E9/ENFIA (Unified Property Tax) Statement

(The page is under construction)

A. Through this online service, Legal Persons can submit:

o  Property Data Statement (E9)

o  Initial and amending E9 Statements for 2011 onwards

It is also possible to:

o  Print the Administrative Tax Assessment Deed for 2014 onwards, if they have been issued.

o  Issue an ENFIA Certificate (article 54A of Law 4987/2022) in the current year

 

B. Through this online service, Natural Persons can submit:

o   Property Data Statement (E9)

o   Initial and amending E9 Statements for 2010 onwards

It is also possible to:

o  Print an individual VAT statement for the years 2010 to 2013 and the Administrative Tax Assessment Deed for 2014 onwards, if they have been issued.

o  Issue an ENFIA Certificate (article 54A of Law 4987/2022) in the current year

 

C. Automatic completion of the statement of real estate data (E9)

•    From 07/07/2023, in cases where real estate transfer tax returns are submitted digitally through the “myPROPERTY” application in accordance with par. 1 A, case a, of 1110/2022 Decision of the Governor of IAPR, a statement of real estate data (E9) of the contracting parties with the changes in their real estate is automatically created in the Integrated Information System (OPS) of the Real Estate Inventory.

•    From 31/01/2024, in cases where parental benefit and gift tax returns are submitted digitally through the “myPROPERTY” application and concern contracts that transfer 100% full ownership from a donor/parent to a donee/child, in accordance with A.1015/2024 Decision of the Governor of IAPR, a statement of real estate data (E9) of the contracting parties with the changes in their real estate is automatically created in the Integrated Information System (OPS) of the Real Estate Inventory.
 

The contracting parties are informed of this by e-mail to the e-mail address declared by them. An e-mail is also sent to the contracting parties in the event that it is not possible to automatically create a statement of real estate data due to a technical or other inability to link the real estate data or when a contracting party has already submitted a statement of real estate data for the same property prior to its automatic creation.

 

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Deadlines
  • Για την σύσταση , απόκτηση και κάθε άλλη μεταβολή στα δικαιώματα της παραγράφου 1 του άρθρου 23 του ν.3427/2005, ο υπόχρεος σε υποβολή δήλωσης στοιχείων ακινήτων υποβάλλει αυτήν, μέχρι και την 31η Ιανουαρίου του επόμενου έτους από την ημέρα της σύστασης, απόκτησης και κάθε άλλης μεταβολής στα δικαιώματα αυτά, πλην της κληρονομικής διαδοχής, για την οποία ο φορολογούμενος υποχρεούται σε υποβολή δήλωσης στοιχείων ακινήτων μέχρι την τελευταία εργάσιμη ημέρα του επόμενου μήνα της λήξης της προθεσμίας αποποίησης της κληρονομιάς. Ειδικά για το έτος 2024 , η δήλωση του προηγούμενου εδαφίου υποβάλλεται μέχρι και την 8η Μαρτίου 2024.
  • In case you have to submit a Property Data Statement by hand, you can retrieve the form from the forms page
Step by step

A. If you wish to submit a property data statement (E9) you should, after carefully reading the instructions for use of the application as well as the frequently asked questions that concern you, follow the steps below:

  1. Select the year you wish to submit an E9 statement and from the available actions on the home page, select create an E9 statement to make the necessary changes to your assets.
  2. You can insert/change/delete property of tables 1 (buildings and plots) and 2 (fields).
  3. If you insert a property, fill in all the mandatory fields regarding the descriptive details of the property (square meters, type of real right, percentage of co-ownership, etc.) and also geolocate the property either by selecting the prefecture, municipal apartment and streets building block or by choosing to open the Objective Property Value Assessment map.
  4.  If you are changing a property, change only the descriptors that require change.
  5. From the year 2013 onwards, during the final submission of the E9 statements, it is mandatory to indicate the electricity supply number of the buildings in which you have full ownership or usufruct.
  6.  From the year 2014 onwards, depending on the reason for the entry/change/deletion of a property you choose, you must fill in the required fields that are requested and relate to contract details (contract number and date, notary’s TIN), testament details, if any (number and date of publication, date of death), etc.
  7.  During the final submission of the E9 statement, specific properties may be requested to be changed due to insufficiencies in their data.
  8. Any action you take is temporarily saved.
  9. When you’re done making changes to your asset status, check how it’s configured via the property status preview.
  10. Select final submission of the E9 statement and, if you wish, transfer of the statement to the following year.
  11. From the available actions, you can print the submitted E9 statements, your property status and the VAT clearance notes / administrative tax assessment deeds (ENFIA).

 

Β. If you wish to issue an ENFIA certificate (article 54A of Law 4987/2022), you should follow the steps below:

  1. Select the current year.
  2. Select the Certificates tab and from the Available actions, select to issue a new certificate for use in the current year.
  3. Select use and enter the eleven-digit Property ID of the real right, for which you want to issue a certificate.
  4. A separate certificate is issued for each Property ID.
  5. From the available actions, click on the “right to issue a certificate” option.
  6. You can print a certificate preview to check the details of the certificate before it is issued.
  7. Select issue certificate and then print.

 

C. If you wish to issue a solemn declaration of article 8 of Law 1599/1986 instead of the certificate, you should follow the steps below:

  1. Select the current year.
  2. Select the Solemn Declarations tab and from the available actions, select submit a solemn declaration of Law 1599/1986.
  3. Complete the information requested in the solemn declaration (property description, etc.)
  4. Select “Submit a solemn declaration” from the available actions and then print.

 

Frequently asked questions-answers