The File
KEFODE Attikis
The tax authority that holds every Attica file · Σμύρνης 23 & Κυδωνιών, 177 78 Ταύρος
Where the article 5A, 5B and 5C files went when the tax office for foreign residents was abolished in July 2025. Almost nothing published about the non-dom regime has caught up with it.
- Full name
- Κέντρο Φορολογικών Διαδικασιών και Εξυπηρέτησης (ΚΕ.ΦΟ.Δ.Ε.) Αττικής Attica Centre for Tax Procedures and Service.
- Address
- Σμύρνης 23 & Κυδωνιών, 177 78 Ταύρος Confirmed by two AADE sources: the KEFODE page on aade.gr and the July 2026 KEFODE directory.
- kefode.attikis@aade.gr
- How you actually reach them
- 1521, or 1521.aade.gr AADE publishes no direct telephone number for KEFODE, and this is deliberate rather than an omission: the July 2026 KEFODE directory has every telephone field blank. 1521 is free, Monday to Friday 07:00 to 20:00, and works from Greek numbers only. The digital channel at 1521.aade.gr runs 24 hours but needs TAXISnet credentials. There is no published international line.
- The non-dom department
- Τμήμα Α8΄ — Εφαρμογής Εναλλακτικής Φορολόγησης Φορολογικών Κατοίκων Ημεδαπής Inside Υποδιεύθυνση Α΄, direct taxation. This is the unit that handles articles 5A, 5B and 5C. There is also a standalone desk for foreign-resident matters reporting directly to the head of KEFODE, created by the same July 2025 decision.
- AFM and kleidarithmos
- A standalone office inside KEFODE Attikis Αυτοτελές Γραφείο Χορήγησης Α.Φ.Μ. και Κλειδαρίθμου. Note that issuing an AFM is now a digital procedure — see the note on the process below.
- Public opening hours
- Not published AADE publishes staff attendance hours — starts staggered between 07:00 and 09:00 on an eight-hour day, under Α.Τ.Δ. Α 1051415 ΕΞ 2024 — but no public counter hours for KEFODE. We are not going to convert one into the other. Service is by appointment through "Ta Rantevou mou" on myaade.gov.gr.
- Language
- Greek The KEFODE directory, the office structure pages and the non-resident FAQ guide are Greek only. AADE keeps an English mirror for non-residents, but it is thinner.
KEFODE Attikis is the tax administration for the whole of Attica. Since June 2024 it holds the substantive work — income tax, VAT, the register, special taxation regimes — that used to sit in each local DOY.
The office that closed
Until July 2025 there was a dedicated tax office for foreign residents and for people under the alternative taxation regimes. It had been renamed twice — from DOY Katoikon Exoterikou, to a longer version adding the alternative-taxation wording, to a Ypiresia Forologikis Exypiretisis when the whole Attica network was converted.
Decision Δ.ΟΡΓ.Α 81389 ΕΞ 2025, published in ΦΕΚ Β′ 3433 on 3 July 2025, ceased its operation with effect from 14 July 2025 and moved its competences here. We checked the negative as well as the positive: it does not appear in AADE’s own directory of tax services dated September 2026, which lists YFE 1 to 12, 14 and 15 for Attica plus two in Piraeus and a ships service, and no foreign-residents office.
What that means for a 5A application
The application is filed electronically through "Ta Aitimata mou" on myAADE, with proof that the minimum investment has been transferred into an account at a financial institution established in Greece. Article 5B goes the same way. Article 5C has been fully digital since 3 October 2025.
One detail with a sting in it: people under 5A, 5B and 5C are expressly excluded from the ordinary online address-change route. A non-dom cannot self-serve a change of address, which is exactly the sort of thing nobody discovers until they need it.
The counter that is left in the southern suburbs is the 11th tax service on Gounari in Glyfada, and what it can do for you is narrower than its old name suggests. The wider pattern — the building being replaced by a login — is its own piece.
Sources
- AADE: contact details for the Centres for Tax Procedures and Service (ΚΕΦΟΔΕ)
- AADE: ΚΕΦΟΔΕ directory, July 2026 (PDF)
- AADE: directory of tax services, September 2026 (PDF) — the foreign-residents office is absent
- AADE: FAQ for Greeks abroad and non-resident taxpayers, 26 November 2025 (PDF)
- Decision Δ.ΟΡΓ.Α 81389 ΕΞ 2025, ΦΕΚ Β′ 3433/03.07.2025 — reproduced by Forin
