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

a0c1a73e-9677-4a68-875e-4718f64aab41 409684 Υποβολή Δήλωσης 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

Notes

All supporting documents are available in electronic/digital format.

Last update

26/01/2026

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)

Type

Outgoing

End of Process

Ιndefinite

0 1

   73401
   
   No
   1
   1
   
   
   
   
   Identification with TAXISnet codes
   563283, 562259
   
   
   
   
   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

1 Provided at no cost €

Type of Cost Cost of providing services

No

Law 4172 2013 167 Α

Description Income Tax Code (ITC), as amended and in force. Related decisions / legal acts: - Decision 1032/2025 of the IAPR Governor - Decision 2021/2025 of the IAPR Governor - Circular 2007/2025 of the IAPR Governor - Decision 1005/2025 of the IAPR Governor - Decision 1001/2025 of the IAPR Governor - Decision 1117/2024 of the IAPR Governor - Decision 1090/2024 of the IAPR Governor - Decision 1061/2024 of the IAPR Governor - Circular 2028/2024 of the IAPR Governor - Decision 1069/2024 of the IAPR Governor - Decision 1042/2023 of the IAPR Governor - Decision 1039/2023 of the IAPR Governor - Circular 2018/2023 of the IAPR Governor - Decision 1042/2022 of the IAPR Governor - Circular 2025/2022 of the IAPR Governor - Decision 1034/2022 of the IAPR Governor - Decision 1032/2022 of the IAPR Governor - Decision 1275/2021 of the IAPR Governor - Decision 1118/2021 of the IAPR Governor - Decision 1112/2021 of the IAPR Governor - Circular 2112/2021 of the IAPR Governor - Decision 1112/2021 of the IAPR Governor - Decision 1052/2021 of the IAPR Governor - Decision 1035/2021 of the IAPR Governor - Decision 1261/2020 of the IAPR Governor - Law 4714/2020 (GG I/148), Tax interventions to strengthen the development process of the Greek economy - Decision 1038/2020 of the IAPR Governor - Decision 1185/2019 of the IAPR Governor - Decision 1101/2019 of the IAPR Governor - Decision 1099/2019 of the IAPR Governor

1 Accessing the IAPR e-platform