Those who find that they made mistakes or made omissions when they declared their real estate information in the E9 forms and because of these mistakes or omissions received ENFIA settlement statements “inflated” with unfair additional tax charges for 2024, should proceed with the necessary corrections, submitting amending statements E9. In this way they will eliminate their errors and omissions, the ENFIA will be recalculated by the Tax Administration and they will receive new corrected statements with the tax reduced by 4% up to 90%. These declarations are not charged with a fine of 100 euros, due to late submission, because the registration of the country’s properties in the Land Registry is still ongoing.
Pair of scissors…
In particular, by correcting, even after the issuance of the ENFIA settlement statements, any errors or omissions in E9, taxpayers can achieve reductions in charges which reach indicatively:
* at 4% to 20% for old buildings or even 40% for very old ones,
* at 60% for unfinished buildings,
* at 80% for plots with existing buildings,
* at 90% for auxiliary spaces that have been incorrectly declared as main use spaces.
The submission of amending E9 declarations for the year 2024 will again be possible for taxpayers within the coming weeks, when the electronic application “E9/ENFIA Declaration” will be reactivated on the AADE digital portal (at the electronic address
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The most frequent errors in completing the E9 that cause unfair overcharging, with significant additional amounts of ENFIA, as well as the instructions to correct them by submitting amending E9 declarations are detailed as follows:
1 Age of property
Incorrect indication of the year of construction (year of issuance of a building permit) of a building, resulting in the incorrect calculation of its age. The age of a building has a reducing effect on the amount of the corresponding ENFIA. The older a building is, the greater reduction it can have in the corresponding ENFIA. The reduction is scaled according to the seniority factor taken into account in the tax calculation. This coefficient amounts to 0.6 for buildings older than 100 years, to 0.8 for buildings built before 1930 and to 1 to 1.25 for buildings built from 1931 to 2023. In case of an error in the year construction of a building, and in particular if the declared year is much later than the actual one, an increased age factor may have been taken into account in the ENFIA calculation and the taxpayer may have been deprived of an ENFIA discount, ranging from 4% to 20% for buildings over 4 and up to 100 years old and reaches 40% for buildings over 100 years old. In order to gain the discount due to the age of the property, the taxpayer should, in the case of this error, submit a corrective-amending return E9, selecting from table 1 the building for which the error was made and entering in column 14 the correct year construction. Thus, the ENFIA will be recalculated with the correct (reduced) seniority rate and a new invoice will be issued with the tax reduced by 4% up to 20% or even 40%, as the case may be.
2 Buildings on plots of land
There is a possibility that the taxpayer has been overcharged for an E9-declared plot of land with an existing building, which is agricultural or warehouse or business premises. This may have occurred where in table 2 of E9 he entered in column 17 the total area of buildings located on the parcel of land, but failed to state the category of the property (agricultural building or warehouse or commercial building) in column 17a or 17b or 17c. In such a case of omission, it is considered by the ENFIA clearing system that there is a residence on the parcel of land and the tax of the parcel is increased fivefold!
3 Rights in rem
There are cases of taxpayers who have the small ownership or usufruct of real estate and were charged with additional ENFIA because in E9 they did not declare small ownership or usufruct, but full ownership, by writing code 1 instead of codes 2 or 3 in the relevant columns of E9 or by omitting to write some code in the specific columns. In any such case, during the liquidation of ENFIA, the deduction on the taxable value of the property, which is provided for in the case of small ownership or usufructuary, depending on the age of the usufructuary, was not calculated, as it was automatically considered that the property belongs to the declarant in full ownership . This error can be detected and eliminated by a simple check of the code shown in column 15 or column 19 of Table 1 of E9 2024 if it is a building or plot within a plan, or column 18 of Table 2 of E9 , if it is a plot of land.
4 Co-ownership percentages
In the event that the co-ownership rate is not indicated or an incorrect co-ownership rate is indicated, the AADE calculates the ENFIA considering that the co-ownership rate is 100%, i.e. that the entire property belongs to the taxpayer, in which case it attributes to the same taxpayer the entire ENFIA of the property. In order to eliminate such an unfair overcharging in the ENFIA statement, the taxpayer should refer to the E9 showing his property status on 1-1-2024 and check whether he has completely omitted to enter the percentage of co-ownership or whether he has entered the wrong percentage . In case of detection of an omission or error, he must submit an amending-corrective declaration E9, in which the property must be declared again with the correct percentage of co-ownership filled in in the corresponding column (in column 16 of table 1, if it is a building, in column 19 of the table 1, if it is a plot of land within a plan, or in column 20 of table 2, if it is a land area outside a city or settlement plan).
5 Auxiliary spaces
6 Unfinished buildings
Incorrect completion of data for unfinished buildings. Taxpayers who own empty, unfinished buildings, which have not yet been electrified or are electrified with construction site current, are entitled to a 60% discount on the ENFIA corresponding to the specific buildings.
According to the instructions given by the AADE, in order to calculate the 60% discount to the ENFIA that corresponds to an empty unfinished building which has never been electrified or is electrified with construction site current, the taxpayer must, when listing the details of the specific building in table 1 of E9, must have completed the following indications:
* In column 10 of table 1 he should have written the code number 99, which means “incomplete building”.
* In column 30 of table 1 he must have completed the indication “NO” if the unfinished building is “not electrified” or the indication “YES” if the unfinished building is electrified with construction current. In the case of filling in the indication “YES” in column 30, the number of the site electricity supply should also have been entered in column 31 of table 1.
* In column 32, “special category”, of table 1 should have written the code 8, which means that the declared building is empty.
If in E9, which depicts the image of the real estate on 1-1-2024, even one of these three indications does not appear filled in, then the legally prescribed 60% discount to the corresponding ENFIA has not been calculated in the ENFIA statement of year 2024. In order to obtain the discount, the taxpayer must submit an amending-corrective return E9, in which he must write again all the details of the unfinished building and at the same time fill in the above columns of table 1 (columns 10, 30 and 32 , if it is not electrified, or 10, 30, 31 and 32, if it is electrified with site current).
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