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

{{process
|process_uuid=38f58516-4230-4d7b-b750-95b1ea5a9904
|process_id=755737
|process_official_title=Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)
|process_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
|process_org_owner_is_private=No
|process_org_owner=73401
|process_provision_org_group=7135, 7227
|process_provision_org=73401
|process_provision_org_directory=Competent Local Tax Office (DOY)
|process_estimated_implementation_duration=86400
|process_provided_language=English, Greek
|process_evidence_identification_type=Identification with TAXISnet codes
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (digital)
|process_usage=Supporting document
|process_output_type=Document Production, Other
|process_source=EU-GO (support), SDG
|process_provided_to=Businesses,Legal Entities
|process_tax_type=Declarations
|process_bpmn_source=EUGO
|process_bpmn_digital_source=EUGO
|process_total_duration_steps_min=1
|process_total_duration_steps_max=1
|process_total_duration_steps_digital_min=18600
|process_total_duration_steps_digital_max=18600
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=0
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=2
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_sdg_codes=N1
|process_application_type=Declaration
|process_application_submission_type=Submitted by the applicant (digital)
|process_application_owner=Legal entities
|process_application_description=Submission of the Single Form N (which concerns all forms of legal persons and legal entities).
|process_estimated_implementation_duration_max=P1D
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Possession of passwords to enter software
|process_conditions_name=The applicant shall have a TAXISnet username and password
}}
{{process conditions
|process_conditions_num_id=2
|process_conditions_alternative=No
|process_conditions_type=Administrative
|process_conditions_name=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.
}}
{{process conditions
|process_conditions_num_id=3
|process_conditions_alternative=No
|process_conditions_type=Time limit
|process_conditions_name=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)
}}
{{process evidences
|process_evidence_num_id=1
|process_evidence_type=4868
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Legal entities
|process_evidence_description=Statement of financial data from the business activity (E3) including the tax reform statement.
}}
{{process evidences
|process_evidence_num_id=2
|process_evidence_type=7140
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Legal entities
|process_evidence_description=If the Legal person has income from renting real estate: detailed list of real estate rents (E2).
|process_evidence_related_url=https://www.gsis.gr/
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=4172
|process_rule_decision_year=2013
|process_rule_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
|process_rule_gazette_doc_number=167
|process_rule_gazette_doc_issue=Α
}}
{{process steps digital
|process_step_digital_num_id=1
|process_step_digital_exit=No
|process_step_digital_child=No
|process_step_digital_title=My AADE live login
|process_step_digital_official=Institutional software
|process_step_digital_implementation=Data input in software
|process_step_digital_duration_min=300
|process_step_digital_duration_max=300
|process_step_digital_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.
}}
{{process steps digital
|process_step_digital_num_id=2
|process_step_digital_exit=No
|process_step_digital_child=No
|process_step_digital_title=Fill in of related forms
|process_step_digital_official=Institutional software
|process_step_digital_implementation=Data input in software
|process_step_digital_duration_min=18000
|process_step_digital_duration_max=18000
|process_step_digital_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)
}}
{{process steps digital
|process_step_digital_num_id=3
|process_step_digital_exit=Yes
|process_step_digital_child=No
|process_step_digital_title=Electronic submission
|process_step_digital_official=Institutional software
|process_step_digital_implementation=Software action
|process_step_digital_duration_min=300
|process_step_digital_duration_max=300
|process_step_digital_description=The interested party submits the electronic statement and prints the forms as well as the administrative tax assessment act.
}}
{{process provision digital locations
|process_provision_digital_location_title=My AADE live - Portal for electronic submission (Legal Entities, Legal Persons)
|process_provision_digital_location_url=https://www1.aade.gr/taxisnet/income
}}
{{process useful links
|process_useful_link_title=AADE - related information
|process_useful_link_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/eisodima/dilosi-forologias-eisodimatos-nomikon-prosopon-ontotiton
}}