- AADE
- The Independent Authority for Public Revenue — the Greek tax authority. Issues assessments, conducts audits, and sends the letters with deadlines on them.
- MyData
- The electronic books platform. Every invoice and accounting entry is transmitted to AADE, which then compares what you transmitted against what you filed.
- Ergani
- The labour ministry information system. Hires, terminations, schedule changes and overtime are filed here, generally before they take effect.
- EOPYY
- The national health services organisation. Relevant to medical practices, which claim against it and must reconcile what was claimed to what was paid.
- ENFIA
- The annual property tax, assessed on what the register says you own — which is not always what you actually own.
- IKE
- A private company form, the most common structure for small and medium Greek businesses. Limits liability and changes how profits are taxed.
- OSS
- One Stop Shop — the EU VAT scheme for cross-border sales to consumers. Lets you file in one country for sales into many.
- E1 / E2 / E3
- The personal income return, the property income schedule, and the business income schedule respectively.
- Non-dom regime
- A tax regime for individuals relocating their tax residence to Greece. Carries annual obligations that, if missed, quietly end the arrangement.
- Transfer pricing
- The rules governing the prices charged between related companies. Documentation prepared at the time is worth a great deal; documentation prepared afterwards is worth very little.
- Provisional tax
- An advance instalment towards next year, assessed on this year. It surprises people in their first profitable year.
- Pre-audit letter
- A written request from AADE that starts a nine-day response window. It is not a fine, and it is not something to leave until the weekend.