Application Submission for Income Tax – Natural Persons (establishment of a service provider)

a0c1a73e-9677-4a68-875e-4718f64aab41 409684 Δήλωση Φορολογίας Εισοδήματος Φυσικών Προσώπων (εγκατάσταση παρόχου υπηρεσιών)

At a glance

Points of service

Tax Offices, Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)

Digital provision points

National Single Digital Gateway – gov.gr

Number of required documents

Not required

Fees

Provided without cost

Estimated Time (digitally)

6 hours

Description

This procedure concerns the electronic filing of an income tax return for a natural person who 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

,

Service / organizational unit of a authority entity

Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)

Provided to

Service providing, Citizens

Notes

All supporting documents are available in electronic/digital format.

Last update

06/08/2026

Application

Application Type

Declaration

Submission by:

Submitted by the applicant (digital)

Submitted by:

Persons

Title

Income tax return for natural persons (establishment of service provider)

Notes:

When filing tax returns using the online return-filing service via the myAADE digital portal, supporting documents are retained by the taxpayer for future audit and do not need to be filed when the relevant electronic information is available.

Where the verification of supporting documents for initial or amended returns filed through the myAADE digital portal is deemed necessary, taxpayers are notified via a message to upload them within the return-filing platform or to submit or send them to the competent service responsible for receiving the return, via the ‘My Requests’ platform of the myAADE digital portal or by the other methods provided for in Article 1(1)(c) of Decision 1032/2025, within fifteen (15) days.

Similarly, where a return is filed with a reservation under Article 24 of the Tax Procedure Code, taxpayers must, within 30 days, submit to the competent service responsible for examining the reservation the necessary supporting documents substantiating their claims and the grounds for the reservation.

What you will need

Means of authentication, identification and signature

Identification with TAXISnet codes

Print

Requirements

Fees

Under Article 72 of Law 5104/2024, a liable person who disputes any act issued against them by the Tax Administration, or in the event of an implied refusal, must lodge an administrative appeal requesting the re-examination of the act under the administrative procedure conducted by the Directorate for Dispute Resolution of the Tax Administration.

The administrative appeal is lodged with the service of the Tax Administration that issued the act or omitted to issue it, and must state the grounds and the documents on which the request is based. The administrative appeal must be lodged within thirty (30) days from the date on which the act was notified to the person concerned, or from the occurrence of the omission.

For tax residents abroad, this deadline is sixty (60) days. These deadlines are suspended from 1 to 31 August.

The obligation to lodge an administrative appeal does not apply to disputes falling under the competence of the President of the Administrative Court of First Instance, in accordance with Article 6(2)(d) of the Code of Administrative Procedure (Law 2717/1999), I/97).

Output & Results

Output

Citizen information (software), Document Production

Steps

Digital steps

Other information

Official title

Filing an income tax return for natural persons (establishment of a service provider)

Languages supported

Greek, English

Ways of provision

Establishment

Legislation

Categories

Τype of procedure

Declarations

Trigger

Applied for

Trigger (submission method)

Application (digital)

Life events

Business taxation, Personal income tax

Type

Outgoing

End of Process

Ιndefinite

0 6

   73401
   
   No
   1
   1
   
   
   
   
   Identification with TAXISnet codes
   562259, 563283
   
   
   
   15285
   7227
   
   EU-GO (support)
   Supporting document

This procedure concerns the electronic filing of an income tax return for a natural person who is a service provider established in Greece. 0.00 0.00 0 0 0

   1 day

6 hours 6 hours

,,

1 Possession of passwords to enter software The applicant must hold Taxisnet credentials.

Link https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet

No No

2 Age The natural person must have reached the age of 18.

No No

3 Income All of the natural person’s income must be declared, whether taxable in any way or exempt, in accordance with the provisions of Article 67 of Law 4172/2013.

No No

4 Time limit The return must be filed between 15 March and 15 July of the immediately following tax year. Exceptions: 1) Natural persons participating in legal persons or legal entities that keep single-entry books may file their income tax return up to the last working day of July; 2) If the taxpayer dies or transfers their tax residence abroad, the return is filed by the persons liable in a given case throughout the tax year.

No No

Law 4172 2013 167 Α

Description Income Tax Code (ITC), as amended and in force.

Legal references https://api.et.gr/apiLAW/1/2013/4172/pdf

Decision of an Independent Authority 1062 2026 1280 Β

Description Type and content of the natural-person income-tax return for tax year 2025, the other forms and supporting documents submitted with it. Type and content of the administrative or corrective tax-assessment act for tax years 2025 onwards.

Legal references https://api.et.gr/apiFEK/2/2026/1280/pdf

ΑΔΑ Ρ5ΖΘ46ΜΠ3Ζ-ΘΛΑ

Decision of an Independent Authority 1042 2026 758 Β

Description Type and content of the “STATEMENT OF FINANCIAL DATA FROM BUSINESS ACTIVITY” — Form E3.

Legal references https://api.et.gr/apiFEK/2/2026/758/pdf

ΑΔΑ 9ΑΝΨ46ΜΠ3Ζ-ΡΨΦ

Circular 2005 2026

Description Instructions for completing Form E3 (Statement of Financial Data from Business Activity) and the Tax-Adjustment Statement for tax year 2025.

Legal references https://diavgeia.gov.gr/doc/9%CE%915%CE%A546%CE%9C%CE%A03%CE%96-%CE%93%CE%9B%CE%92?inline=true

ΑΔΑ 9Α5Υ46ΜΠ3Ζ-ΓΛΒ

Decision of an Independent Authority 1099 2019 949 Β

Description Determination of the electronic method of submission and of the form and content of the return for remitting tax and the special solidarity contribution under Article 43A of Law 4172/2013 withheld from income from employment and pensions, as amended and in force by Decisions A.1185/2019, A.1038/2020, A.1261/2020, A.1177/2024, A.1005/2025 and A.1189/2025 of the Governor of the Independent Authority for Public Revenue.

Legal references https://diavgeia.gov.gr/doc/%CE%A9%CE%93%CE%A4146%CE%9C%CE%A03%CE%96-%CE%94%CE%9B2?inline=true

ΑΔΑ ΩΓΤ146ΜΠ3Ζ-ΔΛ2

Decision of an Independent Authority 1140 2026 4274 Β

Description Extension of the deadline for submitting income-tax returns for tax year 2025 by natural persons under Article 3 and legal persons and legal entities under Article 45 of Law 4172/2013.

Legal references https://diavgeia.gov.gr/decision/view/%CE%A893%CE%A346%CE%9C%CE%A03%CE%96-%CE%91%CE%A5%CE%96

ΑΔΑ Ψ93Σ46ΜΠ3Ζ-ΑΥΖ

1 Accessing the IAPR e-platform