E9/ENFIA (Unified Property Tax) Statement

(Beta version)

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 creation and submission of a digital property data statement (E9) through the myPROPERTY application

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

 

1
    Deadlines
    • From January 1, 2021 onwards, for the establishment, acquisition and any other change to the rights of paragraph 1 of article 23 of Law 3427/2005, the person liable to submit a property data statement shall submit it by March 31 of the following year from the day of establishment, acquisition and any other change in these rights, except for inheritance, for which the taxpayer is obliged to submit a property data statement until the last working day of the month following the expiration of the deadline for disclaiming the inheritance.
    • 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