If you are a tax resident abroad but still have ties to Greece, you may need ongoing accounting and tax support in Greece. Under the Greek tax framework, non-residents are generally taxed on income arising in Greece, while the final tax treatment may also depend on any applicable Double Taxation Avoidance Agreement between Greece and the country of residence. AADE also notes that the application of treaty protection usually requires a tax residence certificate issued by the foreign tax authority.
In practice, this means that you do not need a Greek accountant only if you run a business in Greece. You may also need one if you own property in Greece, receive rental income, need to file E9, pay ENFIA, obtain a Greek tax number, access myAADE, or complete a tax residency transfer procedure. These are among the most common situations in which non-residents continue to have active tax obligations or administrative procedures in Greece.
For non-residents, however, proper support in Greece is not only an accounting matter. Very often, legal support is also required, especially in matters involving real estate, inheritances, powers of attorney, contracts, lease arrangements and representation before Greek authorities. For this reason, our office works on a permanent basis with a collaborating lawyer, so that clients living abroad receive coordinated and comprehensive support in Greece through one professional point of contact.
When a non-resident usually needs an accountant in Greece
The most common case is property ownership in Greece. According to AADE, non-residents who own real estate in Greece are required to file an E9 property declaration when they acquire property or when their property data changes, and they are also subject to ENFIA. If the property is rented out, rental income must be declared through the relevant tax return forms. AADE’s guidance for landlords also confirms that long-term lease details must be declared electronically within the prescribed deadline.
A Greek accountant is also important when you receive Greek-source income. AADE states that taxpayers who are not tax residents of Greece are liable to tax on taxable income from Greek sources, while the applicable double tax treaty must be reviewed whenever one is in force. This is particularly important in cases involving rental income, dividends, pensions, interest, or any other income connected with Greece.
Another common need is the issuance of a Greek Tax Identification Number (AFM) and access credentials for the AADE digital systems. AADE provides dedicated procedures for tax residents abroad to obtain an AFM and authentication credentials, including digital channels such as myAADElive for natural persons. This is often the first practical step before any filing, registry update, property action or communication with the tax authority can take place.
In some cases, the appointment of a tax representative in Greece is also examined. AADE includes this possibility within its registry procedures for tax residents abroad. Whether a tax representative is needed depends on the specific facts of the case and should not be treated as a one-size-fits-all requirement.
Tax residency transfer and registry corrections
One of the most sensitive issues for Greeks abroad and non-residents is the transfer of tax residency from Greece to another country, or the correction of an outdated tax registry profile. AADE provides a formal process for tax residency transfer and specifies that supporting documents must be filed by the last business day of the first ten days of September of the tax year following the year of departure. AADE also states that the tax administration must assess the completeness of the file within two months from submission of the supporting documents.
This is not a purely technical process. It requires correct documentation, consistency between foreign and Greek records, and careful review of your tax profile in Greece. If the registry is not updated correctly, the taxpayer may continue to appear as Greek tax resident for administrative purposes, which can create significant tax and compliance issues.
Why filing alone is not enough
For a non-resident, the real issue is not simply submitting a Greek tax return. The real issue is whether the Greek tax file has been set up correctly from the start. This includes checking whether the taxpayer is correctly registered as a non-resident, whether Greek-source income has been identified properly, whether treaty protection can be applied, whether property data is accurate in E9, and whether lease declarations and other connected filings have been handled correctly. AADE’s guidance makes clear that these obligations are linked and that digital filing through myAADE is only one part of the overall compliance process.
This is exactly why non-resident matters should not be handled in a fragmented way. In many real-life cases, tax compliance is linked to property matters, inheritance issues, powers of attorney, contracts, banking formalities and direct communication with public authorities in Greece.
What our office can handle for non-residents
Our office provides comprehensive support for non-residents and tax residents abroad who need professional assistance in Greece. Depending on the case, we can assist with:
obtaining a Greek AFM and myAADE access credentials,
reviewing and correcting tax registry details,
filing E1, E2 and E9 forms,
monitoring ENFIA and related tax assessments,
handling electronic lease declarations,
supporting tax residency transfer procedures,
reviewing the application of Double Taxation Avoidance Agreements,
coordinating with notaries, engineers, banks and public authorities in Greece.
At the same time, our office works on a permanent basis with a collaborating lawyer, so that our clients receive integrated accounting, tax and legal support whenever their case also involves real estate, inheritance matters, powers of attorney, contracts, lease issues or legal representation in Greece.
Why this matters for clients living abroad
When the client lives outside Greece, speed, clarity and coordination become even more important. Instead of addressing tax, property and legal matters separately with different professionals, you have one coordinated professional structure in Greece. This reduces delays, limits errors and makes it much easier to complete each step correctly.
For non-residents, this is often the difference between simply filing documents and actually resolving the issue properly.
Conclusion
If you are a tax resident abroad, the main question is not whether you still have a connection with the Greek tax authorities. The real question is which obligations you still have in Greece and how they should be handled correctly, on time and with legal and tax certainty. Property ownership, rental income, tax registry issues, AFM registration, myAADE access, tax residency transfer and treaty review are the most common reasons why a non-resident needs an accountant in Greece.
N. KOLYDAS IKE supports non-residents and tax residents abroad across the full range of Greek tax obligations. At the same time, through our permanent collaboration with a lawyer, we provide coordinated accounting, tax and legal support in Greece for clients who need a reliable professional partner on the ground.
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