NEW DIGITAL SERVICE: ENHANCING TRANSPARENCY OF TAX LIABILITIES UNDER JOINT AND SEVERAL LIABILITY
- Jul 14
- 2 min read
In recent years, Greece has seen a growing number of cases in which individuals are appointed as directors or legal representatives of companies — sometimes without their knowledge and, in other instances, with their formal consent but without a full understanding of the legal consequences associated with such appointments.
Under Greek law, a company's director and legal representative may incur personal civil and criminal liability for improper management, violations of applicable legislation or the company's articles of association, as well as for certain outstanding obligations of the company.
In practice, this means that an individual may unexpectedly find themselves personally liable for substantial debts owed to public authorities, as well as to private individuals and legal entities, arising from the activities of a company with which they were associated in a managerial capacity. In many cases, by the time such liabilities come to light, the company has already entered insolvency proceedings or has effectively ceased operations, making the protection of the affected individual's rights and interests considerably more difficult.
Against this background, the new digital service introduced by the Independent Authority for Public Revenue (AADE) is of particular significance. The service provides taxpayers with prompt access to information regarding verified tax liabilities of legal entities and organisations for which they bear joint and several liability. It serves as an important transparency and compliance tool, enabling affected individuals to monitor such financial obligations in a timely manner and to take appropriate steps to address them.
Users of the platform can obtain detailed information regarding:
liabilities arising from their appointment as directors or legal representatives of legal entities and organisations;
the current status of such liabilities;
the applicable debt settlement arrangements, including payment instalment plans, as well as information on whether the relevant repayment arrangement remains in force or has lapsed.
How to Access the Service
The service is available through the myAADE digital portal (myaade.gov.gr) via the following navigation path:
My Account (Ο Λογαριασμός μου) → Debts, Payments & Refunds (Οφειλές, Πληρωμές & Επιστροφές) → Debts Arising from Joint Liability (Οφειλές από συνυπευθυνότητα).
Further Assistance
For additional information or clarification, taxpayers may contact the Independent Authority for Public Revenue (AADE) Service Centre through the following channels:
By telephone: 1521 (toll-free), Monday to Friday, from 07:00 to 20:00.
Online: via the my1521 platform, available 24 hours a day, 7 days a week.
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