Tax Office Intensifies Audits on Property Transfers in 2024

The Independent Authority for Public Revenue (AADE) has launched intensive audits on property transfers conducted in 2024. The audits focus on cross-referencing the data accompanying each notarial act, with particular emphasis on ENFIA certificates.

The files are examined remotely, with the Tax Offices and Capital Taxation Centers using risk analysis criteria to identify potential omissions or inaccuracies. The order from the AADE governor, Giorgos Pitsilis, is to ensure compliance with the legislation regarding the attachment of the ENFIA certificate, which confirms the property's tax identity and the settlement of debts for up to six years.

The tax administration's electronic platforms identify the most suspicious cases based on discrepancies in E9 declarations, changes in property use, or sudden transfers without sufficient documentation. Legislation provides for fines ranging from 100 to 1,000 euros for incomplete or incorrect ENFIA certificates, which may be doubled in case of recurrence.