TAXISnet Declarations and 3.6% Stamp Duty

For the state apparatus, an office or shop rented to a Company constitutes a much stricter source of tax liability compared to housing. The process of "legalizing" the lease via TAXISnet (AADE), is similar to apartments, BUT it hides significant "B2B" costs (fees) that regularly create fines.

Disclaimer: B2B rental laws change regularly regarding fees. Income taxation (scale 15%-45% or Corporate Tax) and obligation to pay in a bank apply. Updated: March 2026.

1. TAXISnet Obligation and Company Acceptance

Exactly as in residential, the agreement in Word is not enough.

• When: By the end of the month following the signing, the landlord uploads the form "Declaration of Information Elements of Real Estate Lease" to the AADE platform.
• Acceptance (Company VAT/AFM): The tenant company's accountant obligatorily logs into the system and consents ("Acceptance"). The tax office now knows that the company is Entitled to put the rent in its "Expenses / Books", dropping its net profits. Without digital acceptance, the rent constitutes an opaque (black) transaction.

(Important: For commercial properties over 50 sq.m. the system again requires the entry of the Protocol Number of the Energy Certificate of Greece / EPC - Π.Ε.Α.).

2. The Weight: "3.6% Stamp Duty" (Or Digital Transaction Fee)

Renting a residential property in Greece has a ZERO transaction fee (on the rent). In contrast, Commercial - Professional Leasing (which is not subject to 24% VAT), has historically been burdened with a 3.6% Stamp Duty (3% Stamp Duty plus 20% in favor of OGA). (Note: From late 2024 / early 2026 the state is gradually converting the stamp duty into the new "Digital Transaction Fee" with similar or identical rates of 3.6%).

• Who is burdened by the 3.6%? The law states that it burdens both parties equally (50-50). HOWEVER, perfectly legally - and it is the 99% market rule - landlords include a clause in the Private Agreement stating: "The stamp duty (3.6%) burdens the Tenant (Lessee) 100%".
• How it is Paid: The tenant pays Rent €1,000 + €36 (Stamp Duty) = €1,036 to the Landlord every month. At the end of the year, the Landlord (or their accountant) collects these amounts and remits them themselves to the Tax Office (AADE) as tax.
• Was there an Option for 24% VAT? Yes. Commercial properties can instead of stamp duty (under strict conditions and owner's option) charge the tenant with +24% VAT (Particularly useful for multinationals that offset VAT), facilitating the construction of Malls.

3. Mandatory Bank Transfers (The IBAN Law)

Greece is fighting tax evasion intensely. From 2026, the rule is strictly enforced 100%: All rents are collected only through a Banking Institution (Declared landlord IBAN at AADE) or POS. Money in an envelope, even for very small office properties, is prohibited, with penalties that cancel the rent as a business "expense" for the tenant's company!

Close Money Leakage Gates with Landager

For an owner with 5 Commercial shops, managing the "Stamp Duty" (3.6%) is an accounting nightmare. The tenant mistakenly deposited 1000 instead of 1036. At the end of the year the tax office asks the Owner for the 36x12! Landager executes the charging/invoicing automatically. The Invoice-generator Engine has a setting "Greece Commercial (+3.6% Digital Stamp)". Every 1st of the month, the customer receives the full e-Receipt, and the Landager ERP sends your Accounting Team an excel (Tax export) analyzing the withholdings in favor of the State (AADE). Compliance to perfection, zero fines!

Back to Commercial Leases (Overview).