Thousands of commercial property owners will receive refunds from the tax office for ENFIA amounts they paid during the six-year period 2014-2019. As provided by Law 5193/2025 passed at the beginning of the year, through a circular from the Greek Tax Authority, ENFIA amounts are being returned for owner-occupied properties from the years 2014-2019. Under a special provision (Article 210), an exception to the statute of limitations was allowed, permitting the submission of amended declarations until June 30, 2025, for those who had not declared the owner-occupation of their properties.
The Greek Tax Authority emphasizes that this opportunity applies exclusively to those exempted from ENFIA under Article 3 of Law 4223/2013, namely natural or legal persons who owner-occupy properties for conducting their business activities. After submitting the corrected E9 form, the tax administration proceeds with a new assessment and returns the amounts that were paid without obligation.
Greek Tax Authority: The circular for ENFIA amount refunds
– as an exception to the statute of limitations provisions, the opportunity was given to submit amended declarations for the years 2014, 2015, 2016, 2017, 2018 and 2019, by persons exempted from ENFIA for properties they owner-occupy, in order to declare the owner-occupation of their properties, which they had failed to declare.
– the deadline for submitting the above amended declarations was set until June 30, 2025.
– given that the relevant provision, on one hand granted – as an exception to the statute of limitations provisions – the opportunity to submit amended declarations, for properties for which their owner-occupation was not declared during the aforementioned years, and on the other hand no prohibition on returning paid amounts was provided, the unduly paid ENFIA amounts, which may arise for refund following the assessment of amended declarations submitted based on the above provision, are returned.
