Difference between revisions of "ΔΔ:Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)"

From National Registry of Administrative Public Services
(Σήμανση διαδικασίας σε κατάσταση μεταβολής λόγω αλλαγής νομοθετικού πλαισίου)
 
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{{process
 
{{process
 +
|process_status=Υπό μεταβολή θεσμικού πλαισίου
 
|process_official_title=Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)
 
|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_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
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|process_provision_org_directory=Competent Local Tax Office (DOY)
 
|process_provision_org_directory=Competent Local Tax Office (DOY)
 
|process_estimated_implementation_duration_max=P1D
 
|process_estimated_implementation_duration_max=P1D
−
|process_provided_language=Greek, English
 
 
|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=Other, Document Production
+
|process_output_type=Document Production, Other
−
|process_source=SDG, EU-GO (support)
 
 
|process_provided_to=Businesses,Legal Entities
 
|process_provided_to=Businesses,Legal Entities
 
|process_tax_type=Declarations
 
|process_tax_type=Declarations
−
|process_bpmn_source=EUGO
 
−
|process_bpmn_digital_source=EUGO
 
 
|process_total_duration_steps_min=1
 
|process_total_duration_steps_min=1
 
|process_total_duration_steps_max=1
 
|process_total_duration_steps_max=1
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|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_application_type=Declaration
 
|process_application_type=Declaration
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|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 the Single Form N (which concerns all forms of legal persons and legal entities).
 +
|process_provided_language=Greek, English
 +
|process_bpmn_source=EUGO
 +
|process_bpmn_digital_source=EUGO
 
|process_uuid=38f58516-4230-4d7b-b750-95b1ea5a9904
 
|process_uuid=38f58516-4230-4d7b-b750-95b1ea5a9904
 
|process_id=755737
 
|process_id=755737
−
|process_estimated_implementation_duration=86400
 
 
}}
 
}}
 
{{process conditions
 
{{process conditions

Latest revision as of 12:12, 18 November 2025



38f58516-4230-4d7b-b750-95b1ea5a9904 755737 Υποβολή Δήλωσης Φορολογίας Εισοδήματος Νομικών Προσώπων – Οντοτήτων (εγκατάσταση παρόχου υπηρεσιών)

The process is being reformed due to changes in the institutional framework

At a glance

Points of service

Points of Single Contact (ΚΕΠ – EKE), Tax Offices, Competent Local Tax Office (DOY)

Digital provision points

Number of required documents

2

Fees

Provided without cost

Estimated Time (digitally)

6 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

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Service / organizational unit of a authority entity

Competent Local Tax Office (DOY)

Provided to

Businesses, Legal Entities

Related links


Last update

18/11/2025

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

Means of authentication, identification and signature

Identification with TAXISnet codes

    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

            Greek, English

            Legislation

              Categories

              Τype of procedure

              Declarations

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Type

              Outgoing

              End of Process

              Ιndefinite

              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




            • AADE - related information
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