Thousands of homes, offices and plots that changed hands in 2024 are now being “scanned” exhaustively by the Greek Tax Authority to identify those who “forgot” to pay their ENFIA property tax. Certificate checks are in full swing, as this is a mandatory requirement for every property transfer.
320,000 properties under Greek Tax Authority scrutiny: Fines for those who didn’t pay or forgot the ENFIA certificate
The certificate confirms that the taxpayer has paid or has a legal exemption from the tax for the previous five years. Checks are conducted by Capital Taxation Center employees using advanced risk analysis criteria and data from electronic and other sources.
The investigations aim to ensure that no property is transferred without meeting tax obligations, while any irregularities may result in fines or retroactive charges on the ENFIA “bill“. According to the Greek Tax Authority, in 2024, 211,610 property transfer tax declarations and 111,705 inheritance tax declarations were submitted through the myPROPERTY platform.
The fines
Violation of obligations is accompanied by fines, which vary depending on the case:
- In case of an inaccurate certificate, notaries and heads of land registry offices are subject to a fine of 2% of the difference in the value of properties or rights for which an inaccurate certificate is attached. The fine cannot be less than €100 and more than €1,000. If the use of the inaccurate certificate does not cause tax loss, no fine is imposed.
- If no certificate is attached at all, the fine is set at 1‰ of the value of properties or rights for which no certificate is attached, per notarial act, with a minimum of €100 and maximum of €1,000.
- Repeated violation: If in a subsequent inspection, within a decade, it is found that the same notary, registrar or head of land registry office committed the same violation for the same property, the fine is doubled.
Examples
Inaccurate certificate
Property worth €500,000, where the stated certificate shows €50,000 less.
Fine calculation: €50,000 × 2% = €1,000
The fine reaches the maximum limit, i.e., €1,000.
Non-attachment of certificate
Property worth €900,000 is transferred without an ENFIA certificate.
Fine calculation: €900,000 × 0.001 = €900
The fine remains below the maximum limit, so €900 is imposed.
Repeated violation
The same notary again fails to attach a certificate for the same property worth €900,000.
The initial fine €900 × 2 = €1,800
However, according to the law, the maximum per act is €1,000 for inaccurate attachment or €1,000 for non-attachment, so the fine reaches the maximum limit of €1,000 per notarial act.
