Certificate of no outstanding tax debts

From National Registry of Administrative Public Services
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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

24/06/2026

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 12 4174 2013 170 Α

              Description Article 12 of Law 4174/2013 (Government Gazette, Series I, No 170) ‘Proof of certificates of no outstanding debts’, as amended by Article 51 of Law 4583/2018 (Government Gazette, Series I, No 212).

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130100170

            • Decision 1274 2013

              Description Decision ΠΟΛ 1274/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1265/2015 (Government Gazette, Series II, No 2862), ΠΟΛ 1038/2016 (Government Gazette, Series II, No 874), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018), Α.1277/2019 (Government Gazette, Series II, No 2985), Α.1464/2019 (Government Gazette, Series II, No 4820), Α.1265/2020 (Government Gazette, Series II, No 5346), Α.1033/2021 (Government Gazette, Series II, No 703), as well as Article 1(40) to (44) and Article 2(8) of Decision Δ.ΟΡΓ.Α 1115805 ΕΞ 2017 (Government Gazette, Series II, No 2743) of the Governor of the Independent Authority for Public Revenue (AADE) ‘Transfer of competences and authorisation to sign ‘By order of the Governor’ to Tax Administration bodies’, as currently in force.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130203398

            • Decision 1275 2013

              Description Decision ΠΟΛ 1275/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018) and Α.1265/2020 (Government Gazette, Series II, No 5346).

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130203398

            • Circular 1124 2014

              Description Circular ΠΟΛ 1124/2014 of the Secretary-General for Public Revenue

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

              ΑΔΑ ΒΙΦ1Η-Φ9Σ

            • Circular 1141 2016

              Description Circular ΠΟΛ 1141/2016 of the Deputy Head of the Directorate-General for Tax Administration.

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

              ΑΔΑ 6143Η-ΣΛΛ

            • Decision of an Independent Authority 1002 2018 20 Β

              Description Decision Α.1002/2018 of the Governor of the Independent Authority for Public Revenue.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20180200020

            • Circular 2205 2021

              Description Circular Ε.2205/2021 of the Governor of the Independent Authority for Public Revenue.

              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 ΠΟΛ 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

            • Decision 1278 2013

              Description Decision ΠΟΛ 1278/2013 of the Secretary-General for Public Revenue

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130203398

            • Ministerial Decision 1123 2012 1665 Β

              Description Decision 1123/2012 of the Alternate Minister of Finance

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20120201665

            • 1 User authentication with Taxisnet credentials

              Responsible for Implementation Software of another body"Software of another body" is not in the list (gov.gr, Third entity software, Institutional software, Entity software that performs the service, Jointly competent body software) of allowed values for the "Process step digital official" property.

              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 Software of implementing body"Software of implementing body" is not in the list (gov.gr, Third entity software, Institutional software, Entity software that performs the service, Jointly competent body software) of allowed values for the "Process step digital official" property.

              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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