Tax Returns and Property: E1, E2, E9, ENFIA

The E1 return, the E9 and the lease declaration are three different duties that property owners often mix up. Here we explain what each one is, what the tax authority (AADE) says, and what we take on. Tax calculations and advice come from a licensed accountant, not from our office.

The three declarations in short

AADE announces the E1 filing period and the deadlines each year. We do not write dates here because they change. If a deadline is close, tell us right away.

E9 and ENFIA: what applies

On its page for people living abroad, AADE states that every acquisition or change of a property is declared in the E9 by 31 January of the following year. The duty does not lapse and late filing carries fines. For transfers declared electronically through myPROPERTY, the E9 is created automatically and you get an email. We always check whether that happened in your case, so that no second declaration is filed for nothing.

ENFIA, the annual property tax, is calculated each year from the E9 data for the properties you own on 1 January. We help by checking the data: if the E9 shows a wrong area, share or use, the tax comes out wrong. We do not take on objections or disputes about the amount of tax.

ENFIA certificate for a transfer

The notary asks for an ENFIA certificate when you sell or transfer a property. According to AADE, it is issued online through myAADE, and only for deceased owners by the tax office (DOY). If you cannot or do not want to log in, we do it with you under the credentials policy described below.

Lease declaration

The declaration of lease information is submitted electronically in myAADE by the landlord. The tenant is notified and asked to accept or reject it inside myAADE. Exact deadlines and rules change with AADE decisions, so we check them at the source when we take on a declaration. Short-term rentals (for example through online platforms) are a separate matter and are not covered on this page.

What we do and what you do

For services that need codes, we never store clients’ passwords. By default we guide you to log in yourself, remotely or at the office with your own phone. Only when needed, the login is done on a secured office computer in a clean private (incognito) session, with you present, and with our lawyer where relevant. Never send passwords or one-time codes to anyone, including us, by email, chat or phone.

Owners who live abroad with a property in Corfu

If you live outside Greece and own property here, you need an AFM and access to myAADE for the E9. If you rent the property out, the lease declaration and the declaration of the income come on top. Where you are taxed and how double taxation is avoided depend on your tax residence and on the agreement between the countries. That is a question for a licensed accountant or tax adviser, not for us. We prepare the documents and the declarations that the information supports.

What to bring

• Your AFM and myAADE access, or our guidance to get it.
• Purchase or inheritance contracts and any cadastre documents.
• The latest ENFIA notice and earlier E9 or E1 declarations.
• The lease and rent receipts, if you let the property.
• Income details for the E1, as you have them from your employer or clients.

How to start

Write to us through the contact page or drop in at the office. Tell us which declaration you need and whether a deadline applies. Our fee is agreed before we start.

Questions about E1, E9 and ENFIA

What is the E9 declaration?

The property declaration in the AADE system. ENFIA is calculated from it.

By when do I declare a property purchase?

AADE states 31 January of the following year after the acquisition or change. If the transfer was declared through myPROPERTY, the E9 may be created automatically.

Do you file the E1 yourselves?

Yes, from the information you give us and with your approval before submission. If tax advice is needed, a licensed accountant gives it.

Can you get an ENFIA certificate for a sale?

We help get it issued through myAADE, with you logging in. The notary asks for the certificate.

Do you file for Airbnb-type rentals?

Not on this page. Short-term rentals have their own rules, which we look at separately.

The Corfu Office is a private paperwork office. It is not a government service and not the municipal KEP. We take care of documents, collection and coordination. The competent authority issues the documents and makes the decisions, and we do not promise any outcome. The information on this page is general and is not legal, tax or immigration advice. Legal advice comes from a licensed lawyer, where relevant in cooperation with our partner lawyer, and tax advice from a licensed accountant.

Official sources

• AADE: Taxation of real estate (E9 – ENFIA), for people living abroad (Greek)
• AADE: After buying a property (Greek)
• Independent Authority for Public Revenue (aade.gr)
• gov.gr

Last checked: 8 October 2026