Private Agreements and Obligations to the Tax Office
Drawing up private agreements often comes with specific filing obligations towards the tax administration. Complying with them correctly is critical to avoid administrative penalties and tax disputes.
1. Private agreements (par. 16, article 8 of Law 1882/1990)
The obligation to submit a statement of agreements lies with every business (individual or legal entity) that draws up private agreements:
- with another business or
- with a third party,
for any transaction, unless another provision lays down a special filing procedure.
Submission is made electronically through AADE’s application (TAXISnet) called
“Statement of Agreements par. 16 article 8 Law 1882/1990”.
Filing deadlines
The statement of agreements is filed by the 20th day of:
- January
- April
- July
- October
and covers agreements drawn up in the immediately preceding calendar quarter.
2. Other private agreements
Where the subject of the agreement does not fall under par. 16 of article 8 of Law 1882/1990:
- the method and deadlines set by the specific legislation apply,
- electronic filing through TAXISnet is not possible, unless explicitly provided for.
3. Construction contracts over €6,000
For contracts or subcontracts for technical works worth more than €6,000, you must:
- notify the contractor’s details or
- submit a copy of the private agreement
on a specific platform (electronic procedure) before the works begin, in accordance with the applicable special provisions.
4. Real estate leases
The Real Estate Lease Information Declaration (residence, business premises etc.) is filed:
- by the end of the month following the start of the lease or
- its amendment.
This declaration:
- does not replace a private lease agreement,
- is filed solely for tax purposes,
- does not govern the legal relationship between landlord and tenant, which is governed by the Civil Code.
5. Exemptions from the filing obligation
The following cases are not included in the statement of agreements under par. 16 of article 8 of Law 1882/1990:
Exemption from filing certain agreements is provided by the second subparagraph of par. 16 of article 8 of Law 1882/1990, as in force, and by Finance Minister decision 1065606/7222/DE-B’/18.7.2000 (B’ 951), as in force, or other decisions issued under par. 7 of article 32 of Law 2648/1998
a) Agreements with public sector bodies
Agreements made with:
- the Greek State,
- public law legal entities,
- Local Government Organisations (municipalities and regions),
- organisations and enterprises of the wider public sector.
b) Agreements with financial institutions
Agreements made with:
- banks,
- financial institutions,
- leasing companies.
c) Insurance companies and payment services
Agreements with:
- insurance companies,
- payment card issuers,
- payment service providers (e.g. POS contracts).
d) Agreements with a special filing procedure
Agreements for which:
- a special declaration method is provided by another provision of law or ministerial decision,
- or which are filed through special AADE electronic applications (e.g. property leases).
e) Special exemptions by explicit administrative act
Specific businesses or categories of agreements are also exempt, only where there is an explicit decision of the tax administration, which applies exclusively to the specific tax numbers and types of contracts.
The fine for failure to file is €100.00
The obligation to file private agreements is examined case by case. Wherever there is no explicit exemption, the agreement is filed as normal within the prescribed deadlines.
Timely compliance protects the taxpayer from fines and future disputes.
This article is for information purposes only and does not replace specialised professional advice.
Read also: GEMI fines from 1/1/2026: what businesses need to know · VAT returns become monthly
