AADE: binding tax rulings for future transactions
The new procedure took effect on 1 October, with a fee of €10,000–€50,000 and a standard response deadline of 150 days.
Businesses and individuals can request AADE’s interpretation in advance for specific future acts or transactions. The binding tax ruling procedure took effect on 1 October, according to the authority’s 2 October announcement concerning decision A.1204/2026.
Applications require sufficiently defined facts and a specific interpretative question about tax or customs law. General guidance, purely hypothetical questions and an applicant’s cases with a pending appeal are excluded.
Fees and processing times
The fee ranges from €10,000 to €50,000, depending on the issues, legal form and any expedited processing. A response is issued within 150 days of a complete application and payment of the fee, or within 90 days for expedited processing.
Until the dedicated application system is operational, applications and supporting documents are sent to ruling@aade.gr.
Who is bound
The ruling binds the Tax Administration in relation to the facts examined, but does not require the taxpayer to follow the interpretation. Material changes to the facts or legislation may end its validity. The full conditions should be checked before applying.
English translation of the Greek edition · Read in Greek