On 20/08/2020 an amendment to the Assessment and Collection of Taxes Law was published, making the submission of income tax return from 2020 and onwards mandatory for all individuals whose income falls under Article 5 of the Income Tax Law regardless of their income level.

On 04/02/2022 the Council of Ministers, exercising its power under Article 5(1) of the Assessment and Collection of Taxes Law of 1978, as amended, issued a new decree according to which individuals whose gross annual income for 2021 is under €19,500 are exempted from the submission of income tax return for the same year.