Late lease declaration: the €100 fine
The official ΑΑΔΕ service «Μισθωτήρια ακινήτων»: one application and one deadline for filing, amending and ending a lease.
A lease declaration is due on myAADE (Taxisnet) by the end of the month after the tenancy starts (ΠΟΛ.1162/2018). Late, the fine is €100 however late it is (Law 5104/2024, άρθρο 53), and a late termination filing costs the same. The landlord pays, not the tenant.
Last updated: September 2026
- Lease signedthe day the lease starts
- Declared in myAADE by the landlordby the end of the following monthYou are here
- Accepted by the tenant30 days from the notification
- Proof of declaration (PDF)printed whenever needed: electricity, bank, housing benefit
- Ended or reneweddeclared by the end of the following month
The free builder works out your filing deadline. On flats we run, we watch it for you.
What is filed, by when, and what the delay costs
At ΑΑΔΕ all three declarations share one deadline: the end of the month after the event, not after the signature. A tenancy starting 10 September is declared by 31 October. Μ.Ι.Δ.Α. runs its own clock: the end of the third month.
What does each day of delay cost?
An example (παράδειγμα): the tenancy starts on 10 September. The dates are made up, the amounts are the law’s.
10 September
The tenancy starts. The deadline runs from here, not from the signature.
- →
By 31 October
Filed on time. No fine.
- →
1 November
One day late. €100.
- →
March, six months on
Still €100. The amount does not grow with time.
So file today: waiting costs no more, but your tenant has no certificate meanwhile.
Initial lease declaration
By the landlord, by the end of the calendar month following the start. Late: €100, however many days.
Circular ΠΟΛ.1162/2018, άρθρο 1 §1α · Law 5104/2024, άρθρο 53
Amending declaration (τροποποιητική)
Same deadline, counted from the change. It can alter the term, the rent, the signature date and the ΠΕΑ (energy certificate) — anything else needs a new declaration. Late: €100.
Circular ΠΟΛ.1162/2018, άρθρο 1 §1α · Law 5104/2024, άρθρο 53
Termination declaration (λύση)
By the landlord, by the end of the month following the termination date. Without it ΑΑΔΕ treats the tenancy as running and attributes rent you are no longer collecting. Late: €100.
Circular ΠΟΛ.1162/2018, άρθρο 1 §1α · Law 5104/2024, άρθρο 53
Who pays the fine — and what happens if you correct the filing
Filing is the landlord’s obligation, and the penalty follows the obligation. The tenant files nothing: they accept or reject the declaration made in their name, and they do not pay for your delay.
The landlord letting the property
The declaration, the amendment and the termination all go in under their own Taxisnet credentials, and the €100 sits with them — even when someone else caused the delay, a tenant who took weeks to obtain a tax number, for instance.
The tenant
They file nothing and pay no fine for your late declaration. Their part is acceptance within 30 days of the notification; if they do nothing at all, the declaration counts as accepted.
Several co-owners
One of them files and the others accept within the same 30 days. How the fine is shared when a property has several owners is something we could not confirm in a source we can name, so we do not state it — ask the tax office or your accountant.
In one ΔΕΔ ruling, correcting a late initial declaration drew no second fine. In another, an energy-certificate number added by a late amendment drew two. Fix the error, but do not count on it going unpenalised.
The guide shows where the declaration goes
The same myAADE screens for the initial filing, the amendment and the termination.
The deadline has passed — what to do today
The amount does not grow: €100 on day one is €100 in month six. What grows is everything else — while the tenancy is undeclared your tenant cannot print the certificate the electricity company, the bank or the housing benefit asks for, and you have nothing to show.
Four steps
Keep the real start date
It is the date on the signed agreement, not today’s. A convenient date saves one fine and creates a second problem: your paperwork then says something different from your filing, and that is the first thing anyone checks.
Collect what the declaration asks for
Tax numbers for both sides, the energy certificate number, start and end dates, the monthly rent; the ΑΤΑΚ (the property’s 9- to 11-digit number from the Ε9 form) is optional and fills the property details in. Without the tenant’s tax number the declaration cannot be submitted at all.
File it on myAADE
The menu path is: Εφαρμογές → Φορολογικές Υπηρεσίες → Ακίνητα → Δηλώσεις μίσθωσης ακινήτων → Είσοδος στην Εφαρμογή. The filing only counts once it is submitted for good — a saved but unsubmitted declaration does not exist as far as ΑΑΔΕ is concerned.
Ask the tenant to accept it
The notification waits for them under Μητρώο & Επικοινωνία → Τα Μηνύματά μου and they have 30 days. Silence counts as acceptance, but the certificate is what they need — so it is not something worth letting run out on its own.
The fine is assessed by the tax office. It is not paid inside the application and it does not block anything: the declaration goes through as normal and the penalty follows.
One decision cancelled the fine for a late termination filing where the same tenancy continued with the same tenant and a fresh declaration covered it (ΔΕΔ 1858/2026). That is one decision in one case — not a rule that applies to yours automatically.
The next lease does not have to be late
The free builder writes the agreement in three minutes and tells you the filing date.
Deadlines, fines and laws at a glance
Checked against the sources on:
Fine for a late declaration
€100 regardless of how late.
Άρθρο 53 §1 περ. α΄ ν.5104/2024 (ΚΦΔ) — πρώην άρθρο 54 §2 περ. α΄ ν.4174/2013
Updating the Μ.Ι.Δ.Α. registry about the lease
By the end of the third month after the start; omitting it costs €500. Applies to leases starting from 01.11.2026.
Άρθρο 128 παρ. 4 ν.5313/2026 (Μ.Ι.Δ.Α., ΦΕΚ Α΄102/25.06.2026)
Deadline to declare the lease to ΑΑΔΕ
By the end of the calendar month following the lease start, by the landlord, on myAADE.
ΠΟΛ.1162/2018, άρθρο 1 §1α
Termination declaration
By the landlord, by the end of the month following the termination; otherwise the lease is treated as still running
Circular ΠΟΛ.1162/2018, άρθρο 1 §1α
Fine cancelled where the tenancy continued
The fine for a late termination filing was cancelled where the tenancy went on with the same tenant and a new declaration covered it
ΔΕΔ 1858/2026
Acceptance by the tenant
30 days from notification to accept or reject; with no action the declaration counts as accepted. For declarations filed from 02.06.2025.
Απόφαση ΑΑΔΕ Α.1068/2025
Sources
Questions owners ask about the fine
How much is the fine for a late lease declaration?
Who pays it — the landlord or the tenant?
Was the fine the same in 2018 or 2019?
If I file now for a tenancy that started last year, does the fine multiply?
I corrected a declaration that had been filed late. Will there be a second fine?
I forgot to declare the termination. Does the fine apply there too?
I let the flat with no written contract and no filing. What is the fine?
Can the fine be cancelled?
mamaXO is a rental management company, not a law or accounting firm. Deadlines, fines and articles are stated as they stood on the day checked, with the source next to each. For your own case ask ΑΑΔΕ, an accountant or a lawyer.
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