{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3",
  "version": "1.0.0",
  "title": "Greece — Annual Personal Income Tax Return (Form Ε1), Employment & Pension Income Pathway",
  "description": "Greece's annual personal income tax return, \"Δήλωση Φορολογίας Εισοδήματος\" (Form Ε1), served by the Independent Authority for Public Revenue (AADE) for tax year 2025 (filed in 2026), opening Greece's Taxes vertical (2nd of 6; Greece already has Visa via gr/mfa/application-for-schengen-visa). The primary source is AADE's own 153-page instructions manual (\"Οδηγίες Συμπλήρωσης Δήλωσης Ε1 2025\", edition dated 16 March 2026, under AADE decision Α.1062/2026, ΦΕΚ Β' 1280/09.03.2026), which documents the Ε1 return's fields code-by-code in narrative prose rather than as a fillable form facsimile — the Ε1 itself is filed on paper or via the myAADE e-filing portal, not as a standalone downloadable AcroForm PDF. This v1.0.0 scopes to the salaried-employment/pension-income filing pathway: full taxpayer/spouse identification (Πίνακας 1), the 24 informational clearance Yes/No codes of Πίνακας 2, and the 19 employment/pension income-and-withholding code pairs of Υποπίνακας 4Α. Πίνακας 3 (disability tax reduction), Υποπίνακας 4Β (seafarers/aviators and other autonomously-taxed employment income), Υποπίνακας 4Γ1/4Γ2 (agricultural/business income), Υποπίνακας 4Δ1/4Δ2 (dividends/interest/royalties; rental income), Υποπίνακας 4Ε (capital-gains income), Πίνακες 5-9, and the companion Form Ε2 (rental-income schedule) and Form Ε3 (business-activity statement) are out of scope for this v1.0.0 — see VERIFICATION.md for the full disclosure and future companion-schema candidates. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Greece or AADE.",
  "status": "draft",
  "jurisdiction": {
    "country": "GR",
    "level": "national"
  },
  "authority": {
    "name": "Independent Authority for Public Revenue",
    "abbreviation": "AADE",
    "url": "https://www.aade.gr"
  },
  "process": {
    "type": "filing",
    "language": "el"
  },
  "source": {
    "url": "https://web.archive.org/web/20260413015535/https://www.aade.gr/sites/default/files/2026-03/Odigies_E1_2026_0.pdf",
    "retrievedAt": "2026-07-13",
    "documentRef": "AADE, \"Οδηγίες Συμπλήρωσης Δήλωσης Ε1 2025\" (instructions manual for the Ε1/Ε2/Ε3 annual personal income tax return, tax year 2025), edition dated 16 March 2026, under AADE decision Α.1062/2026 (ΦΕΚ Β' 1280/09.03.2026); Wayback Machine mirror, since www.aade.gr is Akamai-403-gated from this sandbox."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-13",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-13",
    "notes": "GovSchema Standard Research cycle GOV-2621, a child of the standing research routine (GOV-2609). Opens Greece's Taxes vertical (2 of 6; Greece opened as this registry's 45th jurisdiction via GOV-2611's Visa schema). The primary www.aade.gr host is Akamai-403-gated from this sandbox, consistent with this registry's established pattern for Greek government hosts (cf. gr/mfa's own VERIFICATION.md); the Wayback Machine mirror at web.archive.org (snapshot timestamp 20260413015535) was independently re-fetched this cycle via curl: HTTP 200, Content-Type application/pdf, 1,169,825 bytes, sha256 6055bc761a7ea193657176e80bbc0be68369f31aa26708c469b5c529310a3235 — reproduced independently via sha256sum on the freshly re-downloaded file, matching exactly. Parsed with pdfjs-dist@3 (legacy build, getTextContent(), position-sorted by y then x, grouped into rows): 153 pages confirmed. This source is a printed instructions manual, not an AcroForm-fillable PDF or a form facsimile with numbered items (confirmed via getAnnotations(): zero widgets) — it documents the Ε1 return's Κωδικός (code) pairs field-by-field in narrative prose, organized under numbered subsections, rather than depicting the physical form's boxes directly. The PDF's own page 4-7 table of contents was extracted and used to navigate directly to the in-scope sections (PDF page N = printed page label N-1): Section 2.1 (Πίνακας 1, PDF pages 27-29), Section 2.2 (Πίνακας 2, 24 subsections 2.2.1-2.2.24, PDF pages 29-38), Section 2.4 (Πίνακας 4 intro, PDF page 39), and Section 2.5 (Υποπίνακας 4Α, 19 subsections 2.5.1-2.5.19, PDF pages 41-48). All in-scope pages were read directly from the position-sorted text layer, not assumed from the task's own summary."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-13"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "Tax year",
      "type": "string",
      "required": true,
      "description": "The tax year (φορολογικό έτος) this return covers, e.g. \"2025\". The source instructions manual is itself the 16 March 2026 edition documenting the tax-year-2025 Ε1 return (filed in 2026).",
      "sourceRef": "Cover page: \"Οδηγίες Συμπλήρωσης Δήλωσης Ε1 2025\" / \"Φορολογικό Έτος 2025\"",
      "validation": {
        "pattern": "^[0-9]{4}$"
      }
    },
    {
      "name": "taxpayerTin",
      "label": "ΑΦΜ (Taxpayer Identification Number) — filer",
      "type": "string",
      "required": true,
      "description": "The filer's (υπόχρεος) 9-digit Greek Tax Identification Number (ΑΦΜ). Section 2.1 discusses the filer's registry data as already on file with the tax administration, requiring correction via the Μητρώο rather than on the return itself, but the ΑΦΜ is the return's own foundational identifier throughout the manual (e.g. every income code pair's amount is attributed to the ΑΦΜ-holder).",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "taxpayerSurname",
      "label": "Surname — filer",
      "type": "string",
      "required": true,
      "description": "The filer's surname, as held in the tax administration's registry (Μητρώο). Pre-populated by the tax administration on e-filed returns; the taxpayer must correct it via the Μητρώο of the competent tax office before filing if it is wrong, not on the return itself.",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"Στη δήλωση έχουν συμπληρωθεί από την υπηρεσία τα στοιχεία του υπόχρεου και της συζύγου.\"",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "taxpayerFirstName",
      "label": "First name — filer",
      "type": "string",
      "required": true,
      "description": "The filer's first name, as held in the tax administration's registry. See taxpayerSurname for the pre-population/correction-via-Μητρώο note.",
      "classification": "pii",
      "sourceRef": "Section 2.1",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "taxpayerAmka",
      "label": "ΑΜΚΑ (Social Security Number) — filer",
      "type": "string",
      "required": false,
      "description": "The filer's 11-digit Social Security Number (ΑΜΚΑ). The source states this is mandatory on the return ('αναγράφεται υποχρεωτικά ο ΑΜΚΑ') except for taxpayers not obliged to hold one, and further exempts anyone who, for sensitive-personal-data reasons, does not wish to disclose it (for themselves or dependants), plus employees of the Black Sea Trade and Development Bank. No discrete boolean exists on the source to key a requiredWhen condition distinguishing these populations, so this field is left optional rather than inventing one, consistent with this registry's established convention for a disclosed-but-unmodeled exemption gate.",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1",
      "validation": {
        "pattern": "^[0-9]{11}$"
      }
    },
    {
      "name": "taxpayerEmail",
      "label": "E-mail address — filer",
      "type": "string",
      "required": true,
      "description": "The filer's e-mail address, used by the tax administration for legally-effective notifications under Article 5 ΚΦΔ (a notification sent to this address is deemed lawfully served with full legal effect). The source stresses this must be entered correctly and kept current in myAADE / Μητρώο & Επικοινωνία.",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"Επισημαίνεται η ανάγκη να συμπληρώνεται ορθά η ηλεκτρονική διεύθυνση (e-mail) του φορολογούμενου\""
    },
    {
      "name": "taxpayerHomeAddress",
      "label": "Home address — filer",
      "type": "string",
      "required": true,
      "description": "The filer's home (residence) address, mandatory for every filer without exception, per the source's own \"ΠΡΟΣΟΧΗ\" note distinguishing it from the business-activity address (which applies only to filers with business income and is out of scope for this v1.0.0 — see VERIFICATION.md).",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"η διεύθυνση κατοικίας συμπληρώνεται υποχρεωτικά από όλους ανεξαιρέτως τους φορολογούμενους\"",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "taxResidenceCountry",
      "label": "Country of tax residence",
      "type": "string",
      "required": true,
      "description": "The filer's country of tax residence, as registered with the tax administration; a foreign tax resident must specifically confirm this value (it is used for cross-border information-exchange purposes), and any filer who disagrees with the pre-filled value on record must correct it before filing.",
      "sourceRef": "Section 2.1: \"Ειδικά, ο φορολογικός κάτοικος αλλοδαπής υποχρεούται να επιβεβαιώσει και τη χώρα φορολογικής κατοικίας του...\"",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "foreignTaxIdNumber",
      "label": "Foreign tax identification number (ΑΦΤ)",
      "type": "string",
      "required": false,
      "description": "The filer's foreign tax-identification number (ΑΦΤ) — the equivalent foreign ΑΦΜ, social-security number, ID number, or any other identifier used by the foreign tax authority. Mandatory for a filer who is a tax resident abroad, for cross-border information-exchange purposes, but left as a plain optional field here since the source expresses this requirement narratively (tied to a filer's tax-residence-country declaration) rather than via a discrete boolean this schema could key a requiredWhen condition on without inventing one.",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1: \"συμπληρώνει υποχρεωτικά τον αριθμό φορολογικής ταυτοποίησης στην αλλοδαπή (ΑΦΤ)\""
    },
    {
      "name": "foreignHomeAddress",
      "label": "Home address abroad (Latin characters)",
      "type": "string",
      "required": false,
      "description": "The filer's full home address abroad, written in Latin characters. Required of a filer who is a tax resident abroad. See foreignTaxIdNumber for the same disclosed reasoning on why this is left optional rather than requiredWhen-gated.",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"Συμπληρώνει, επίσης, την πλήρη διεύθυνση κατοικίας του στην αλλοδαπή με λατινικούς χαρακτήρες\""
    },
    {
      "name": "maritalStatusMarried",
      "label": "Married / civil-partnership (ΕΓΓΑΜΟΣ/ΜΣΣ)",
      "type": "boolean",
      "required": false,
      "description": "Marked only if the filer is married or a party to a registered civil partnership (σύμφωνο συμβίωσης) and is filing (or co-identified on) a joint return. The source instructs: do not mark this if divorced, widowed, or separated. Gates the spouse-identification fields below.",
      "sourceRef": "Section 2.1: \"εάν είστε έγγαμος/η ή μέρος συμφώνου συμβίωσης πρέπει να επιλέξετε 'X' πάνω στη λέξη 'ΕΓΓΑΜΟΣ/ΜΣΣ'. (Μην επιλέξετε 'X' αν είστε διαζευγμένος/η ή βρίσκεστε σε χηρεία ή σε διάσταση.)\""
    },
    {
      "name": "spouseTin",
      "label": "ΑΦΜ of spouse/civil partner",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "maritalStatusMarried",
        "equals": true
      },
      "description": "The 9-digit ΑΦΜ of the filer's spouse or civil partner, mandatory on a joint return. The source stresses the box must carry the *other* spouse's/partner's own ΑΦΜ and ΑΜΚΑ, never the filer's own.",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1: \"θα πρέπει να συμπληρώσουν απαραίτητα το παραλληλόγραμμο με την ένδειξη 'Αριθμός Φορολογικού Μητρώου Συζύγου/ΜΣΣ'\"",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "spouseAmka",
      "label": "ΑΜΚΑ of spouse/civil partner",
      "type": "string",
      "required": false,
      "description": "The spouse's/civil partner's 11-digit ΑΜΚΑ. See taxpayerAmka for the same disclosed mandatory-with-undocumented-exemption reasoning.",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1",
      "validation": {
        "pattern": "^[0-9]{11}$"
      }
    },
    {
      "name": "spouseSurname",
      "label": "Surname — spouse/civil partner (non-liable)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "maritalStatusMarried",
        "equals": true
      },
      "description": "The surname of the non-liable spouse/civil partner (μη υπόχρεος/η σύζυγος/ΜΣΣ), which must match the identity document. The source separately notes that widowed, separated, or divorced women who have not yet changed their identity document, and whose already-completed return still shows a former husband's name here, must replace it with their father's name instead — a registry correction disclosed here rather than modeled as its own field.",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"Το επώνυμο του/της μη υπόχρεου/ης συζύγου πρέπει να συμπληρώνεται όπως και στην ταυτότητα.\""
    },
    {
      "name": "spouseAddress",
      "label": "Address — spouse/civil partner (if different)",
      "type": "string",
      "required": false,
      "description": "The non-liable spouse's/civil partner's residence address, or (if they have business income) the address where that activity is carried out — completed only as applicable, per the source's own \"κατά περίπτωση\" instruction. No discrete boolean exists to gate this as requiredWhen; left optional, disclosed.",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"Για τον/τη μη υπόχρεο/η σύζυγο/μη υπόχρεο ΜΣΣ: συμπληρώνεται κατά περίπτωση η διεύθυνση κατοικίας ή εφόσον ασκεί επιχειρηματική δραστηριότητα, η διεύθυνση στην οποία αυτή ασκείται.\""
    },
    {
      "name": "separateReturnOtherSpouseTin",
      "label": "\"Separate return of spouses\" — other spouse's ΑΦΜ",
      "type": "string",
      "required": false,
      "description": "Completed by a married filer who has elected to file a separate return from their spouse/civil partner, naming the other spouse's/partner's own ΑΦΜ. The source notes this field is pre-filled automatically on electronic returns.",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1: \"Το πεδίο «χωριστή δήλωση συζύγων» συμπληρώνεται με τον ΑΦΜ του ετέρου συζύγου, από όποιον έγγαμο φορολογούμενο έχει επιλέξει να υποβάλει χωριστή δήλωση από τον άλλο σύζυγο.\"",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "representativeDetails",
      "label": "Representative details (guardian / estate representative / judicial assistant, etc.)",
      "type": "string",
      "required": false,
      "description": "Free-text details of a representative completing the return on the taxpayer's behalf, for the special filing circumstances the source lists: a person resident abroad who has appointed a tax representative and earns Greek-source income; a minor or a person under judicial assistance; a deceased person, filed by their heirs; a vacant/unclaimed estate (σχολάζουσα κληρονομιά); or assets under sequestration, in litigation, or forming part of a bankruptcy estate. No discrete gating boolean exists on the source; left optional, disclosed, consistent with this registry's convention for undocumented representative-block gates (cf. gr/mfa's parentalAuthorityOrGuardianDetails precedent).",
      "classification": "pii",
      "sourceRef": "Section 2.1: \"συμπληρώνονται τα στοιχεία του εκπροσώπου (κηδεμόνα, αντιπροσώπου, δικαστικού συμπαραστάτη, προσωρινού διαχειριστή ή συνδίκου πτώχευσης ή δικαστικού εκκαθαριστή) ή φορολογικού εκπροσώπου...\""
    },
    {
      "name": "taxRepresentativeTin",
      "label": "ΑΦΜ of the tax representative",
      "type": "string",
      "required": false,
      "description": "The ΑΦΜ of the taxpayer's designated tax representative (φορολογικός εκπρόσωπος) in Greece, required of a tax resident abroad who has appointed one under Article 8 ΚΦΔ. If the representative is the filer's own spouse, the spouse's own ΑΦΜ is entered here.",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.1: \"το παραλληλόγραμμο με την ένδειξη 'Αριθμός Φορολογικού Μητρώου του Φορολογικού Εκπροσώπου' αφορά στον ΑΦΜ του εκπροσώπου...\"",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "firstTimeBusinessIncomeHalvedAdvance",
      "label": "Κωδικοί 327-328 — First-time business income (halved tax-advance payment)",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer and/or spouse/civil partner is declaring business-activity income for the first time in Υποπίνακες Γ1/Γ2 of the Ε1 form, so that the tax pre-payment (προκαταβολή) for the following year is computed at half the normal rate.",
      "sourceRef": "Section 2.2.1, Κωδικοί 327-328"
    },
    {
      "name": "foreignTaxResidentAdminMarker",
      "label": "Κωδικοί 319-320 — Foreign tax resident (administration-populated)",
      "type": "boolean",
      "required": false,
      "description": "Completed by the Tax Administration itself, not by the applicant, whenever the filer is a tax resident abroad — derived from the filer's own taxResidenceCountry declaration in Πίνακας 1 rather than a separate applicant input. Modeled here for completeness per this schema's scope, disclosed as administration-populated.",
      "sourceRef": "Section 2.2.2, Κωδικοί 319-320: \"Συμπληρώνονται από τη Φορολογική Διοίκηση, στην περίπτωση που ο/η φορολογούμενος/η είναι φορολογικός κάτοικος αλλοδαπής.\""
    },
    {
      "name": "diplomaticOrInternationalOrgIncomeExemption",
      "label": "Κωδικοί 015-016 — Diplomatic/international-organization income exemption (Άρθρο 30 παρ. 4 ΚΦΕ)",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" by a foreign diplomatic/consular representative or staff member of a foreign state's embassy/mission/consulate holding a diplomatic passport, or a person employed at an EU institution or an international organization established in Greece under a treaty Greece implements — regardless of tax residence.",
      "sourceRef": "Section 2.2.3, Κωδικοί 015-016"
    },
    {
      "name": "electronicPaymentExpenditureExemption",
      "label": "Κωδικοί 023-024 — Exemption from the mandatory electronic-payment expenditure requirement",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" by filers (self and/or spouse/civil partner) exempted from the requirement to make a portion of expenditure via electronic means of payment, covering (per the source, cumulatively listed grounds): age 70+ (born on or before 31.12.1955); disability of 80%+; under judicial assistance; a foreign tax resident obliged to file in Greece; a public servant/official serving abroad, or a Greek tax resident living/working abroad; a minor obliged to file (born from 1.1.2007 onward); performing mandatory military service; permanent residence in a village of ≤500 or an island of <3,100 inhabitants (excluding designated tourist locations); a recipient of the Minimum Guaranteed Income; long-term hospitalization (over 6 months); residence in a nursing home or psychiatric facility; or imprisonment.",
      "sourceRef": "Section 2.2.4, Κωδικοί 023-024"
    },
    {
      "name": "filedByEstateAdministratorOrTrustee",
      "label": "Κωδικός 329 — Filed by a vacant-estate custodian, sequestrator, temporary administrator, bankruptcy trustee, or judicial liquidator",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" when the return is filed by a custodian of a vacant/unclaimed estate (σχολάζουσα κληρονομιά), a sequestrator (μεσεγγυούχος), a temporary administrator, a bankruptcy trustee, or a judicial liquidator. Single code (not a code pair, unlike most other Πίνακας 2 items).",
      "sourceRef": "Section 2.2.5, Κωδικός 329"
    },
    {
      "name": "filedByGuardianOfMinorOrJudicialAssistant",
      "label": "Κωδικός 330 — Filed as guardian of a minor or judicial assistant",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" when the return is filed by a supervisor/guardian of a minor (επίτροπος, κηδεμόνας ανηλίκου) or a judicial assistant (δικαστικός συμπαραστάτης). Single code, not a pair.",
      "sourceRef": "Section 2.2.6, Κωδικός 330"
    },
    {
      "name": "filedByHeirOfDeceasedTaxpayer",
      "label": "Κωδικός 331 — Filed as heir of a deceased taxpayer",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" when the return is filed by the heir of a taxpayer who has died. Single code, not a pair.",
      "sourceRef": "Section 2.2.7, Κωδικός 331"
    },
    {
      "name": "pensionerBornOnOrBefore1960",
      "label": "Κωδικοί 013-014 — Pensioner born on or before 31-12-1960",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer and/or spouse/civil partner is a pensioner born on or before 31 December 1960, or receives a monthly pension under Law 1296/1982 / Law 4093/2012 for purposes of Article 33(ζ) ΚΦΕ.",
      "sourceRef": "Section 2.2.8, Κωδικοί 013-014"
    },
    {
      "name": "firstBusinessActivityStartedFrom2023",
      "label": "Κωδικοί 017-018 — First business-activity start from 1-1-2023 onward",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer began a business activity for the first time on or after 1 January 2023.",
      "sourceRef": "Section 2.2.9, Κωδικοί 017-018"
    },
    {
      "name": "quasiEmploymentSingleClientBusinessActivity",
      "label": "Κωδικοί 019-020 — Business activity issuing receipts to few clients, treated like employment",
      "type": "boolean",
      "required": false,
      "description": "Automatically marked \"ΝΑΙ\" (the source states this is not a matter of the filer's own election: \"χωρίς να τίθεται θέμα επιλογής σας\") when the filer or spouse/civil partner carries on a business activity issuing retail receipts (ΑΠΥ) without commercial-entity status or a separate professional establishment from their home, and cumulatively: (1) has a written contract with the person(s)/entities receiving the services, and (2) those recipients number three or fewer, or — if more than three — at least 75% of gross business-activity income derives from a single one of them.",
      "sourceRef": "Section 2.2.10, Κωδικοί 019-020"
    },
    {
      "name": "agriculturalActivityInsuredEfka",
      "label": "Κωδικοί 021-022 — Agricultural business activity, insured with e-ΕΦΚΑ (ex-ΟΓΑ)",
      "type": "boolean",
      "required": false,
      "description": "Pre-filled \"ΝΑΙ\" when the filer carries on an agricultural business activity and is insured with e-ΕΦΚΑ (formerly ΟΓΑ), so the Article 16 ΚΦΕ tax reduction on the agricultural-income portion is computed.",
      "sourceRef": "Section 2.2.11, Κωδικοί 021-022"
    },
    {
      "name": "professionalFarmerOfficialIdentification",
      "label": "Κωδικοί 037-038 — Professional farmer (official Ministry identification)",
      "type": "boolean",
      "required": false,
      "description": "Pre-filled \"ΝΑΙ\" when the person carrying on the agricultural business activity is officially identified as a professional farmer (κατ' επάγγελμα αγρότης) by the Ministry of Rural Development and Food.",
      "sourceRef": "Section 2.2.12, Κωδικοί 037-038"
    },
    {
      "name": "youngFarmerOrCooperativeProfitExemption",
      "label": "Κωδικοί 035-036 — Agricultural profit tax exemption (Άρθρο 15/Άρθρο 4 ν.4935/2022)",
      "type": "boolean",
      "required": false,
      "description": "Completed by a professional farmer who is a member of a legal entity/association registered in the National Register of Agricultural Cooperatives and supplies it with at least 75% of their comparable production (50% profit-tax exemption under Article 15 ν.4935/2022), or has a contract-farming agreement committing at least 75% of comparable production to a specific buyer, or participates in a person-to-person cooperation arrangement under Article 4 ν.4935/2022 (30% profit-tax exemption).",
      "sourceRef": "Section 2.2.13, Κωδικοί 035-036"
    },
    {
      "name": "euEeaResidentArticle20TaxReductionException",
      "label": "Κωδικοί 385-386 — EU/EEA-resident exception to the Article 20 ΚΦΕ tax-reduction restriction",
      "type": "boolean",
      "required": false,
      "description": "Completed to bring the filer under the Article 20 ΚΦΕ exceptions to the general restriction on Greek tax reductions for foreign tax residents, applicable to an EU/EEA-country resident who either earned at least 90% of their worldwide income in Greece, or whose taxable income is so low it would otherwise qualify for a tax reduction under their residence country's own tax law.",
      "sourceRef": "Section 2.2.14, Κωδικοί 385-386"
    },
    {
      "name": "hasForeignIncomeOrAssets",
      "label": "Κωδικοί 029-030 — Foreign-source income and/or assets held abroad",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer and/or spouse/civil partner has income, and/or property, and/or holds a financial account abroad. When marked, the country and one of the categories in foreignIncomeOrAssetsCategory must be completed — this Κωδικός pair is not a plain Yes/No: the source describes an accompanying country-plus-category sub-panel, disclosed in VERIFICATION.md as one of the Πίνακας 2 codes modeled with more than a single boolean.",
      "sourceRef": "Section 2.2.15, Κωδικοί 029-030"
    },
    {
      "name": "foreignIncomeOrAssetsCountry",
      "label": "Country of foreign income/assets",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignIncomeOrAssets",
        "equals": true
      },
      "description": "The country in which the declared foreign income and/or assets are held. Multiple countries may apply in the source's own real-world use, but this schema models a single selected country per this v1.0.0's scope (a repeating-country structure was not modeled, disclosed in VERIFICATION.md).",
      "sourceRef": "Section 2.2.15, Κωδικοί 029-030"
    },
    {
      "name": "foreignIncomeOrAssetsCategory",
      "label": "Category of foreign income/assets",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignIncomeOrAssets",
        "equals": true
      },
      "description": "Which of the source's own listed categories applies: foreign-source income; real estate and other property abroad; a financial account abroad (e.g. bank deposits, financial investments); or a foreign-issuer financial product invested through a domestic financial institution (in which case domesticCustodianTin must also be completed).",
      "sourceRef": "Section 2.2.15, Κωδικοί 029-030",
      "validation": {
        "enum": [
          "foreign-source-income",
          "real-estate-and-other-property-abroad",
          "financial-account-abroad",
          "foreign-issued-product-via-domestic-institution"
        ]
      }
    },
    {
      "name": "domesticCustodianTin",
      "label": "ΑΦΜ of the domestic financial institution / custodian",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "foreignIncomeOrAssetsCategory",
        "equals": "foreign-issued-product-via-domestic-institution"
      },
      "description": "The ΑΦΜ of the domestic (Greek) financial institution or custodian through which a foreign-issued financial product was invested.",
      "sourceRef": "Section 2.2.15, Κωδικοί 029-030",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "disabilityEightyPercentOrMoreCode905",
      "label": "Κωδικοί 905-906 — Disability of 80% or more (self/spouse)",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer and/or spouse/civil partner has any form of disability rated at 80% or more. Distinct from, and modeled separately from, the 67%-or-more disability declaration under Πίνακας 3 (out of scope for this v1.0.0 — see VERIFICATION.md), which drives a different, separate tax-reduction mechanism.",
      "sourceRef": "Section 2.2.16, Κωδικοί 905-906"
    },
    {
      "name": "mpOrMepPoliticalPartyFinancier",
      "label": "Κωδικοί 011-012 — MP/MEP political-party financier",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer and/or spouse/civil partner is a member of parliament/European parliament whose remuneration and pension amounts contributed to a political party or coalition are excluded from the private-political-financing cap computation, per Article 8(5) ν.3023/2002.",
      "sourceRef": "Section 2.2.17, Κωδικοί 011-012"
    },
    {
      "name": "hostingAdultLiablePersons",
      "label": "Κωδικοί 007-008 — Hosting adult liable persons",
      "type": "boolean",
      "required": false,
      "description": "Marked \"ΝΑΙ\" if the filer and/or spouse/civil partner is hosting adult natural persons who are themselves obliged to file a return, other than the persons already declared in Πίνακας 8 (dependants, out of scope). Not completed by married filers who have elected separate returns solely to declare the other, co-residing spouse who holds no co-ownership share in, or is not a co-lessee of, the family home. Not a plain Yes/No: the source requires the hosted person's ΑΦΜ, the number of months hosted, and the floor area — modeled with three companion fields, disclosed in VERIFICATION.md as another multi-field Πίνακας 2 code.",
      "sourceRef": "Section 2.2.18, Κωδικοί 007-008"
    },
    {
      "name": "hostedPersonTin",
      "label": "ΑΦΜ of the hosted person",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hostingAdultLiablePersons",
        "equals": true
      },
      "description": "The ΑΦΜ of the hosted adult liable person. This schema models a single hosted person for this v1.0.0's scope; the source's own real-world use may involve hosting more than one person (a repeating structure was not modeled, disclosed in VERIFICATION.md).",
      "classification": "sensitive-pii",
      "sourceRef": "Section 2.2.18, Κωδικοί 007-008",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "hostingMonths",
      "label": "Months hosted",
      "type": "integer",
      "required": false,
      "requiredWhen": {
        "field": "hostingAdultLiablePersons",
        "equals": true
      },
      "description": "The number of months the hosted person resided with the filer during the tax year.",
      "sourceRef": "Section 2.2.18, Κωδικοί 007-008",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "hostingAreaSquareMeters",
      "label": "Floor area (square metres)",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hostingAdultLiablePersons",
        "equals": true
      },
      "description": "The floor area, in square metres, of the residence in which the hosted person is accommodated.",
      "sourceRef": "Section 2.2.18, Κωδικοί 007-008",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "article5aAlternativeForeignIncomeTaxation",
      "label": "Κωδικοί 039-040 — Article 5Α ΚΦΕ alternative taxation of foreign-source income",
      "type": "boolean",
      "required": false,
      "description": "Pre-filled \"ΝΑΙ\" for filers who have been admitted to the Article 5Α ΚΦΕ alternative-taxation regime for foreign-source income of natural persons transferring their tax residence to Greece.",
      "sourceRef": "Section 2.2.19, Κωδικοί 039-040"
    },
    {
      "name": "article5bAlternativePensionTaxation",
      "label": "Κωδικοί 041-042 — Article 5Β ΚΦΕ alternative taxation of foreign pension income (7% flat rate)",
      "type": "boolean",
      "required": false,
      "description": "Pre-filled \"ΝΑΙ\" for filers admitted to the Article 5Β ΚΦΕ alternative-taxation regime for foreign-source pension income of natural persons who receive a foreign pension and transfer their tax residence to Greece, taxed autonomously at 7%.",
      "sourceRef": "Section 2.2.20, Κωδικοί 041-042"
    },
    {
      "name": "article5cNewEmploymentPositionExemption",
      "label": "Κωδικοί 043-044 — Article 5Γ ΚΦΕ new-employment-position 50% exemption",
      "type": "boolean",
      "required": false,
      "description": "Pre-filled \"ΝΑΙ\" for filers admitted to the Article 5Γ ΚΦΕ regime, exempting 50% of Greek-source employment income from a newly-filled job position from income tax for 7 consecutive tax years.",
      "sourceRef": "Section 2.2.21, Κωδικοί 043-044"
    },
    {
      "name": "minimumIncomeExemptionInsuranceIntermediary",
      "label": "Κωδικοί 045-046(α) — Exemption: insurance intermediary (Άρθρο 28Α παρ.6 περ. β')",
      "type": "boolean",
      "required": false,
      "description": "One of six selectable grounds under Κωδικοί 045-046 for exemption from, or proportional reduction of, the minimum-deemed-net-income rules (Άρθρα 28Α-28Δ ΚΦΕ): the filer is an insurance intermediary.",
      "sourceRef": "Section 2.2.22, Κωδικοί 045-046 (α)"
    },
    {
      "name": "minimumIncomeExemptionSmallVillageCafe",
      "label": "Κωδικοί 045-046(β) — Exemption: café operator in a settlement of <500 inhabitants (Άρθρο 28Α παρ.6 περ. δ')",
      "type": "boolean",
      "required": false,
      "description": "One of six selectable grounds under Κωδικοί 045-046: the filer operates a café (καφενείο) in a settlement of fewer than 500 inhabitants.",
      "sourceRef": "Section 2.2.22, Κωδικοί 045-046 (β)"
    },
    {
      "name": "minimumIncomeExemptionNewspaperSubagent",
      "label": "Κωδικοί 045-046(γ) — Exemption: newspaper/press sub-distributor or sub-agent (Άρθρο 28Α παρ.6 περ. ε')",
      "type": "boolean",
      "required": false,
      "description": "One of six selectable grounds under Κωδικοί 045-046: the filer is a press sub-distributor or sub-agent (υποδιανομέας/υποπράκτορας τύπου).",
      "sourceRef": "Section 2.2.22, Κωδικοί 045-046 (γ)"
    },
    {
      "name": "minimumIncomeExemptionItinerantLotteryVendor",
      "label": "Κωδικοί 045-046(δ) — Exemption: itinerant lottery-ticket vendor (Άρθρο 28Α παρ.6 περ. στ')",
      "type": "boolean",
      "required": false,
      "description": "One of six selectable grounds under Κωδικοί 045-046: the filer is an itinerant lottery-ticket vendor (πλανόδιος λαχειοπώλης).",
      "sourceRef": "Section 2.2.22, Κωδικοί 045-046 (δ)"
    },
    {
      "name": "minimumIncomeExemptionNewMotherOrAdoptiveParent",
      "label": "Κωδικοί 045-046(ε) — Exemption: mother in the year of childbirth/adoption/fostering, plus following two years (Άρθρο 28Α παρ.6 περ. ζ')",
      "type": "boolean",
      "required": false,
      "description": "One of six selectable grounds under Κωδικοί 045-046: the filer is a mother during the year of childbirth, adoption, or fostering of a child, and the two following years.",
      "sourceRef": "Section 2.2.22, Κωδικοί 045-046 (ε)"
    },
    {
      "name": "limitedDurationBusinessActivityMinimumIncomeReduction",
      "label": "Κωδικοί 045-046(στ) — Business activity for a limited period under legal/regulatory provision (Άρθρο 28Α παρ.7)",
      "type": "boolean",
      "required": false,
      "description": "One of six selectable grounds under Κωδικοί 045-046: the filer carries on a business activity for a limited period of time under a legislative or regulatory provision (Άρθρο 28Α παρ.7 ΚΦΕ), for a proportional reduction of the deemed minimum income. The source notes school-canteen operators may not select this specific ground from tax year 2025 onward (Άρθρο 28Γ παρ.2, as amended by Article 6 ν.5246/2025) — see minimumIncomeReductionSchoolCanteenOperator.",
      "sourceRef": "Section 2.2.22, Κωδικοί 045-046 (στ)"
    },
    {
      "name": "minimumIncomeReductionLargeFamily",
      "label": "Κωδικοί 047-048 — Large-family parent or orphaned child (ν.1910/1944)",
      "type": "boolean",
      "required": false,
      "description": "One of five selectable grounds under Κωδικοί 047-048 for a 50% reduction of the Article 28Α-28Δ ΚΦΕ minimum net income, per Article 28Γ παρ.2/3 ΚΦΕ: the filer is a large-family (πολύτεκνος) parent, or a child orphaned of both parents, per Article 1, ν.1910/1944.",
      "sourceRef": "Section 2.2.23, Κωδικοί 047-048"
    },
    {
      "name": "minimumIncomeReductionSingleParentWithMinors",
      "label": "Κωδικοί 047-048 — Single-parent family with minor children",
      "type": "boolean",
      "required": false,
      "description": "One of five selectable grounds under Κωδικοί 047-048: the filer is the parent of a single-parent family with minor children.",
      "sourceRef": "Section 2.2.23, Κωδικοί 047-048"
    },
    {
      "name": "minimumIncomeReductionTaxiOperatorMinorityOwnership",
      "label": "Κωδικοί 047-048 — Taxi operator with ≤25% ownership share",
      "type": "boolean",
      "required": false,
      "description": "One of five selectable grounds under Κωδικοί 047-048: the filer operates a taxi with an ownership share of 25% or less.",
      "sourceRef": "Section 2.2.23, Κωδικοί 047-048"
    },
    {
      "name": "minimumIncomeReductionSmallPopulationLocation",
      "label": "Κωδικοί 047-048 — Professional seat and main residence in a small-population location",
      "type": "boolean",
      "required": false,
      "description": "One of five selectable grounds under Κωδικοί 047-048: the filer's professional seat and main residence are both in a municipal community/settlement below the population thresholds the source sets out (generally under 500, or 500-1,500/1,700 inhabitants depending on region, or an island under 3,100 inhabitants), per the country's last official population census (ΦΕΚ Β' 2802/2023).",
      "sourceRef": "Section 2.2.23, Κωδικοί 047-048"
    },
    {
      "name": "minimumIncomeReductionSchoolCanteenOperator",
      "label": "Κωδικοί 047-048 — School-canteen operator",
      "type": "boolean",
      "required": false,
      "description": "One of five selectable grounds under Κωδικοί 047-048: the filer operates a school canteen (σχολικό κυλικείο). The source notes that, from tax year 2025 onward, school-canteen operators may not simultaneously select ground (στ) of Κωδικοί 045-046 (limited-duration business activity, Άρθρο 28Α παρ.7), per Άρθρο 28Γ παρ.2 ΚΦΕ as amended by Article 6 ν.5246/2025 — this cross-group interaction is disclosed here and in VERIFICATION.md rather than enforced via an exclusivityGroup spanning two unrelated code pairs.",
      "sourceRef": "Section 2.2.23, Κωδικοί 047-048"
    },
    {
      "name": "adultDependentChildExemptFromMinimumDeemedExpense",
      "label": "Κωδικός 079 — Adult dependent unmarried child (≤25) in vocational education/unemployed/military service",
      "type": "boolean",
      "required": false,
      "description": "New code introduced this edition. Selected so that the minimum imputed-expense floor (Άρθρο 31 παρ.1 περ. θ' ΚΦΕ, as amended by Article 7 ν.5246/2025) is not applied to a dependent child under Άρθρο 11 παρ.1 περ. β' ΚΦΕ who is: an adult, unmarried, up to 25 years old, and is enrolled in a domestic or foreign vocational education/training school/institute; or is registered in the DYPA unemployment rolls; or is performing mandatory military service — and who has their own income and their own obligation to file a return. Single code, not a pair.",
      "sourceRef": "Section 2.2.24, Κωδικός 079"
    },
    {
      "name": "employmentIncomeNetFiler",
      "label": "Net employment income (salary, wages, day-labor, allowances) — filer",
      "type": "number",
      "required": false,
      "description": "The sum of all net amounts received as an employee: salaries, day-wages, allowances, etc., plus the value of any benefit in kind that Article 13 ΚΦΕ adds to taxable employment income. Includes net remuneration of editors/journalists earning employment income. Must reconcile with the employer's certificate of earnings (βεβαίωση αποδοχών), which itself states gross/net amounts, deductions, and withheld tax. Employees who did not receive earned wages for 2025 owing to withholding of labor, employer bankruptcy, or force majeure must file without those wages and instead submit a Law 1599/1986 sworn statement explaining why no certificate was issued.",
      "sourceRef": "Section 2.5.1, Κωδικοί 301-302",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentIncomeNetSpouse",
      "label": "Net employment income (salary, wages, day-labor, allowances) — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See employmentIncomeNetFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.1, Κωδικοί 301-302",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mainPensionIncomeNetFiler",
      "label": "Net main-pension income — filer",
      "type": "number",
      "required": false,
      "description": "The sum of net amounts received as a pensioner from main pension funds. If a single certificate lists both a main and an auxiliary pension on separate lines, only the main-pension amount goes here; the auxiliary-pension amount goes under auxiliaryPensionIncomeNet.",
      "sourceRef": "Section 2.5.2, Κωδικοί 303-304",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mainPensionIncomeNetSpouse",
      "label": "Net main-pension income — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See mainPensionIncomeNetFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.2, Κωδικοί 303-304",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "auxiliaryPensionIncomeNetFiler",
      "label": "Net auxiliary-pension income, dividends, and benefits — filer",
      "type": "number",
      "required": false,
      "description": "The sum of net amounts received as a pensioner from auxiliary (επικουρικά), mutual-aid (αρωγής), or mutual-benefit (αλληλοβοηθείας) funds, including dividends and benefits from such funds.",
      "sourceRef": "Section 2.5.3, Κωδικοί 321-322",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "auxiliaryPensionIncomeNetSpouse",
      "label": "Net auxiliary-pension income, dividends, and benefits — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See auxiliaryPensionIncomeNetFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.3, Κωδικοί 321-322",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "boardMemberOrManagerFeesFiler",
      "label": "Board-member / IKE-EPE manager or partner fees taxed as employment income — filer",
      "type": "number",
      "required": false,
      "description": "Pre-filled by the tax administration from its electronic records (Α.1099/2019 απόφαση). Covers: board-member fees of societes anonymes for services that Article 12(2)(δ) ΚΦΕ treats as employment income, net of the social-security contributions withheld for that capacity; IKE manager/partner management fees; EPE manager/partner fees, net of social-security contributions; and partnership representative/partner fees for services essential to the company's operation. Excludes any profit-distribution amounts, which are dividends, not employment income.",
      "sourceRef": "Section 2.5.4, Κωδικοί 325-326",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "boardMemberOrManagerFeesSpouse",
      "label": "Board-member / IKE-EPE manager or partner fees taxed as employment income — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See boardMemberOrManagerFeesFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.4, Κωδικοί 325-326",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "quasiEmploymentServiceIncomeNetFiler",
      "label": "Net business-activity income from services, taxed as employment income — filer",
      "type": "number",
      "required": false,
      "description": "Net income (after social-security contributions) from services rendered to clients under a qualifying arrangement: a written contract with the client(s), no more than three clients (or, if more, at least 75% of gross business income from one of them), no commercial-entity status, and a professional seat identical to the filer's home. For an Article 5Γ ΚΦΕ new-employment-position filer, 50% of the corresponding net income from Form Ε3 is drawn in here automatically, with the other 50% exempt and recorded under Πίνακας 6 (out of scope).",
      "sourceRef": "Section 2.5.5, Κωδικοί 307-308",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "quasiEmploymentServiceIncomeNetSpouse",
      "label": "Net business-activity income from services, taxed as employment income — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See quasiEmploymentServiceIncomeNetFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.5, Κωδικοί 307-308",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "workVoucherIncomeNetFiler",
      "label": "Net work-voucher (εργόσημο) income — filer",
      "type": "number",
      "required": false,
      "description": "The net amount (face value less social-security contributions) of all 2025 εργόσημα (work vouchers) transferred to the filer for work performed for various employers.",
      "sourceRef": "Section 2.5.6, Κωδικοί 309-310",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "workVoucherIncomeNetSpouse",
      "label": "Net work-voucher (εργόσημο) income — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See workVoucherIncomeNetFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.6, Κωδικοί 309-310",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "efkaAnalyticalStatementIncomeNetFiler",
      "label": "Income per e-ΕΦΚΑ (ex-Ι.Κ.Α.) analytical statements — filer",
      "type": "number",
      "required": false,
      "description": "Income determined from the social-security fund's (e-ΕΦΚΑ, formerly Ι.Κ.Α.) analytical statements (construction stamps, self-insurance, etc.), including amounts the fund pays to beneficiaries as δωρόσημο (gift-stamp), unless already included under employmentIncomeNet.",
      "sourceRef": "Section 2.5.7, Κωδικοί 311-312",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "efkaAnalyticalStatementIncomeNetSpouse",
      "label": "Income per e-ΕΦΚΑ (ex-Ι.Κ.Α.) analytical statements — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See efkaAnalyticalStatementIncomeNetFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.7, Κωδικοί 311-312",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "certifiedIncomeNotAlreadyPrefilledFiler",
      "label": "Certified income (cases 1, 2, 3, 4, 6, 15, 17) not already prefilled, plus qualifying stock-option income — filer",
      "type": "number",
      "required": false,
      "description": "Income falling within cases 1, 2, 3, 4, 6, 15, and 17 of Υποπίνακας 4Α for which the filer holds a certificate (naming the employer's/insurance-fund's ΑΦΜ) but which the tax administration has not already prefilled in the corresponding code. Also carries stock-option income when the shares acquired on exercise are transferred before 24 months from the grant date, per Article 13(4) ΚΦΕ (as in force from tax year 2020).",
      "sourceRef": "Section 2.5.8, Κωδικοί 343-344",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "certifiedIncomeNotAlreadyPrefilledSpouse",
      "label": "Certified income (cases 1, 2, 3, 4, 6, 15, 17) not already prefilled, plus qualifying stock-option income — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See certifiedIncomeNotAlreadyPrefilledFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.8, Κωδικοί 343-344",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "voluntaryInsuranceContributionsFiler",
      "label": "Voluntary insurance contributions paid by an employee/pensioner (deduction) — filer",
      "type": "number",
      "required": false,
      "description": "Insurance contributions the filer personally paid to compulsory-insurance bodies to buy back insured time, plus ΝΑΤ contributions; a proportional share of contributions for an ΙΚΕ manager splitting income between dividend and employment categories; ΤΕΑ/ΙΕΣΠ contributions an employee pays personally (not withheld through payroll); trainee lawyers' compulsory health-insurance contributions to the former ΕΤΑΑ/e-ΕΦΚΑ; and voluntary ΙΚΑ-ΕΤΑΜ health-branch contributions paid by Greek nationals/repatriated persons who are pensioners of foreign funds. Excludes contributions already withheld and remitted by an employer/insurance fund and shown on the earnings certificate.",
      "sourceRef": "Section 2.5.9, Κωδικοί 351-352",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "voluntaryInsuranceContributionsSpouse",
      "label": "Voluntary insurance contributions paid by an employee/pensioner (deduction) — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See voluntaryInsuranceContributionsFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.9, Κωδικοί 351-352",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeTaxWithheldFiler",
      "label": "Total tax withheld on Κωδικοί 301-326 (cases 1, 2, 3, 4, 17) — filer",
      "type": "number",
      "required": false,
      "description": "The total tax withheld on the income declared under Κωδικοί 301-326 (cases 1, 2, 3, 4, and 17 of Υποπίνακας 4Α), per the earnings certificates' withheld-tax column. Also carries any Greek-withheld tax on the income under Κωδικοί 359-360 (case 17).",
      "sourceRef": "Section 2.5.10, Κωδικοί 315-316",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeTaxWithheldSpouse",
      "label": "Total tax withheld on Κωδικοί 301-326 (cases 1, 2, 3, 4, 17) — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See incomeTaxWithheldFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.10, Κωδικοί 315-316",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeTaxWithheldOnCertifiedIncomeFiler",
      "label": "Tax withheld on the certified income declared under Κωδικοί 343-344 — filer",
      "type": "number",
      "required": false,
      "description": "The total tax withheld on the employment-type income declared under Κωδικοί 343-344 (case 8 of Υποπίνακας 4Α). Excludes any withheld tax already prefilled under incomeTaxWithheld (Κωδικοί 315-316).",
      "sourceRef": "Section 2.5.11, Κωδικοί 347-348",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeTaxWithheldOnCertifiedIncomeSpouse",
      "label": "Tax withheld on the certified income declared under Κωδικοί 343-344 — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See incomeTaxWithheldOnCertifiedIncomeFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.11, Κωδικοί 347-348",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignSourceEmploymentPensionIncomeTaxableInGreeceFiler",
      "label": "Net foreign-source salary/pension income Greece has the right to tax — filer",
      "type": "number",
      "required": false,
      "description": "The net amount of foreign-source salaries, pensions, etc., that Greece has the right to tax and therefore taxes under ΚΦΕ. Also carries the remuneration and pensions of Greek MEPs under Article 9 of Decision 2005/684/EC of the European Parliament, with the country of temporary residence during the exercise of duties selected as the source country.",
      "sourceRef": "Section 2.5.12, Κωδικοί 389-390",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignSourceEmploymentPensionIncomeTaxableInGreeceSpouse",
      "label": "Net foreign-source salary/pension income Greece has the right to tax — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See foreignSourceEmploymentPensionIncomeTaxableInGreeceFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.12, Κωδικοί 389-390",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxPaidCreditFiler",
      "label": "Foreign tax paid, credited against Greek tax on foreignSourceEmploymentPensionIncomeTaxableInGreece — filer",
      "type": "number",
      "required": false,
      "description": "The tax provably paid abroad in total (whether withheld at source or additionally paid afterward) on the income declared under foreignSourceEmploymentPensionIncomeTaxableInGreece, including any amount paid to the European Parliament. For US-source income, only the US federal tax counts — not state tax.",
      "sourceRef": "Section 2.5.13, Κωδικοί 651-652",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxPaidCreditSpouse",
      "label": "Foreign tax paid, credited against Greek tax on foreignSourceEmploymentPensionIncomeTaxableInGreece — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See foreignTaxPaidCreditFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.13, Κωδικοί 651-652",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxCreditBasis",
      "label": "Basis for the foreign tax credit (Κωδικοί 651-652)",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "foreignTaxPaidCreditFiler",
        "greaterThan": 0
      },
      "description": "For every foreign-withheld-or-paid-tax code on the Ε1 (including Κωδικοί 651-652), the filer selects whether the amount was withheld/paid in a country with which Greece has a double-taxation treaty (ΣΑΔΦ) that itself prescribes the credit method, or whether it is any other case. Modeled once for the 4Α foreign-tax-credit codes (this schema's only in-scope foreign-tax-credit line); the source's own equivalent selector for other income categories' foreign-tax-credit codes (265-266, 469-470, 653-654, 683-684, 867-868) is out of scope, since those categories themselves are out of scope for this v1.0.0.",
      "sourceRef": "Section 2.5.13, Κωδικοί 651-652",
      "validation": {
        "enum": [
          "tax-treaty-credit-method",
          "other-cases"
        ]
      }
    },
    {
      "name": "foreignIncomeExclusiveGreeceTaxingRightFiler",
      "label": "Net foreign-source salary/pension income Greece has the exclusive right to tax — filer",
      "type": "number",
      "required": false,
      "description": "The net amount of foreign-source salaries, pensions, etc., over which Greece has the exclusive right to tax under a double-taxation treaty (ΣΑΔΦ), so no credit is given for any tax paid abroad on this income.",
      "sourceRef": "Section 2.5.14, Κωδικοί 391-392",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignIncomeExclusiveGreeceTaxingRightSpouse",
      "label": "Net foreign-source salary/pension income Greece has the exclusive right to tax — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See foreignIncomeExclusiveGreeceTaxingRightFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.14, Κωδικοί 391-392",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "domesticCompanyForeignServiceIncomeFiler",
      "label": "Salary paid by a Greek company for services rendered abroad, not withheld in Greece — filer",
      "type": "number",
      "required": false,
      "description": "Remuneration paid by domestic companies for employment services rendered abroad by a Greek tax resident, not subject to Greek withholding tax. If Greek tax was in fact withheld on such amounts, it is instead declared under incomeTaxWithheld (Κωδικοί 315-316), while any tax withheld/paid abroad on the same income is declared under foreignTaxPaidCredit (Κωδικοί 651-652).",
      "sourceRef": "Section 2.5.15, Κωδικοί 393-394",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "domesticCompanyForeignServiceIncomeSpouse",
      "label": "Salary paid by a Greek company for services rendered abroad, not withheld in Greece — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See domesticCompanyForeignServiceIncomeFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.15, Κωδικοί 393-394",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignPensionInsuranceLumpSumPost2024Filer",
      "label": "Foreign pension-insurance benefit paid without Greek withholding (amounts accrued after 1.1.2024) — filer",
      "type": "number",
      "required": false,
      "description": "The amount of a pension-insurance benefit (paid periodically, as a lump sum, or via early surrender) corresponding to amounts accrued after 1 January 2024, paid by a foreign entity with no permanent establishment in Greece under a group pension-insurance contract the filer's employer had concluded with that entity, on which no Greek tax was withheld — per Article 15(4a) ΚΦΕ (added by Article 107 ν.5078/2023).",
      "sourceRef": "Section 2.5.16, Κωδικοί 395-396",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignPensionInsuranceLumpSumPost2024Spouse",
      "label": "Foreign pension-insurance benefit paid without Greek withholding (amounts accrued after 1.1.2024) — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See foreignPensionInsuranceLumpSumPost2024Filer for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.16, Κωδικοί 395-396",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignPensionInsuranceLumpSumPre2024Filer",
      "label": "Foreign pension-insurance benefit — amounts accrued up to 31.12.2023 — filer",
      "type": "number",
      "required": false,
      "description": "The portion of the same pension-insurance benefit corresponding to amounts accrued up to 31 December 2023, declared separately since it is taxed under the regime that applied before Law 5078/2023 (Article 110(15) ν.5078/2023).",
      "sourceRef": "Section 2.5.16, Κωδικοί 395-396",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignPensionInsuranceLumpSumPre2024Spouse",
      "label": "Foreign pension-insurance benefit — amounts accrued up to 31.12.2023 — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See foreignPensionInsuranceLumpSumPre2024Filer for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.16, Κωδικοί 395-396",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "athleteCoachDomesticIncomeFiler",
      "label": "Domestic-source income of paid athletes/coaches — filer",
      "type": "number",
      "required": false,
      "description": "Pre-filled by the tax administration: total domestic-source income earned by paid athletes and coaches from domestic sports societes anonymes, paid-athlete departments, or recognized sports associations, and by team-sport referee instructors from domestic federations. Any Greek-withheld tax on this income is declared under incomeTaxWithheld (Κωδικοί 315-316).",
      "sourceRef": "Section 2.5.17, Κωδικοί 359-360",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "athleteCoachDomesticIncomeSpouse",
      "label": "Domestic-source income of paid athletes/coaches — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See athleteCoachDomesticIncomeFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.17, Κωδικοί 359-360",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "athleteCoachForeignIncomeFiler",
      "label": "Foreign-source income of paid athletes/coaches — filer",
      "type": "number",
      "required": false,
      "description": "Total foreign-source income earned by paid athletes and coaches from foreign sports societes anonymes, foreign paid-athlete departments, or foreign recognized sports associations, and by team-sport referee instructors from foreign federations.",
      "sourceRef": "Section 2.5.18, Κωδικοί 397-398",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "athleteCoachForeignIncomeSpouse",
      "label": "Foreign-source income of paid athletes/coaches — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See athleteCoachForeignIncomeFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.18, Κωδικοί 397-398",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignSeveranceLumpSumFiler",
      "label": "Lump-sum severance paid abroad — filer",
      "type": "number",
      "required": false,
      "description": "A lump-sum indemnity paid abroad by any foreign entity with no permanent establishment in Greece, for any reason terminating an employment or other contractual relationship connecting that entity to the beneficiary, where Greece also has the right to tax it. Any tax paid abroad on this amount is declared under foreignTaxPaidCredit (Κωδικοί 651-652).",
      "sourceRef": "Section 2.5.19, Κωδικοί 387-388",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignSeveranceLumpSumSpouse",
      "label": "Lump-sum severance paid abroad — spouse/civil partner",
      "type": "number",
      "required": false,
      "description": "See foreignSeveranceLumpSumFiler for the full description; this is the parallel column for the non-liable spouse/civil partner on a joint return.",
      "sourceRef": "Section 2.5.19, Κωδικοί 387-388",
      "validation": {
        "minimum": 0
      }
    }
  ],
  "documents": [
    {
      "id": "taxResidenceCertificate",
      "label": "Tax residence certificate",
      "category": "identity-document",
      "required": false,
      "belongsTo": "applicant",
      "handling": "Not submitted at filing time; produced only on request by the tax authority, to prove the filer's declared country of tax residence. Relevant only to filers with a foreign taxResidenceCountry, disclosed rather than requiredWhen-gated since the source ties this to a demand-driven audit check, not a fixed filing-time condition.",
      "sourceRef": "Section 2.1: \"υποχρεούνται σε κάθε περίπτωση, εφόσον κληθούν, να προσκομίσουν το πιστοποιητικό φορολογικής κατοικίας (tax residence certificate) στην αρμόδια υπηρεσία\""
    }
  ]
}