38f58516-4230-4d7b-b750-95b1ea5a9904
755737
At a glance
Points of service
Points of Single Contact (ΚΕΠ – EKE), Tax Offices, Competent Local Tax Office (DOY), INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Number of required documents
Estimated Time (Digitally)
Description
The specific procedure concerns the electronic submission of income tax, for a service provider that is a Legal Person and Legal Entity established in Greece
Basic information
Authority responsible for the provision of the procedure
Application
Application Type
Declaration
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Title
Submission of the Single Form N (which concerns all forms of legal persons and legal entities).
Output & Results
Output
Document Production, Other
Other information
Official title
Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)
Languages supported
English, Greek
Categories
Trigger (submission method)
Application (digital)
N1
ΔΔ
0
0
0
73401
No
1
1
0
18000
18000
86400
73401
7135, 7227
EU-GO (support), SDG
Supporting document
,
1
Possession of passwords to enter software
The applicant shall have a TAXISnet username and password
No
No
2
Administrative
Submission of a declaration by a legal person or legal entity, in accordance with the provisions of the Income Tax Code (L.4172 / 2013 - articles 2 and 45), which include:
• capital companies established in the country or abroad,
• personal companies established in the country or abroad,
• non-profit legal entities governed by public or private law established in the country or abroad, including all kinds of associations and foundations, with the exception of all kinds of income generated in pursuit of their purpose, which are not are subject to tax,
• cooperatives and their associations
• civil law societies, civil for-profit or non-profit-making companies, holding or invisible if they are in business or profession;
• consortia,
• the legal entities defined in article 2 of the CCC. and are not included in one of the previous cases.
In the case of legal persons and legal entities that keep single books, the provisions of article 47 of L.4172 / 2013 apply exclusively.
No
No
3
Time limit
The submission to be made until the last working day of the sixth month, from the end of the tax year (art. 68.par.2 of L.4172 / 2013)
No
No
1
Statement of financial data from the business activity (E3) including the tax reform statement.
Economic study
Statement of financial data from the business activity (E3) including the tax reform statement.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Document submitted under requirements:
No
No
4868
2
If the Legal person has income from renting real estate: detailed list of real estate rents (E2).
Tax certificates
If the Legal person has income from renting real estate: detailed list of real estate rents (E2).
Relevant link:
https://www.gsis.gr/
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Document submitted under requirements:
No
No
7140
Law
4172
2013
167
Α
Description
Income Tax Code (Κ.Φ.Ε.), as amended and still in force:
- Decision by the Head of AADE Ε. 2019 /2020 (Form Ε3)
- Decision by the Head of AADE 1020 /2020 (Form Ε3)
- Decision by the Head of AADE Ε. 2026/2019 (Form Ε3)
- Decision by the Head of AADE Α. 1034/2019 (Form Ε3)
- Decision by the Head of AADE Α. 1037 /2019 (Form Ν)
- Decision by the Head of AADE E. 2023 /2019 (Form Ν)
- Decision by the Head of AADE ΠΟΛ. 1069/2018
- Decision by the Head of AADE ΠΟΛ. 1057/2018
- Decision by the Head of AADE ΠΟΛ. 1044/2018
- Decision by the Head of AADE ΠΟΛ. 1072/2018
- Decision by the Head of AADE ΠΟΛ. 1047/2017
- Decision by the Head of AADE ΠΟΛ. 1030/2017
- Decision by the Gen. Secret. of AADE ΠΟΛ. 1042/2016
- Decision by the Gen. Secret. of AADE ΠΟΛ. 1049/2016
- Decision by the Gen. Secret. of AADE ΠΟΛ. 1070/2016
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1044/2015
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1060/2015
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1099/2015
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1102/2015
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1043/2014 (Ε5)
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1054/2014 (Ε5)
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1040/2014 (Φ01-010, Φ01-012, Φ01-013)
- Decision by the Gen. Secret. of Public Revenues of the Ministry of Finance ΠΟΛ. 1085/2015
1
My AADE live login
Responsible for Implementation
Institutional software
Μethod of Implementation
Data input in software
Description
The interested party (real beneficiary) visits the website of AADE and enters the electronic platform after filling in his/her unique codes and username.
No
No
2
Fill in of related forms
Responsible for Implementation
Institutional software
Μethod of Implementation
Data input in software
Description
After entering the digital environment of AADE, fills-in the Single Form N1, the E3 (for income from business activities) and any other form required on a case by case basis (e.g. E2)
No
No
3
Electronic submission
Responsible for Implementation
Institutional software
Μethod of Implementation
Software action
Description
The interested party submits the electronic statement and prints the forms as well as the administrative tax assessment act.
No
Yes
My AADE live - Portal for electronic submission (Legal Entities, Legal Persons)
AADE - related information
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