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| | {{process | | {{process |
| − | |process_uuid=38f58516-4230-4d7b-b750-95b1ea5a9904
| + | |process_official_title=Submission of an income tax return by legal persons or entities (establishment of a service provider) |
| − | |process_id=755737
| + | |process_description=This procedure concerns the electronic submission of an income tax return by a legal person or entity that is a service provider established in Greece. |
| − | |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_is_private=No |
| | |process_org_owner=73401 | | |process_org_owner=73401 |
| − | |process_provision_org_group=7135, 7227 | + | |process_provision_org_owner_directory=563283, 562259 |
| − | |process_provision_org=73401 | + | |process_remarks=All supporting documents are available in electronic/digital format. |
| − | |process_provision_org_directory=Competent Local Tax Office (DOY) | + | |process_estimated_implementation_duration_min=P1D |
| − | |process_estimated_implementation_duration=86400 | + | |process_estimated_implementation_duration_max=P1D |
| − | |process_provided_language=English, Greek | + | |process_see_also=Application Submission for Income Tax – Natural Persons (establishment of a service provider) |
| | |process_evidence_identification_type=Identification with TAXISnet codes | | |process_evidence_identification_type=Identification with TAXISnet codes |
| | |process_type=Outgoing | | |process_type=Outgoing |
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| | |process_trigger_type=Application (digital) | | |process_trigger_type=Application (digital) |
| | |process_usage=Supporting document | | |process_usage=Supporting document |
| − | |process_output_type=Document Production, Other | + | |process_output_type=Document Production |
| − | |process_source=EU-GO (support), SDG | + | |process_delivery_type=Notification/Uploading document via Information System |
| − | |process_provided_to=Businesses,Legal Entities | + | |process_provided_to=Service providing |
| | |process_tax_type=Declarations | | |process_tax_type=Declarations |
| − | |process_bpmn_source=EUGO | + | |process_life_events=Business taxation |
| − | |process_bpmn_digital_source=EUGO
| + | |process_total_duration_steps_min=18600 |
| − | |process_total_duration_steps_min=1 | + | |process_total_duration_steps_max=18600 |
| − | |process_total_duration_steps_max=1 | + | |process_total_duration_steps_digital_min=0 |
| − | |process_total_duration_steps_digital_min=18600 | + | |process_total_duration_steps_digital_max=0 |
| − | |process_total_duration_steps_digital_max=18600 | |
| | |process_cost_min=0.00 | | |process_cost_min=0.00 |
| | |process_cost_max=0.00 | | |process_cost_max=0.00 |
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| | |process_evidence_ex_officio_total_number=0 | | |process_evidence_ex_officio_total_number=0 |
| | |process_evidence_alternative_total_number=0 | | |process_evidence_alternative_total_number=0 |
| − | |process_evidence_prerequisite_total_number=0 | + | |process_evidence_prerequisite_total_number=1 |
| − | |process_evidence_total_number=2 | + | |process_evidence_total_number=1 |
| | |process_evidence_step_total_number=0 | | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| | + | |process_source=EU-GO (support) |
| | |process_sdg_codes=N1 | | |process_sdg_codes=N1 |
| | + | |process_govgr_codes=15284 |
| | + | |process_govgr_full_info=15284 |
| | |process_application_type=Declaration | | |process_application_type=Declaration |
| | |process_application_submission_type=Submitted by the applicant (digital) | | |process_application_submission_type=Submitted by the applicant (digital) |
| | |process_application_owner=Legal entities | | |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_application_description=Submission of Uniform Form N (which applies to all types of legal persons and legal entities). |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Possession of passwords to enter software | | |process_conditions_type=Possession of passwords to enter software |
| − | |process_conditions_name=The applicant shall have a TAXISnet username and password | + | |process_conditions_name=The applicant must hold Taxisnet credentials. |
| | + | |process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Administrative | | |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: | + | |process_conditions_name=2. Entities required to submit a tax return for legal persons or legal entities include (Law 4172/2013 – Articles 2 and 45): |
| − | • capital companies established in the country or abroad,
| + | * capital companies established in Greece or abroad, |
| − | • personal companies established in the country or abroad,
| + | *- partnerships established in Greece 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,
| + | *- non-profit legal persons governed by public or private law established in Greece or abroad, including all kinds of unions and foundations, excluding all kinds of income realised in the course of pursuing their purpose, which are not subject to tax; |
| − | • cooperatives and their associations
| + | *- cooperatives and associations thereof; |
| − | • civil law societies, civil for-profit or non-profit-making companies, holding or invisible if they are in business or profession;
| + | *- non-trading companies, civil law for-profit or non-profit companies, joint-stock or dormant companies, provided that they practise a business or a profession; |
| − | • consortia,
| + | *- joint ventures; |
| − | • the legal entities defined in article 2 of the CCC. and are not included in one of the previous cases.
| + | *- legal entities as defined in Article 2 of the Income Tax Code (ITC) not included in the preceding 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.
| + | |
| | + | For legal persons and entities keeping single-entry books, only the provisions of Article 47 of Law 4172/2013 shall apply. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Time limit | | |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_conditions_name=For legal persons and legal entities, the declaration must be submitted between 15 March and 15 July of the immediately following tax year. In particular for legal persons and entities whose financial year ends on a date other than 31 December, the return shall be submitted by the last working day of the sixth month following the end of the tax year (Article 68(2) of Law 4172/2013). |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
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| | |process_evidence_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_description=Statement of financial data from the business activity (E3) including the tax reform statement. | + | |process_evidence_description=Statement of financial data from business activity (E3), including the statement of tax adjustments. |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=2 | | |process_evidence_num_id=2 |
| | |process_evidence_type=7140 | | |process_evidence_type=7140 |
| − | |process_evidence_is_under_prerequisite=No | + | |process_evidence_is_under_prerequisite=Yes |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | |process_evidence_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Legal entities | | |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_description=Where the legal person derives income from the leasing of immovable property: a detailed statement of rents from immovable property (E2). |
| − | |process_evidence_related_url=https://www.gsis.gr/
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
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| | |process_rule_decision_number=4172 | | |process_rule_decision_number=4172 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=Income Tax Code (Κ.Φ.Ε.), as amended and still in force: | + | |process_rule_article= |
| − | - Decision by the Head of AADE Ε. 2019 /2020 (Form Ε3)
| + | |process_rule_description=Income Tax Code (ITC), as amended and in force. |
| − | - Decision by the Head of AADE 1020 /2020 (Form Ε3)
| + | |process_rule_gazette_doc_issue=Α |
| − | - 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_number=167 |
| − | |process_rule_gazette_doc_issue=Α | + | |process_rule_url=https://api.et.gr/apiLAW/1/2013/4172/pdf |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision of an Independent Authority |
| | + | |process_rule_decision_number=1042 |
| | + | |process_rule_decision_year=2026 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Form and content of the ‘STATEMENT OF FINANCIAL DATA FROM |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=758 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2026/758/pdf |
| | + | |process_rule_ada=9ΑΝΨ46ΜΠ3Ζ-ΡΨΦ |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Circular |
| | + | |process_rule_decision_number=2005 |
| | + | |process_rule_decision_year=2026 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Instructions for completing Form E3 (Statement of Financial Data from |
| | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://diavgeia.gov.gr/doc/9%CE%915%CE%A546%CE%9C%CE%A03%CE%96-%CE%93%CE%9B%CE%92?inline=true |
| | + | |process_rule_ada=9Α5Υ46ΜΠ3Ζ-ΓΛΒ |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Decision of an Independent Authority |
| | + | |process_rule_decision_number=1048 |
| | + | |process_rule_decision_year=2026 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Form and content of income tax returns for the 2025 tax year for legal persons and legal entities under Article 45 of Law 4172/2013, and specification of the supporting documents to be submitted with them – Electronic submission of income tax returns by legal persons and legal entities referred to in Article 45 of Law 4172/2013. |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=970 |
| | + | |process_rule_url=https://diavgeia.gov.gr/doc/9%CE%92%CE%97%CE%9146%CE%9C%CE%A03%CE%96-%CE%94%CE%957?inline=true |
| | + | |process_rule_ada=9ΒΗΑ46ΜΠ3Ζ-ΔΕ7 |
| | + | }} |
| | + | |
| | + | {{process rules |
| | + | |process_rule_type=Circular |
| | + | |process_rule_decision_number=2007 |
| | + | |process_rule_decision_year=2026 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Instructions for the completion and submission of income tax returns |
| | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://diavgeia.gov.gr/doc/%CE%A81%CE%98%CE%A546%CE%9C%CE%A03%CE%96-%CE%A039?inline=true |
| | + | |process_rule_ada=Ψ1ΘΥ46ΜΠ3Ζ-Π39 |
| | }} | | }} |
| − | {{process steps digital | + | |
| − | |process_step_digital_num_id=1 | + | {{process rules |
| − | |process_step_digital_exit=No | + | |process_rule_type=Decision of an Independent Authority |
| − | |process_step_digital_child=No | + | |process_rule_decision_number=1140 |
| − | |process_step_digital_title=My AADE live login | + | |process_rule_decision_year=2026 |
| − | |process_step_digital_official=Institutional software | + | |process_rule_article= |
| − | |process_step_digital_implementation=Data input in software | + | |process_rule_description=Extension of the deadline for submitting tax returns |
| − | |process_step_digital_duration_min=300 | + | |process_rule_gazette_doc_issue=Β |
| − | |process_step_digital_duration_max=300 | + | |process_rule_gazette_doc_number=4274 |
| − | |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_rule_url=https://diavgeia.gov.gr/doc/%CE%A893%CE%A346%CE%9C%CE%A03%CE%96-%CE%91%CE%A5%CE%96?inline=true |
| | + | |process_rule_ada=Ψ93Σ46ΜΠ3Ζ-ΑΥΖ |
| | }} | | }} |
| − | {{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 steps |
| − | |process_step_digital_official=Institutional software | + | |process_step_num_id=1 |
| − | |process_step_digital_implementation=Data input in software | + | |process_step_exit=No |
| − | |process_step_digital_duration_min=18000 | + | |process_step_child=No |
| − | |process_step_digital_duration_max=18000 | + | |process_step_title=Accessing the IAPR website |
| − | |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_step_official=Action by a natural/legal person |
| | + | |process_step_implementation=Citizen action |
| | + | |process_step_duration_min=PT5M |
| | + | |process_step_duration_max=PT5M |
| | + | |process_step_description=The applicant visits the IAPR website and accesses the electronic platform by entering their unique credentials (username and password). |
| | }} | | }} |
| − | {{process steps digital | + | {{process steps |
| − | |process_step_digital_num_id=3 | + | |process_step_num_id=2 |
| − | |process_step_digital_exit=Yes | + | |process_step_exit=No |
| − | |process_step_digital_child=No | + | |process_step_child=No |
| − | |process_step_digital_title=Electronic submission | + | |process_step_title=Completion of the relevant forms |
| − | |process_step_digital_official=Institutional software | + | |process_step_official=Action by a natural/legal person |
| − | |process_step_digital_implementation=Software action | + | |process_step_implementation=Manual Action |
| − | |process_step_digital_duration_min=300 | + | |process_step_duration_min=PT5H |
| − | |process_step_digital_duration_max=300 | + | |process_step_duration_max=PT5H |
| − | |process_step_digital_description=The interested party submits the electronic statement and prints the forms as well as the administrative tax assessment act. | + | |process_step_description=After entering the digital environment of the IAPR, the applicant completes Uniform Form N1, Form E3 (for income from business activity), and any other form required in a given case (e.g. Form E2). |
| | }} | | }} |
| − | {{process provision digital locations | + | {{process steps |
| − | |process_provision_digital_location_title=My AADE live - Portal for electronic submission (Legal Entities, Legal Persons) | + | |process_step_num_id=3 |
| − | |process_provision_digital_location_url=https://www1.aade.gr/taxisnet/income | + | |process_step_exit=Yes |
| | + | |process_step_child=No |
| | + | |process_step_title=Submission of the electronic declaration |
| | + | |process_step_official=Software |
| | + | |process_step_implementation=Software action |
| | + | |process_step_duration_min=PT5M |
| | + | |process_step_duration_max=PT5M |
| | + | |process_step_description=The applicant submits the electronic return and prints the forms and the administrative tax assessment act. |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=AADE - related information | + | |process_useful_link_title=Independent Authority for Public Revenue (AADE) - Relevant information |
| | |process_useful_link_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/eisodima/dilosi-forologias-eisodimatos-nomikon-prosopon-ontotiton | | |process_useful_link_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/eisodima/dilosi-forologias-eisodimatos-nomikon-prosopon-ontotiton |
| | }} | | }} |
