ΔΔ:Certificate of no outstanding tax debts

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

• At a Glance
• Basic information
• Application
• What you will need
• Requirements
• Fees
• Related
• Output
• Steps
• Digital steps
• Other information
• Feedback
• Legislation
• Categories
• Show Procedure
  • Steps
  • Digital Steps

At a glance

Points of service

Tax Offices, Collection Operations Unit (E.M.EIS.), Assessment and Collection Center (KE.V.EIS.)

Digital provision points

• National Single Digital Gateway – gov.gr

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

Provided to

Public Bodies, Self-employed, Businesses, Taxpayers

Related links

Last update

04/08/2026

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

Relevant link

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

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

Applications, Clearance Certificates

Trigger

Applied for

Trigger (submission method)

Application (digital), Application (handwritten)

Life events

Business taxation, Personal income tax

Type

Outgoing

End of Process

Ιndefinite

   ΔΔ
   
   0
   0
   5

2 16

   0
   
   

   73401
   
   No
   660
   180
   
   
   
   
   Identification document, Identification with TAXISnet codes
   
   
   
   
   15321
   7227, 2832, 5659
   
   EU-GO (support)
   Supporting document

The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State. 0.00 0.00 0 0 0

   10 days

1 minute 2 minutes

,,,,,

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.

Link https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet

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.

Link https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta

No No

3 Tax The applicant must have submitted the necessary declarations.

Link https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta

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.

Link https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta

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

ΑΔΑ Ρ7ΩΗ46ΜΠ3Ζ-19Γ

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

ΑΔΑ 9ΖΗΔ46ΜΠ3Ζ-ΓΛΛ

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

ΑΔΑ 9ΡΡΑ46ΜΠ3Ζ-ΥΚΦ

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

ΑΔΑ 9ΧΝΓ46ΜΠ3Ζ-ΕΩΨ

Decision 1163 2023 6137 Β

Description Amendment of Article 11 of Decision POL

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

ΑΔΑ 9ΛΩΡ46ΜΠ3Ζ-ΟΗ4

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

ΑΔΑ ΒΕΝ2ΟΡΣΒ-9Υ8

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

ΑΔΑ 6ΜΥΤ46ΜΠ3Ζ-ΑΨΞ

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

ΑΔΑ ΨΦ1Ω46ΜΠ3Ζ-2Γ6

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

ΑΔΑ ΨΕ6ΣΗ-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

ΑΔΑ 6143Η-ΣΛΛ

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

ΑΔΑ ΒΙΦ1Η-Φ9Σ

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

PT20S PT10S 66797

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

PT20S PT10S

1

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

PT20S PT10S

1

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

PT7S PT5S

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

PT2S PT1S

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

PT1M PT30S

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

PT3S PT2S

Contact

https://www.aade.gr/menoy/aade/epikoinonia Contact

Frequently Asked Questions

https://aade.gr/sites/default/files/2019-09/FAQS ekdosi apodeiktikou enimerotitas.pdf Frequently Asked Questions

Validity of certificate of no outstanding tax debts

https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/elegkhos-egkurotetas-phorologikon-kai-asphalistikon-stoikheion/egkuroteta-apodeiktikou-phorologikes-enemerotetas Validity of certificate of no outstanding tax debts

Electronic taxation request submitted to a Tax Office (DOY).

https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phorologia-epikheireseon/elektroniko-aitema-phorologias-se-demosia-oikonomike-uperesia-dou Electronic taxation request submitted to a Tax Office (DOY).