Greece Mandatory Disclosures: EPC & Tax Proofs

For a lease agreement to have legal standing in Greece (to be recognized before Greek Courts, the Tax Office, or the PPC/DEI electricity companies), the handwritten signature between the two parties is only half the step. The Greek state focuses on digital profiling through tax audits (AADE) and European energy directives.

1. The Electronic Declaration on TAXISnet (AADE)

Since January 1, 2014, the universal physical "stamping" of contract exchanges at the Tax Office was abolished, and absolute responsibility moved online.

The Rule (The Process):

• Who: The lessor (Landlord) has the obligation to log into the AADE website using their personal credentials.
• What they do: They fill out the form "Declaration of Information Elements of Real Estate Lease" (Electricity supply number, property square meters, Tenant's Tax ID/AFM, rent amount, and duration dates, e.g., the 3 mandatory years).
• When (1 Month): The declaration MUST be finalized strictly by the end of the month following the signing of the private agreement! (e.g., signing on March 5 -> declaration by April 30). Otherwise, the system immediately drops fines of €100+.
• Tenant's Acceptance: After it's submitted, the Tenant is obliged to log in with their own credentials to TAXISnet and click "Accept". Only then is the tax liability locked (e.g., for social electricity tariffs and other state rent subsidies).

Note on Modifications (New 2026 Data) According to the new laws, from 2026, all rents in Greece (above a certain threshold) must be paid obligatorily via bank (IBAN). Cash is prohibited. Therefore, the landlord is now obliged to also declare the IBAN (Bank account) in the AADE system, where the rents will be deposited digitally, creating full control over "Black Money" for rents. If the tenant gives the money in an envelope, the tax office, for the state, considers them a defaulter!

2. Energy Performance Certificate (EPC / ΠΕΑ)

European climate legislation is omnipresent. For every lease declaration over 50 sq.m., it is illegal to rent if you have not provided the famous E.P.C. (Energy Certificate / Π.Ε.Α.).

• This document (which is issued exclusively by registered Energy Inspectors - Engineers) classifies the building into an energy consumption category (A+ to G).
• During the registration of the Lease on TAXISnet, the Tax Office's system demands and blocks continuation if you do not type in the unique "Protocol Number of the EPC"! You cannot hide its absence.
• (An EPC is not required for short-term leases, however, registration in the Short-Term Residence Property Registry - (AMA Number) - AirBnb is required there).

Substantive Legal Guidance in Greece

Discuss the 'AADE Tenancy Declaration' which acts as the umbrella disclosure for all legal and tax-related aspects of the lease. This is critical because the Greek courts prioritize the 'protection of the tenant's primary residence' while providing accelerated tools for landlords in cases of definite non-payment. Failures to accurately register leases on the TAXISnet portal can lead to your legal actions being dismissed and may result in heavy fines from the AADE tax authority.

Compliance Strategy for Greece Property Owners

Managing a rental portfolio in Greece requires a blend of digital compliance (TAXISnet) and traditional legal procedures (Exodiko). Owners must ensure that every lease is registered within 30 days of signing to maintain standing in court. also, tracking the 3-year statutory minimum is essential for financial planning, as it limits when rent can be negotiated to market rates. Landager's specialized Greek compliance engine automates these reminders and provides a secure vault for certificates like the EPC (PEA) and Electrical Safety checks (YDE), ensuring you're always ready for an inspection or a new tenant onboarding process.

How Landager Helps

Landager tracks lease terms, certificate expiry tracking, and utility debt verification - making it easy to stay compliant with Greece regulations.

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