Property owners and users in Greece face fines ranging from €100 to €1,000 if they fail to report property use on time, or submit inaccurate declarations, under the new Real Estate Ownership and Management Register, MIDA.

The changes are included in an amendment tabled in parliament by the Ministry of National Economy and Finance, just days before the launch of the new platform by Greece’s Independent Authority for Public Revenue, AADE.

The amendment also brings major changes to the way ENFIA, Greece’s annual property tax, will be calculated in cases where there are discrepancies in the declared size of a property.

MIDA is designed to become the most extensive digital inventory of real estate ever carried out in Greece. It will bring together data on more than seven million property owners and millions of properties across the country.

For each property, the register will include key characteristics, the ATAK property identification number and the KAEK code used by the Greek Cadastre, as well as information on how the property is used. This will allow AADE to cross-check ownership and use data with greater accuracy.

In practice, MIDA is intended to function as a central digital file for every property in Greece. It will combine, in a single database, information on ownership, leases, free-of-charge concessions and declarations of use linked to each property.

The aim is to allow AADE to verify who owns a property, who is using it and under what terms.

The main change concerns the obligation to update MIDA whenever a property is leased or granted for use free of charge. The launch of the register will be accompanied by a requirement to declare property use, so that the platform reflects the actual condition and use of real estate holdings.

Under the amendment, if the relevant declaration is not submitted within three months from the start of a lease or free concession, a €500 fine will be imposed.

A similar obligation is also introduced in cases linked to Greece’s Single Aid Application, drawing the attention of audit authorities to agricultural land leases connected with farm subsidies.

The amendment places particular emphasis on the penalties attached to the new register. A €500 fine will apply when a MIDA update declaration on the use of a property, following a lease or free concession, is not submitted on time.

The penalties are stricter when false information is submitted. If a tenant or person using a property free of charge submits inaccurate information and that information is used to obtain benefits, subsidies or other forms of state aid, a €1,000 fine will be imposed.

If the inaccurate information is not used to obtain financial support, the violation will still stand, but the fine will be limited to €100.

Through these penalties, the tax administration aims to ensure that the information entered into MIDA is accurate and is not used to obtain state benefits or subsidies without entitlement.

A central part of the regulation is the link between MIDA and the E9 property declaration. A declaration of property use cannot be submitted unless the property’s details have first been entered in the E9.

The aim is to create a unified digital database in which ownership data is linked to usage data, making it easier for AADE to identify errors, omissions and discrepancies.

The amendment also introduces important changes to ENFIA, which will take effect in 2027 and affect thousands of property owners whose properties show discrepancies in square metres.

It provides that when the Electronic Building Identity shows that the actual area of a building is smaller than the area recorded in the Cadastre, the title deed or the building permit, the smaller actual area will be used for the calculation of ENFIA.

In practical terms, owners will no longer be taxed on more square metres than they actually own, provided the smaller area is verified through the Electronic Building Identity.

At the same time, the regulation addresses concerns raised by POMIDA, the Hellenic Property Federation, over possible retroactive charges in such cases.

Previous E9 declarations, ENFIA assessment notices and related certificates will not be considered inaccurate because of these discrepancies in square metres, and no fines or other penalties will be imposed for previous years.