Have you built up old debts to the Greek tax authority and find it difficult to pay the full amount at once? Certain debts can be repaid in up to 72 monthly instalments. Eligibility depends on specific conditions, including when the debt became overdue, any previous repayment arrangements and your other outstanding debts.
On 12 October 2026, AADE issued Circular Ε.2060 clarifying Article 19 of Law 5313/2026. Here, we explain in plain language who can qualify, when payments are due and which mistakes to avoid.
What the 72-instalment arrangement offers
If your debt meets the programme’s conditions:
- you can repay it in up to 72 monthly instalments — a period of up to six years;
- the minimum monthly instalment is €30;
- you may obtain a tax clearance certificate — φορολογική ενημερότητα — subject to the applicable conditions;
- enforcement measures for debts covered by the arrangement are suspended, with specific provisions for attachments already imposed.
Interest applies to the arrangement. You cannot calculate your monthly payment simply by dividing the debt by 72. Before applying, check the calculation and choose a payment schedule you can afford.
Which debts can be included
The main conditions must all be met:
- the debt must have become overdue on or before 31 December 2023;
- it must be recorded by the relevant tax or customs office by the date of the application;
- it must not have been under a repayment arrangement on 21 April 2026;
- it must not have been settled through another repayment arrangement before the application; separate rules apply to debts subject to a suspension of payment.
Eligible debts subject to a suspension of payment can be included at the debtor’s option. All other debts meeting the conditions for mandatory inclusion must be included in full. If debts are recorded with more than one office, a separate arrangement is made for each office.
Please note: if a debt has already been placed in another repayment arrangement after 21 April 2026, it cannot be transferred to this programme. Stopping payments under an existing arrangement does not create a right to the 72-instalment option.
There are also exclusions, such as certain debts relating to the recovery of state aid and some customs debts.
Who can apply
The programme is available to individuals and businesses. Where the relevant conditions are met, people jointly liable with the principal debtor and heirs may also apply, within the limits of their liability.
In addition to the conditions relating to the debt itself, applicants must:
- have filed all required income tax returns for the last five years whose filing deadlines had expired by 31 December 2025;
- have no final and irrevocable conviction for tax evasion or smuggling;
- pay or otherwise lawfully settle any other overdue debts to the tax authority that are not covered by the programme within one month of entering the arrangement, if those debts have not already been settled.
Application deadline and first payment
Applications must be submitted by 31 December 2026, inclusive.
- First instalment: within three working days of submitting the application.
- Subsequent instalments: by the last working day of each following month.
Submitting an application is not enough: you must pay the first instalment on time to enter the arrangement. If you miss that payment deadline, you can apply again before applications close. However, if an arrangement has already taken effect and is subsequently lost, the same debts cannot be included in this programme again.
When the arrangement can be lost
The arrangement is terminated, among other cases, if:
- two consecutive monthly instalments are not paid;
- payment of the final two instalments is delayed by more than two months;
- other debts that were already overdue on the application date are not paid or otherwise lawfully settled within one month of entering the arrangement;
- new debts to the tax authority are not paid or settled within three months of their payment deadline;
- it is established that the programme’s mandatory conditions are not being met.
An overdue instalment incurs a monthly surcharge of 15% on that instalment. This is a surcharge on the late payment, not the arrangement’s annual interest rate.
If the arrangement is lost, the outstanding debt becomes immediately payable and the benefits granted under it cease.
What happens to an attached bank account
Submitting an application does not, by itself, lift an attachment. Releasing future amounts subject to attachment requires a formal decision and notification of that decision to the bank or other third party.
At least the first instalment must have been paid, and the attachment must relate exclusively to debts included in this programme. The release applies to claims arising after notification of the decision. Amounts already transferred to the State are not refunded.
A tax clearance certificate is also subject to the applicable conditions. For example, when selling a property, a lack of security for the debt may prevent the certificate from being issued even if the repayment arrangement is being honoured.
Can you repay the debt early?
Yes. On early repayment, interest is recalculated to reflect the actual duration of the arrangement. If you wish to pay the entire outstanding balance voluntarily in one lump sum, submit a request through «Τα αιτήματά μου» to the competent AADE office. A refund of overpaid interest also requires a request.
Common mistakes
- Assuming that any debt can be included in the 72-instalment programme, even if it became overdue after 2023.
- Stopping an existing repayment arrangement in the hope of moving to the new programme.
- Submitting an application and missing the three-working-day deadline for the first payment.
- Keeping up with the instalments but overlooking other outstanding or new tax debts.
- Expecting an account attachment to be lifted automatically as soon as the application is submitted.
How we can help
We are an accounting practice in Thessaloniki and provide consultations in Russian. We will review your debts in myAADE, the dates they became overdue and your repayment history, identify which amounts can be included and help you choose a payment schedule. We will prepare the application and explain the obligations you must meet to keep the arrangement in place.
If your debts include property tax, also read our article “ENFIA: property tax in Greece — how it is calculated and when to pay”.
Do not leave your debt review until the end of December. Contact us on WhatsApp, Viber or Telegram, or book a consultation.
Source: AADE Circular Ε.2060 of 12 October 2026, clarifying Article 19 of Law 5313/2026 and Decision Α.1141/2026.
This article is for information purposes and does not constitute individual tax advice. Consult an accountant about your own circumstances.