Income Tax Filing for 2025 Begins Next Week with New E1, E2, and E3 Forms

Income tax filing for the 2025 tax year will begin next week, following updates to the E1, E2, and E3 forms and the introduction of new codes. According to the latest decision by the ADC Governor (A.1062/2026):

• Annual tax returns must be submitted electronically via the myAADE digital portal using the Online Service for Submission of Individual Income Tax Returns from 16 March to 15 July.
• Individuals participating in legal entities or entities keeping simple books have until 31 July, the last working day of the month, to submit their returns.
• Overdue initial and amended returns for tax years 2020 and onward must also be submitted online through myAADE.
• Amended returns for retroactive payments of wages, pensions, allowances, or other income for 2015 and subsequent tax years, paid from 2020 onward, must be submitted via the online portal.

In cases where online submission is technically impossible, taxpayers may submit handwritten returns to the responsible service. This includes situations where the deadline coincides with the end of the year and online submission cannot be completed. Manual submissions may also be made by sending scanned forms and supporting documents through the “My Applications” portal, by registered mail, courier, or by depositing them at the protocol office of the responsible service. Appointments for in-person submission can be scheduled through the “My Appointments” application in myAADE.

Submissions via Accountants or Tax Preparers
Returns may be filed by taxpayers themselves using their personal myAADE credentials, or by authorized accountants or tax firms with their credentials. Authorization for managing forms E1, E2, and E3 is done online through the myAADE portal.

If an accountant or tax advisor is hospitalized for at least three days, deadlines for their clients’ returns are extended until the end of the month following discharge. In the event of an accountant’s death, deadlines are extended until the end of the month after the following month.

Filing for Couples and Civil Partners

• Married couples or civil partners filing joint returns for 2025 do not need to take additional action. Separate tax assessments will be issued for each spouse, with refunds or credits processed individually.
• Couples may file separate returns if elected by 28 February of the year of filing; this election is binding and applies to subsequent years unless revoked by the same date.
• Separate returns are required if the marriage has ended, or if one spouse is bankrupt or under court receivership. Cohabiting partners can file joint returns if registered with the Tax Registry, with one partner declared liable for the other’s income.

Foreign Residents and Special Cases

• Foreign residents must submit returns by the same deadlines as domestic residents. Taxpayers who transferred their residence abroad in 2025 must submit their return by 31 December 2026.
• Declarations for deceased persons’ 2025 income must be submitted by legal heirs through myAADE by 31 December 2026, after updating the Tax Registry with death details and heir information.
• Adult unmarried children with income from other sources must include it in the parent’s return, while E3 forms for minor children must be submitted with the parent’s return.
• In cases of bankruptcy, separate returns are submitted by the bankruptcy trustee for estate income and by the bankrupt individual for non-bankruptcy income.
• Conditional or reserved declarations are filed online, with supporting documents submitted within 30 days. Failure to provide these documents results in clearance without considering the reservation.

Changes to Forms for 2025

• The new E1 form now provides a more detailed breakdown of minimum net income from business activity, exemptions, Section 28C deductions, and income reductions. It also includes calculations based on business duration, minimum wage, payroll, and turnover.
• Adjustments include updated fields for pensioners (born up to 31 December 1960) and the first start-of-activity date (1 January 2023). The form also provides more detail on special reductions for professionals in small settlements, border areas, Western Macedonia, Evros, certain northern municipalities, and low-population islands.
• The E3 form, used for business activity, now collects more structured information on business operations, including active websites, online platforms, business accounts, POS systems, TIDs, and payment clearing houses. Special regimes such as Article 5C for business income and family wealth management companies are highlighted.
• Taxable income determination codes for development discounts, e-invoicing, increased depreciation, partnerships, and special activities are maintained and linked to targeted tax policies.
• The 2026 tax return itself is more detailed than last year, now including a complete administrative or corrective determination, a detailed settlement, income analysis, reference to E1 codes, and additional information such as notice numbers, money list numbers, and credit statement numbers. Taxpayers disputing the act must file an appeal within 30 days with the Dispute Resolution Division.