It is now possible to submit amended income tax returns for retroactive salary or pension payments, which relate to earnings for the year 2024.
The obligation to submit mainly concerns employees and pensioners who received retroactive wages last year, provided that the entities that paid them (employers, insurance funds, etc.) have also forwarded the data on the relevant amounts to the Independent Public Revenue Authority. For the convenience of those liable, the Hellenic Revenue Service has already sent them a notification via the myAADEapp application, if they have installed it on their mobile phones.
In any case, the process is automated: they submit electronically an amended E1 return for the 2025 tax year, adding the retroactive amounts to the earnings they declared at that time, as income they had in 2024.
By selecting the E1 retroactive return for tax year 2025, the relevant amounts are automatically transferred to the corresponding codes of their last year’s return, but without the possibility of intervening in other fields or codes of the return. If the taxpayer proceeds with the final submission, a new statement is issued and, if additional tax is incurred, a new debt ID is automatically created.
According to the current framework, retroactive earnings are declared in the tax year to which they relate, not in the year in which they were paid. For this reason, retroactive payments received in 2024 appear in the 2026 electronic file, but are declared with an amended return in the corresponding year.
The online option remains open until December 31, 2026. The additional tax assessed by the new return is payable by 31 January 2027.
The process is not limited to retroactive taxes relating to 2024. If taxpayers check this year’s income statement and see that it shows discrete amounts that relate to other previous years, they should also go back into the application and check whether the option is active for each year.
This option is mainly for those who have already submitted this year’s return, but may not have realised that there are pre-filled and backdated amounts from previous years in the electronic income file.
The AADE reminds that with this procedure, the amounts appear pre-filled and the remaining E1 data cannot be amended. For other changes or corrections, a separate amendment declaration is required. In cases of court judgments, caution is required, as any interest is apportioned and declared based on the year of collection, in the respective codes of the income tax return for each year.
At the same time, this year’s income tax returns for the 2025 tax year are also “running”. The filing deadline is July 15, 2026, and for certain categories of taxpayers it is extended to July 31, 2026. Payment of the first installment is allowed until the end of July. For those who choose to pay the tax in one lump sum, the graduated deduction still applies.
