38f58516-4230-4d7b-b750-95b1ea5a9904
755737
Δήλωση φορολογίας εισοδήματος νομικών προσώπων – οντοτήτων
At a glance
Points of service
Available only digitally
Number of required documents
Description
This procedure concerns the electronic submission of an income tax return by a legal person or entity that is a service provider established in Greece.
Basic information
Competent body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Authority/Public body’s Unit responsible for the institutional framework of the procedure
,
Application
Application Type
Declaration
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Title
Submission of Uniform Form N (which applies to all types of legal persons and legal entities).
What you will need
Means of authentication, identification and signature
Identification with TAXISnet codes
Output & Results
Methods of receipt
Notification/Uploading document via Information System
Output
Document Production
Other information
Official title
Submission of an income tax return by legal persons or entities (establishment of a service provider)
Languages supported
Greek, English
Categories
Trigger (submission method)
Application (digital)
N1
ΔΔ
3
0
0
0
5
0
73401
No
18600
18600
Identification with TAXISnet codes
563283, 562259
EU-GO (support)
Supporting document
This procedure concerns the electronic submission of an income tax return by a legal person or entity that is a service provider established in Greece.
0.00
0.00
1
1
0
1 day
1 day
,
1
Possession of passwords to enter software
The applicant must hold Taxisnet credentials.
No
No
2
Administrative
2. Entities required to submit a tax return for legal persons or legal entities include (Law 4172/2013 – Articles 2 and 45):
- capital companies established in Greece or abroad,
- - partnerships established in Greece or abroad;
- - non-profit legal persons governed by public or private law established in Greece or abroad, including all kinds of unions and foundations, excluding all kinds of income realised in the course of pursuing their purpose, which are not subject to tax;
- - cooperatives and associations thereof;
- - non-trading companies, civil law for-profit or non-profit companies, joint-stock or dormant companies, provided that they practise a business or a profession;
- - joint ventures;
- - legal entities as defined in Article 2 of the Income Tax Code (ITC) not included in the preceding cases.
For legal persons and entities keeping single-entry books, only the provisions of Article 47 of Law 4172/2013 shall apply.
No
No
3
Time limit
For legal persons and legal entities, the declaration must be submitted between 15 March and 15 July of the immediately following tax year. In particular for legal persons and entities whose financial year ends on a date other than 31 December, the return shall be submitted by the last working day of the sixth month following the end of the tax year (Article 68(2) of Law 4172/2013).
No
No
1
Statement of financial data from business activity (E3), including the statement of tax adjustments.
Economic study
Statement of financial data from business activity (E3), including the statement of tax adjustments.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Document submitted under requirements:
No
No
4868
2
Where the legal person derives income from the leasing of immovable property: a detailed statement of rents from immovable property (E2).
Tax certificates
Where the legal person derives income from the leasing of immovable property: a detailed statement of rents from immovable property (E2).
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Document submitted under requirements:
Yes
No
7140
Law
4172
2013
167
Α
Decision of an Independent Authority
1042
2026
758
Β
Circular
2005
2026
Decision of an Independent Authority
1048
2026
970
Β
Circular
2007
2026
1
Accessing the IAPR website
Responsible for Implementation
Action by a natural/legal person
Μethod of Implementation
Citizen action
Description
The applicant visits the IAPR website and accesses the electronic platform by entering their unique credentials (username and password).
No
No
2
Completion of the relevant forms
Responsible for Implementation
Action by a natural/legal person
Μethod of Implementation
Manual Action
Description
After entering the digital environment of the IAPR, the applicant completes Uniform Form N1, Form E3 (for income from business activity), and any other form required in a given case (e.g. Form E2).
No
No
3
Submission of the electronic declaration
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
The applicant submits the electronic return and prints the forms and the administrative tax assessment act.
No
Yes
Independent Authority for Public Revenue (AADE) - Relevant information
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