Greek property owners can correct E9 declarations from 2014 without extra ENFIA or fines

What the provision changes

Article 51 of a bill from the Ministry of National Economy and Finance, which carries tax measures linked to the Thessaloniki International Fair (DETH) and was tabled in parliament, opens a window for property owners to correct their E9 declarations. The rule covers original and amended E9 filings for 2014 to 2026. Owners who file within the window avoid the additional ENFIA that a late correction would normally trigger for earlier years, along with the interest and fines that would follow. The relief reaches cases where floor area was understated, co-ownership shares or the type of property right were recorded incorrectly, a property was described incompletely, or a property was never declared at all. iefimerida describes the measure as affecting thousands of owners but gives no count.

The exemption applies only to declarations that create additional tax. Corrections that reduce ENFIA or produce a refund remain under the normal tax rules and limitation periods, so owners who overpaid in earlier years do not automatically recover money for every prior year. The explanatory memorandum, as reported by NewsIT, makes this distinction explicit.

Deadline and the MIDA registry

The window is tied to the Property Ownership and Management Registry, known as MIDA. Under the bill, owners get four months from the start of MIDA's productive operation to file original or amended E9 declarations with correct data. The registry is scheduled to activate in December, which would put the deadline at the end of April 2027. Its timing has moved repeatedly, according to SKAI, which reports that the registry currently covers only agricultural properties and that the latest update pointed to a date somewhere in 2027 for full coverage. Because the clock starts only when the registry begins productive operation, that delay shifts the deadline with it.

The bill allows the deadline to be extended by decision of the finance minister, named by SKAI as Kyriakos Pierrakakis, after a recommendation from the AADE governor, named by SKAI as Giorgos Pitsilis. Other outlets refer only to the minister and the AADE governor without naming them. No extension has been granted in the reporting, and the deadline stays provisional until the registry's start date is fixed.

What owners will see and need to check

Each property will get a digital file in MIDA recording its area and use, its property rights, electricity and water supply, lease details and other information tied to ownership. iefimerida says owners will be asked to confirm that the registry entries are accurate, declare whether each property is owner-occupied, rented or provided free of charge, and correct any mismatch with what they actually hold. SKAI advises checking titles against each declaration, because corrections can reach back many years and each entry must match the property's status at the time in question. Its example is a property acquired in 2018, which cannot appear as an asset before that year. The errors it lists include wrong floor area, co-ownership percentages that do not match contracts, full ownership shown where only bare ownership is held, and an outbuilding recorded differently from its title.

Scope and open points

The reports disagree on the starting year. NewsIT's headline gives 2019, while its text and most other outlets cite 2014 to 2026. No outlet gives a cost estimate for the relief, so the revenue effect is not known from these reports. The bill is still before parliament, and the December registry date and the April 2027 deadline both depend on administrative timing that has already slipped once.