Status: E9 is live. MIDA is not yet open to owners of homes.
You receive a bill for a flat you sold two years ago. A property you recently inherited is not shown in the relevant tax records. You read somewhere that a new property register is being built in Greece and you fear that you will have to take action from abroad in order to register your Greek properties there.
The majority of the problems arising from the properties of Greek owners abroad are associated with two issues: the E9 declaration, which already applies, and the new property register MIDA, which will start functioning at a later stage. This guide explains what both are about and what owners have to do now or can leave until later.
It’s important to note that paperwork such as E9 declarations is typically handled by your accountant. He or she will need up-to-date and accurate information regarding the property, such as how it is used, its current condition and any changes made. For owners based abroad, we can act as your local eyes and ears regarding the property, providing you with dated photo reports taken on a monthly basis. If required, we can also document changes to a property’s use.
What the E9 is and why it matters
The E9 Declaration is a tax declaration filed with the Greek Tax Authority, AADE, by individuals and companies, whether residents or non-residents, in order to declare property rights. In addition to information regarding ownership of real estate, the E9 contains information regarding the square metres of the owned properties and the percentages of ownership. For this reason, the E9 must contain accurate information regarding the declared properties so that correct annual ENFIA property taxes are charged. Furthermore, the E9 serves other tax purposes in Greece, including transactions involving a sale, gift or inheritance of property.
ENFIA relies on the information contained in owners’ E9 declarations. An incorrect or out-of-date entry can therefore affect the annual property tax bill and cause problems when the property is later sold, gifted or inherited.
The E9 can be filed online via AADE’s E9-ENFIA application, using your TAXISnet codes.
When you must update it
You update the E9 when something changes:
- Purchase. You add the new property.
- Sale. You remove a property you have sold so you are not billed for it.
- Gift or parental transfer. You update the declaration to reflect the transfer.
- Inheritance. Heirs need to update the E9 after the owner has passed away. AADE sets out specific rules and deadlines, so confirm these with your accountant.
- Changes to the property itself. Examples include a change of use, a legalised extension, additional floor space or demolition.
According to AADE, changes to your E9 are declared by 31 January of the following year. This means there is no general 30-day rule for submitting changes to the E9, although the date can change. In 2024, for example, the date was set for 8 March. Check AADE’s website each year for the current deadline.
Automatic E9 declaration for digital sales and gifts
For sales and gifts declared digitally through the myPROPERTY application, an E9 entry may be generated automatically. Each entry should still be checked carefully by the owner.
A €100 fine has been reported for late submission of an initial E9 declaration (To Vima). Check the current position with AADE or your accountant.
How to file from abroad: AFM, TAXISnet codes and myAADE
In order to file an E9 online for Greek properties you will need a Greek AFM (taxpayer ID number) and TAXISnet codes. According to AADE’s guidance for non-residents, you can obtain an AFM and authentication key in four ways:
- Online through myAADE, with identity checks using verified mobile number or payment provider information.
- By video call through myAADElive, immediately or by appointment.
- In person at a tax office, by appointment.
- Through a representative who submits the application using their own TAXISnet credentials.
After obtaining an AFM and TAXISnet codes, access the online E9 form, select the relevant year, add any missing properties or modify those already included, locate them on the online map and submit.
“Every foreign owner of Greek property that I speak to believes the E9 is someone else’s problem. Then they receive a large bill for a flat they no longer own or for properties that have never been included in their E9 declarations. Although the E9 is a simple declaration, it must be accurate and requires someone familiar with changes to the property over time.”
Yanis, Founder of Home Watch Athens
Do you need a tax representative?
Not necessarily. Foreign tax residents may choose to appoint a tax representative in Greece, but this may not be required if they accept electronic tax notifications and keep valid contact details registered with AADE. The position is described in AADE decision A.1069/2024.
A tax representative can still be helpful if you want someone in Greece to receive and deal with tax communications. Requirements can change, so consult your accountant about your circumstances.
If you are looking for a more general power of attorney in Greece, read our guide on when you need a power of attorney. This is a legal document, so speak to a lawyer before signing one.
MIDA: Greece’s new unified property register
MIDA, the Property Ownership and Management Register, is AADE’s planned unified property register. It is intended to bring together tax information, including the E9, the Ktimatologio land registry and other public information, such as records held by municipalities and building permit authorities (ProtoThema English).
A key task will be matching the codes used in tax and land registry records:
- ATAK. The 11-digit property number in the E9.
- KAEK. The code for the same property in the Ktimatologio land registry.
When the two databases contain different information, owners may need to review and correct inaccuracies relating to their properties. Matching these records has been reported as a technical difficulty. The available reports do not establish whether MIDA will issue a new unique property number.
What MIDA will ask owners to declare
According to ProtoThema, owners will review and declare:
- Ownership, type and percentage
- Technical details, such as area and description
- Actual use, for example owner-occupied, rented, vacant or professional use
- Lease details, including the tenant, rent and duration of the lease
Whether a property is used as a permanent home, rented out or left empty for much of the year matters for an accurate description of its use. The same applies to a property given to someone for free use.
If you let a property or allow someone to use it for free, a reported €500 fine may apply when a required declaration is not made within three months. The reported rule relates to leases and free use starting from 1 November 2026. Given the delays in MIDA, check whether that date and the requirements still apply before relying on them.
MIDA status and what to do now
As of 26 September 2026, MIDA does not appear to be open for declarations by owners of homes. Reports differ on its wider status:
- ProtoThema reports an initial phase involving agricultural land through the 2026 Single Application for Aid, with residential properties to follow. It reports that owners of homes may have around eight to ten months to review and correct their property data.
- 12vima and iefimerida reported on 18 September that full activation has been postponed until after the elections because of technical difficulties, and that no phase is currently available to the public. iefimerida also reports that a planned requirement to pay rent by bank transfer has moved from 1 October 2026 to 1 July 2027.
What to do now
- Check your E9 against your title deeds. Verify your properties, ownership shares and recorded uses.
- Confirm your access. Make sure your AFM and TAXISnet codes work before you need them.
- Find your ATAK and KAEK for each property and check that they refer to the same property.
- Keep records of how each property is used and when that use changes.
- Keep your contact details up to date with AADE so notices reach you.
Our forthcoming guide to paying ENFIA from abroad will cover paying the resulting tax. If you have recently inherited property, our forthcoming inheritance guide will cover the first steps. For local follow-up in Athens, see our administrative representation service and read why owners abroad need local representation.
This is general information, not tax advice. Rules, deadlines and fines can change. Confirm the current position on AADE’s website or with your accountant, and consult a lawyer for legal questions.
Frequently asked questions
Do non-residents need to file an E9?
Yes. Non-residents who hold property rights in Greece must declare them in the E9.
When do I update my E9?
Generally by 31 January of the year after the change. Check AADE for the current deadline and ask your accountant about inheritance-specific rules.
What is MIDA?
It is AADE’s planned unified property register, intended to combine tax information, land registry records and other public data relating to each property.
Do I need to do anything for MIDA now?
Not yet for a residential property. When the system opens to owners of homes, they will be able to review their property information and correct errors online.