Certificate of no outstanding tax debts

From National Registry of Administrative Public Services



39e2d21a-0ee2-415f-8600-76b499ccf8d7 439993 Αποδεικτικό φορολογικής ενημερότητας

At a glance

Number of required documents

Not required

Fees

Provided without cost

Estimated Time (digitally)

2 minutes

Description

The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE


Related links


Last update

31/07/2026

Application

Application Type

Application

Submission by:

Submitted by the applicant (digital), Submitted by the applicant (in person or by post)

Title

Application for issuance of a certificate of no outstanding tax debts

Notes:

- if citizens choose to be served at a Citizen Service Centre (KEP): the application is filled out by the KEP employee and not by the citizen in question. - in the case of digital applications: the citizen logs onto the ‘gov.gr’ National Digital Portal to submit the application.

What you will need

Means of authentication, identification and signature

Identification document, Identification with TAXISnet codes

    Print

    Requirements

      Fees

        Related


        The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with

        Output & Results

        Output

        Administrative Act

        Steps

          Digital steps

            Other information

            Alternative titles

            No outstanding tax debts

            Official title

            Certificate of no outstanding tax debts

            Languages supported

            Greek, English

            Legislation

              Categories

              Τype of procedure

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital), Application (handwritten)

              Type

              Outgoing

              End of Process

              Ιndefinite

              ,,,,,


            • 1 Possession of passwords to enter software In order to be issued a certificate of no outstanding debts to the Greek State via the gov.gr portal, the applicant must hold Taxisnet codes.

              No No

            • 2 Tax More specifically, in accordance with Article 3 of Decision ΠΟΛ 1274/2013, in order to be issued a certificate of no outstanding debts, the applicant must have lawfully settled (through deferral of collection or staggered payment settlement) any of their total basic outstanding debts attested by the Tax Administration (both personal debts and debts for whose payment they are liable under the applicable provisions) that exceed EUR 30.

              No No

            • 3 Tax The applicant must have submitted the necessary declarations.

              No No

            • 4 Tax The applicant must not be subject to an obligation to procure issuance of proof from a customs office or other authority or in accordance with Article 14 of Law 2523/1997 and Article 46 of Law 4174/2013.

              No No

            • Law 216 5222 2025 134 Α

              Description Tax-clearance certificate

              Legal references https://api.et.gr/apiLAW/1/2025/5222/pdf

            • Law 12 5104 2024 58 Α

              Description Tax-clearance certificate and certificate of debt

              Legal references https://api.et.gr/apiLAW/1/2024/5104/pdf

            • Decision 1115 2025 4329 Β

              Description Amendment of Joint Decision ref. A.1162/19-10-2023 of the Deputy Minister for National Economy and Finance and the Governor of the Independent Authority for Public Revenue, “Clearance Certificate under Article 12 of the Tax Procedure Code (Law 4987/2022, Series I, 206)” (Series II, 6129).

              Legal references https://api.et.gr/apiFEK/2/2025/4329/pdf

            • Decision 1118 2025 4330 Β

              Description Amendment of Decision ref. POL 1275/2013 of the Secretary-General for Public Revenue of the Ministry of Finance, “Debt Certificate under Article 12 of Law 4174/2013 (Series I, 170), as in force” (Series II, 3398).

              Legal references https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2025/20250204330.pdf

            • Decision 1072 2025 2748 Β

              Description Amendment of Joint Decision ref. A. 1162/2023 of the Deputy Minister for National Economy and Finance and

              Legal references https://api.et.gr/apiFEK/2/2025/2748/pdf

            • Decision 1162 2023 6129 Β

              Description Tax-clearance certificate under Article 12 of the Tax Procedure Code

              Legal references https://ia37rg02wpsa01.blob.core.windows.net/fek/02/2023/20230206129.pdf

            • Decision 1163 2023 6137 Β

              Description Amendment of Article 11 of Decision POL

              Legal references https://api.et.gr/apiFEK/2/2023/6137/pdf

            • Decision of an Independent Authority 1002 2018 20 Β

              Description Determination of the details for implementing paragraph 9 of Article 12 of Law 4174/2013 (ΦΕΚ Series I, 170)

              Legal references https://api.et.gr/apiFEK/2/2018/20/pdf

            • Decision 1274 2013

              Description Decision POL 1274/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1265/2015 (Series II, 2862), POL 1038/2016 (Series II, 874), POL 1222/2017 (Series II, 1/2018), A.1277/2019 (Series II, 2985), A.1464/2019 (Series II, 4820), A.1265/2020 (Series II, 5346), A.1033/2021 (Series II, 703), and points 40-44 of Article 1 and paragraph 8 of Article 2 of Governor's Decision D.ORG.A 1115805 EX 2017 (Series II, 2743), "Transfer of powers and authorisation to sign 'By order of the Governor' to bodies of the Tax Administration", as in force. IT IS NOTED that, from the entry into force of A.1162/2023, only Article 11 of Decision POL 1274/2013 remains in force.

              Legal references https://api.et.gr/apiFEK/2/2013/3398/pdf

            • Decision 1275 2013

              Description Decision POL 1275/2013 of the Secretary-General for Public Revenue, as amended by POL 1065/2014 (Series II, 642), POL 1222/2017 (Series II, 1/2018) and A.1265/2020 (Series II, 5346).

              Legal references https://api.et.gr/apiFEK/2/2013/3398/pdf

            • Ministerial Decision 1123 2012 1665 Β

              Description Decision 1123/2012 of the Alternate Minister of Finance

              Legal references https://api.et.gr/apiFEK/2/2012/1665/pdf

            • Circular 2089 2023

              Description Clarifications concerning the issue of proof


            • Circular 2205 2021

              Description Updating of the regulatory framework governing the issue of tax-clearance certificates and certificates of debt under Article 12 of the Tax Procedure Code — Clarifications and instructions.

              Legal references https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936

            • Circular 1118 2016

              Description Circular POL 1118/2016 of the Secretary-General for Public Revenue

              Legal references https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007

            • Circular 1141 2016

              Description Clarifications on the procedure for issuing a tax-clearance certificate / certificate of debt

              Legal references https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B

            • Circular 1124 2014

              Description Updated decisions concerning proof of tax clearance and certificates of debt under Article 12 of the Tax Procedure Code.

              Legal references https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3

            • 1 User authentication with Taxisnet credentials

              Responsible for Implementation Third entity software

              Co-responsible for Implementation MINISTRY OF DIGITAL GOVERNANCE

              Μethod of Implementation Data input in software

              Link https://www.gov.gr/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas

              Description The user enters the personal credentials held in Taxisnet.

              No No



            • 2 Successful user authentication

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description The Taxisnet credential pair is entered successfully.

              Yes No



            • 3 Failed user authentication

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description In case of incorrect entry of the credential pair.

              Yes Yes



            • 4 User consent for access to personal data in the register of natural persons

              Responsible for Implementation gov.gr

              Μethod of Implementation Data input in software

              Description The user consents to the application using the following personal data: TIN, First Name, Last Name, Father's Name, Mother's Name, Year of Birth.

              Notes For the purpose of electronically identifying the user, the "Single Digital Gateway Applications" application requests consent to access the basic Register data of natural persons of the MINISTRY OF FINANCE managed by the IAPR.

              No No



            • 5 Start of application

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The citizen selects the "Continue" button in order for the form with their details to appear.

              No No



            • 6 Completion of fields

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The citizen must complete the 2 mandatory fields, which are: - the "Reason for issue", consisting of 4 specific options from which one must be selected. When selecting one of these, "collection of money from public sector bodies (excluding central government)", an additional field, "Payment Title Details", is enabled, which is a free-text field - the "Body to which it will be submitted", which is a free-text field.

              No No



            • 7 Submission of application and printing of tax clearance certificate

              Responsible for Implementation Entity software that performs the service

              Μethod of Implementation Software action

              Description The citizen is given the following options: - to print and download locally the file of the tax clearance certificate produced. - to go back and repeat the procedure with another combination of data (another use).

              Notes If it is not possible to issue a clearance certificate online, the application displays the message: "The taxpayer needs to contact a Tax Office.

              No Yes






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