AADE clarifies rules for relocating normal residence to Greece - EXCLUSIVE

The Greek Independent Authority for Public Revenue (AADE) has issued updated guidance aimed at simplifying and clarifying the procedure for individuals relocating their normal residence to Greece.

This was stated by Xanthippi Giannouzi, AADE Director of Communication, in an exclusive interview with CE Report.

The circular E.2027/2026 of the Governor of AADE sets out the regulatory framework for the implementation of Article 157 of the National Customs Code (Law 5222/2025) and ensure:

• greater clarity and transparency,
• uniform application by the competent authorities,
• more efficient processing of applications and
• reduce administrative ambiguity.

Key changes include:

• Exemptions are granted per individual, rather than per family,
• Introduction of clearer criteria for determining “normal residence”, focusing on the permanent centre of interests (personal and professional ties),
• Further clarification regarding employees working abroad and
• Τreatment of means of transport, particularly the required six-month prior use instead of ownership.

Scope:

The measures apply to individuals transferring their normal residence to Greece, including persons living abroad and Greek citizens returning from abroad.

Supporting documents required

The right of transfer of normal residence in Greece free of custom duties and tax is confirmed by the Greek Consular Authority abroad through the issuance of the Transfer of Normal Residence Certificate.

a) Applicants are therefore required to gather all necessary documents proving that their normal residence was established abroad, including evidence of residence, employment, tax status, accommodation, social security, and, where applicable, family ties and vehicle use. They must then file an application along with supporting documentation to the competent Greek Consular Authority for the issuance of the Transfer of Normal Residence Certificate.

b) Once said Certificate is issued, within the time period of twelve months, the applicant must lodge to the Greek Customs Authority the relevant customs declaration along with the Certificate in order to succeed customs release of personal goods and vehicles.

Administrative processing timelines

It should be noted that no substantive changes have been introduced regarding the procedure itself or the expected processing time.

Applicability of the new provisions

The updated provisions reflect the current interpretation and application of Article 157 of the National Customs Code (Law 5222/2025) and are intended to ensure a consistent approach by the administration.

Hence, ιn case where an application has been submitted to the competent Consular Authority prior to the entry into force of Circular E.2027/2026 of the Governor of AADE, such application shall be examined in accordance with the provisions laid down in that Circular.

Photo: AI

This interview was prepared by Julian Müller