- The lease agreement in e-Filing, or the proof of ownership, is uploaded for each premises where economic activity is carried out.
- The obligation arises from Article 23, paragraph 1, of Law No. 9920/2008, and the failure to provide the data constitutes an administrative offense.
- The declaration is made in five steps in My Profile on e-Filing, with document upload.
- The data are used to calculate withholding tax on rent and to pre-fill the individual tax return.
- When rent is paid to an individual, the business withholds 15% tax at source, and failure to withhold costs 50% of the amount.
The lease agreement in e-Filing is the document that shows the tax administration where you actually carry out your activities and by what title you hold that premises. When the premises are your own, a proof of ownership is uploaded instead of the lease agreement.
In October and November 2024, the administration ran a time-limited campaign to collect this data, initially until October 20 and then extended to November 20. The campaign ended, but the obligation remained, and that is precisely why this page continues to be useful.
Read also: 10 steps businesses should follow after initial registration
Who should declare the data and why
The obligation applies to every taxpayer who carries on an activity in a premises, regardless of whether they own it or lease it. The basis is Article 23, paragraph 1, of the Law No. 9920, dated May 19, 2008, on tax procedures, and failure to provide information is an administrative offense.
The purpose of collecting this data is twofold and explains a lot. First, the accurate calculation of withholding tax on rent. Second, the prepayment of annual individual statement, so that the individual landlord can find the income already recorded.
So this isn't just an address entry in the system. It's the point where three things come together: where you are, how much you pay the landlord, and how much tax is withheld from that payment.
How to file data in e-Filing: five steps
The procedure is carried out once and is repeated only when the address or the contract changes.
1. Go to the “My e-Filing” section.
2. Click “My Profile” in the list that appears.
3. Under “Taxpayer Details,” click “Address.”.
4. In the “Primary Address” section, click the house icon.
5. Fill in “Details of the premises where the activity takes place” and upload the proof of ownership or the lease agreement.
Pay attention to step five. Upload the complete, legible document, not a photo of a single page, because the contract must show the parties, the scope, the value, and the deadline.
The hidden danger behind this statement
Here's the part that most people don't connect with the address declaration. When a business rents a space from an individual, it is a withholding agent, so it must withhold. 15% on the gross rent and to pay the landlord the net amount.
When this tax is not withheld, the penalty is 50% of the amount that should have been withheld, plus late interest of 0.06% per day. When it is withheld but not reported, the penalty is 100%. The full figures by article are on our website. fines and late fees.
Therefore, an undeclared address or an unloaded contract is not a mere formal matter. It leaves the business without any explanation for the environment it uses, and an environment used without a declared title is precisely the one that raises the first question in a control.
What are you checking today in five minutes?
Log in to e-Filing and check three things. Has the document for the primary address been uploaded? Does the address in the system match the one where you actually work today? And is the uploaded contract still valid, or has it expired and been renewed without being updated?.
If you have more than one unit, each requires its own document. Address changes, opening a second location, and contract renewals are the three times when this information must be updated without waiting for any campaign.
If the landlord is an individual, simultaneously verify that the 15% tax is being withheld and reported each month. A loaded contract and unwithheld tax is the worst combination, because the address declaration shows the administration exactly what's missing.
Frequently asked questions
Does the obligation remain valid after the 2024 deadline?
Yes. The deadline for that campaign has passed, but the obligation to keep ownership or rental data up to date continues and has no expiration date.
What should I upload if the environment is mine?
Proof of ownership. A lease agreement is required only when the premises are rented from another person.
Do I need to update it when I renew the contract?
Yes. Every new or renewed contract is uploaded, because the system retains the document that was valid at the time it was declared.
What if I work from home?
In any case, declare the environment where the activity takes place, with the appropriate title. If the house belongs to someone else and you pay for it, the rules of renting apply.
What is the withholding tax on rent?
15% on the gross amount when the landlord is an individual. The business retains and reports it and pays the landlord the net amount.
What happens if I don't disclose this information?
Failure to provide information is an administrative offense. The greatest cost comes indirectly from the unpaid withholding tax, which is penalized at 50% of the amount plus late‐payment interest.
You can find the original notice from the tax administration regarding this obligation at Tax page.
August 30, 2026. It was clarified that the campaign period has ended and the obligation remains permanent; a 15% withholding tax on rent and the checklist was added.
October 26, 2024. First publication with the deadline extended to November 20, 2024, and the five steps for filing.
