Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)

From National Registry of Administrative Public Services



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

Digital provision points

    Number of required documents

    2

    Fees

    0

    Estimated time

    1 Day

    Estimated Time (Digitally)

    5 Hours

    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

    Related links

    Authority responsible for the provision of the procedure


    Provided to

    Last update

    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).


    What you will need

      Print

      Requirements

        Fees

          Related




          Output & Results

          Output

          Document Production, Other

          Steps

            Digital steps

              Other information

              Official title

              Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)

              Languages supported

              English, Greek

              Legislation

                Categories

                Τype of procedure

                Trigger

                Applied for

                Trigger (submission method)

                Application (digital)

                Type

                Outgoing
                N1

                ,


              • 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)

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