Two announcements from the Tax Department on 19 October 2026 settle the year-end position for individuals and extend a VAT relief that was due to end in December. Both turn on dates, and one of the dates carries a practical catch.
The 2025 return: 31 October, with relief to 30 November
Under Decree Κ.Δ.Π. 260/2026 of the Council of Ministers, the deadline for the Individual Income Tax Return without accounts (form T.D.1) for tax year 2025, and for paying the tax due, is 31 October 2026.
By decision of the Commissioner of Taxation, under sections 39(8), 50A(a) and 50A(e) of the Assessment and Collection of Taxes Law 4/1978, no interest and no charges will be imposed if the return is submitted and the related taxes and contributions are paid by 30 November 2026.
Two points of reading. The deadline in the decree is still 31 October; what runs to 30 November is relief from interest and charges. And the relief needs both conditions: a return filed in November with the tax paid in December does not meet it.
From 1 November: a submitted return may not reopen
The Tax Department is moving its systems in stages to the new Tax For All (TFA) platform. Because of that move, from 1 November 2026 it may no longer be possible to change a return’s status from final submission («Οριστική Υποβολή») back to provisional («Προσωρινή Παραλαβή»).
So far, a return submitted with an error could be returned to provisional status and corrected. From 1 November that route may not be available. The safer order is to complete the return first — employer certificates (T.D.63), insurance certificates, rental and foreign income, tax already withheld — and to make the final submission once.
The zero-VAT basket now runs to 31 December 2027
Under Decree Κ.Δ.Π. 362/2026 of 16 October 2026, the zero rate of VAT on a basket of basic goods is extended from 1 January 2027 to 31 December 2027. The basket covers:
- infant milk, liquid and powder;
- baby nappies and adult nappies, including incontinence pads;
- feminine hygiene products (tampons and sanitary towels);
- fresh or chilled vegetables, by customs tariff heading — among them potatoes, tomatoes, onions and garlic, cabbages and cauliflower, lettuce, carrots, cucumbers, peas and beans, and peppers, aubergines, mushrooms and spinach; and
- fresh fruit — among them bananas, figs and avocados, citrus fruit, grapes, melons and watermelons, apples and pears, apricots, peaches and cherries, strawberries and kiwis.
This basket was due to end on 31 December 2026. The separate zero rate on meat and fish (from 1 October 2026) and on bread, milk, coffee, sugar and baby food (from 12 October 2026) is unchanged and runs to 31 May 2027. The order of the end dates has therefore reversed: from June 2027, unless that group is extended as well, fruit, vegetables, infant milk and hygiene products stay at zero while meat, bread and milk return to their normal rates. Our note on the food zero rate sets out what is in and out of that group.
Two other dates before the year ends
- 31 October 2026 — the last day to apply to the Social Insurance Services to settle overdue contributions in up to 54 monthly instalments.
- 30 November 2026 — the extended deadline for the employer’s annual return (PAYE, form T.D.7) for 2025, filed on TFA. A late return attracts a charge of €150 for an individual and €250 for a company, or €500 where the company’s turnover or assets exceed €1 million.
Both are set out in our note on employer deadlines.
What this means in practice
For individuals, 31 October remains the working deadline. The month to 30 November protects against interest and charges only if the tax is paid as well, and a return made final after 1 November may be harder to correct. Gather the certificates first, then submit once.
For anyone selling food, tills and price lists now need a third date: meat, fish, bread, milk, coffee, sugar and baby food leave the zero rate after 31 May 2027 unless extended, while the fruit-and-vegetable basket stays at zero to 31 December 2027.
Sources: the Tax Department’s announcements of 19 October 2026 on the 2025 personal return and on the extension of the zero rate to 31 December 2027, and of 16 September 2026 on the employer’s return.
This note sets out the position as announced up to 19 October 2026 and is not professional advice. Deadlines, rates and reliefs change, and how they apply depends on the facts of each case. Please contact us before acting on anything set out here.