On 7 October 2026, the Independent Authority for Public Revenue (AADE) published a detailed guidance document addressing 70 frequently asked questions regarding the 2026 EAE (Annual Income Tax) declaration. This release aims to clarify ambiguities in the new tax legislation introduced under Law 5132/2024 and provide taxpayers and tax professionals with authoritative interpretations on income classification, deductible expenses, tax credits, and reporting obligations for both individuals and legal entities. The guidance covers critical areas such as the treatment of foreign-sourced income, the application of the new solidarity surcharge, and the interplay between the EAE and the special solidarity contribution. Taxpayers are advised to consult this document before filing to ensure accurate compliance and avoid penalties.
Key Takeaways
- Comprehensive Coverage of New Legislation: The 70 Q&As address the most significant changes in the 2026 tax framework, including revised income brackets, updated deduction limits, and new reporting requirements for digital platform income.
- Binding Interpretative Value: While not legally binding, these answers reflect AADE’s official administrative practice and will be used by tax auditors as a reference during examinations, making adherence highly advisable.
- Digital Filing Enhancements: The guidance highlights mandatory electronic submission via the myDATA platform, new validation rules for pre-filled data, and the timeline for correcting errors without penalties.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement