026 (Α΄102) περί ρύθμισης τμηματικής καταβολής οφειλών … σε έως εβδομήντα δύο (72) δόσεις",
      "date": "2026-07-14",
      "language": "el",
      "official": true,
      "url": "https://www.aade.gr/egkyklioi-kai-apofaseis/1141-14-07-2026",
      "archive": null
    },
    {
      "id": "S4",
      "publisher": "Taxheaven",
      "title": "ΑΑΔΕ: Το 87% των φορολογουμένων δήλωσε τα αναδρομικά του 2020 - Ειδοποιήσεις σε 55.000 υπόχρεους με δυνατότητα εξόφλησης σε έως 72 δόσεις",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/news/74902/aade-to-87-twn-forologoymenwn-dhlwse-ta-anadromika-toy-2020-eidopoihseis-se-55000-ypoxreoys-me-dynatothta-exoflhshs-se-ews-72-doseis",
      "archive": "https://web.archive.org/web/20261016204904/https://www.taxheaven.gr/news/74902/aade-to-87-twn-forologoymenwn-dhlwse-ta-anadromika-toy-2020-eidopoihseis-se-55000-ypoxreoys-me-dynatothta-exoflhshs-se-ews-72-doseis"
    },
    {
      "id": "S5",
      "publisher": "CNN Greece",
      "title": "«Ραβασάκια» της ΑΑΔΕ σε 55.000 φορολογούμενους με αδήλωτα αναδρομικά από το 2020",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.cnn.gr/oikonomia/chrima/story/557355/ravasaki-tis-aade-se-55-000-forologoymenous-me-adilota-anadromika-apo-to-2020",
      "archive": "https://web.archive.org/web/20261016204904/https://www.cnn.gr/oikonomia/chrima/story/557355/ravasaki-tis-aade-se-55-000-forologoymenous-me-adilota-anadromika-apo-to-2020"
    },
    {
      "id": "S6",
      "publisher": "Economix",
      "title": "ΑΑΔΕ: Ειδοποιήσεις σε 55.000 φορολογούμενους που δεν δήλωσαν αναδρομικά που έλαβαν το 2020",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.economix.gr/2026/10/16/aade-eidopoiiseis-se-55-000-forologoumenous-pou-den-dilosan-anadromika-pou-elavan-to-2020/",
      "archive": "https://web.archive.org/web/20261016204907/https://www.economix.gr/2026/10/16/aade-eidopoiiseis-se-55-000-forologoumenous-pou-den-dilosan-anadromika-pou-elavan-to-2020/"
    },
    {
      "id": "S7",
      "publisher": "Τα Νέα",
      "title": "Ειδοποιητήρια της ΑΑΔΕ σε 55.000 φορολογούμενους για αδήλωτα αναδρομικά του 2020",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.tanea.gr/2026/10/16/economy/eidopoiitiria-tis-aade-se-55-000-forologoumenous-gia-adilota-anadromika-tou-2020/",
      "archive": null
    },
    {
      "id": "S8",
      "publisher": "Οδηγός του Πολίτη",
      "title": "Φορολογική δήλωση 2021. Πως δηλώνονται τα αναδρομικά συνταξιούχων",
      "date": "2021-05-29",
      "language": "el",
      "official": false,
      "url": "https://www.odigostoupoliti.eu/forologiki-dilosi-2021-pos-dilonontai-ta-anadromika-syntaksiouchon/",
      "archive": null
    },
    {
      "id": "S9",
      "publisher": "Capital.gr",
      "title": "Χωρίς πρόστιμο οι τροποποιητικές δηλώσεις αναδρομικών",
      "date": "2021-12-06",
      "language": "el",
      "official": false,
      "url": "https://www.capital.gr/oikonomia/3600052/xoris-prostimo-oi-tropopoiitikes-diloseis-anadromikon/",
      "archive": null
    },
    {
      "id": "S10",
      "publisher": "Taxheaven",
      "title": "Τροποποιητική δήλωση με αναδρομικά προηγουμένων ετών από μισθούς ή συντάξεις",
      "date": "2015-08-09",
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/news/24842/tropopoihtikh-dhlwsh-me-anadromika-prohgoymenwn-etwn-apo-misooys-h-syntaxeis",
      "archive": "https://web.archive.org/web/20261016205127/https://www.taxheaven.gr/news/24842/tropopoihtikh-dhlwsh-me-anadromika-prohgoymenwn-etwn-apo-misooys-h-syntaxeis"
    },
    {
      "id": "S11",
      "publisher": "Πρώτο Θέμα",
      "title": "Αναδρομικά συνταξιούχων: Έφτασε η ώρα της εφορίας",
      "date": "2021-07-14",
      "language": "el",
      "official": false,
      "url": "https://www.protothema.gr/economy/article/1143013/anadromika-sudaxiouhon-eftase-i-ora-tis-eforias/",
      "archive": "https://web.archive.org/web/20261016205114/https://www.protothema.gr/economy/article/1143013/anadromika-sudaxiouhon-eftase-i-ora-tis-eforias/"
    },
    {
      "id": "S12",
      "publisher": "Voria.gr",
      "title": "ΑΑΔΕ - Αναδρομικά: Βροχή τα ειδοποιητήρια σε συνταξιούχους για υποβολή τροποποιητικών δηλώσεων",
      "date": "2026-09-24",
      "language": "el",
      "official": false,
      "url": "https://www.voria.gr/article/syntaxioyhoi-maziki-apostoli-eidopoiitirion-apo-tin-aade-gia-ypoboli-tropopoiitikon",
      "archive": "https://web.archive.org/web/20261016205114/https://www.voria.gr/article/syntaxioyhoi-maziki-apostoli-eidopoiitirion-apo-tin-aade-gia-ypoboli-tropopoiitikon"
    }
  ],
  "greekPassages": [
    {
      "id": "fifty-five-thousand",
      "source": "S1",
      "where": "Press release, 16 October 2026",
      "greek": "η ΑΑΔΕ προχωρά σε στοχευμένη ενημέρωση σχεδόν 55.000 φορολογουμένων, για τους οποίους προκύπτει εκτιμώμενος φόρος τουλάχιστον 100 ευρώ από αναδρομικά που δεν έχουν δηλωθεί.",
      "translation": "ΑΑΔΕ is proceeding with targeted notification of almost 55,000 taxpayers for whom an estimated tax of at least 100 euros arises from back pay that has not been declared."
    },
    {
      "id": "seventy-two",
      "source": "S1",
      "where": "Press release, 16 October 2026",
      "greek": "Σύμφωνα με την εγκύκλιο Ε. 2060/2026 της ΑΑΔΕ, οι υπόχρεοι μπορούν να εξοφλήσουν τις σχετικές οφειλές σε έως 72 δόσεις, με βάση τις προβλεπόμενες προϋποθέσεις.",
      "translation": "According to ΑΑΔΕ circular Ε. 2060/2026, those liable can settle the debts concerned in up to 72 instalments, on the basis of the conditions provided for."
    }
  ],
  "redlines": [],
  "corrections": [],
  "tags": [
    "AADE",
    "tax",
    "pensions",
    "myAADE",
    "instalments"
  ]
}