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| | {{process | | {{process |
| − | |process_official_title=Submission of an income tax return for Legal persons or entities (establishment of a service provider) | + | |process_official_title=Submission of an income tax return by legal persons or entities (establishment of a service provider) |
| | |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_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_org_owner_is_private=No | | |process_org_owner_is_private=No |
| | |process_org_owner=73401 | | |process_org_owner=73401 |
| | |process_provision_org_owner_directory=563283, 562259 | | |process_provision_org_owner_directory=563283, 562259 |
| − | |process_provision_org_group=7227
| |
| − | |process_provision_org_directory=Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)
| |
| | |process_remarks=All supporting documents are available in electronic/digital format. | | |process_remarks=All supporting documents are available in electronic/digital format. |
| | |process_estimated_implementation_duration_min=P1D | | |process_estimated_implementation_duration_min=P1D |
| | |process_estimated_implementation_duration_max=P1D | | |process_estimated_implementation_duration_max=P1D |
| − | |process_border_provision=Establishment
| |
| | |process_see_also=Application Submission for Income Tax – Natural Persons (establishment of a service provider) | | |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 |
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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 |
| − | |process_provided_to=Businesses,Legal Entities | + | |process_delivery_type=Notification/Uploading document via Information System |
| | + | |process_provided_to=Service providing |
| | |process_tax_type=Declarations | | |process_tax_type=Declarations |
| − | |process_total_duration_steps_min=1 | + | |process_life_events=Business taxation |
| − | |process_total_duration_steps_max=1 | + | |process_total_duration_steps_min=18600 |
| − | |process_total_duration_steps_digital_min=18600 | + | |process_total_duration_steps_max=18600 |
| − | |process_total_duration_steps_digital_max=18600 | + | |process_total_duration_steps_digital_min=0 |
| | + | |process_total_duration_steps_digital_max=0 |
| | |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_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 Uniform Form N (which applies to all types 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_provided_language=Greek, English
| |
| − | |process_bpmn_source=EUGO
| |
| − | |process_bpmn_digital_source=EUGO
| |
| − | |process_uuid=38f58516-4230-4d7b-b750-95b1ea5a9904
| |
| − | |process_id=755737
| |
| | }} | | }} |
| | {{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 (Law No 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 Greece or abroad;
| + | * capital companies established in Greece or abroad, |
| − | - partnerships established in Greece or abroad; | + | *- partnerships established in Greece or abroad; |
| − | - 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; | + | *- 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 associations thereof; | + | *- cooperatives and associations thereof; |
| − | - 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; | + | *- 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; |
| − | - joint ventures; | + | *- joint ventures; |
| − | - legal entities as defined in Article 2 of the Income Tax Code (ITC) not included in the preceding cases. | + | *- legal entities as defined in Article 2 of the Income Tax Code (ITC) not included in the preceding cases. |
| | + | |
| | For legal persons and entities keeping single-entry books, only the provisions of Article 47 of Law 4172/2013 shall apply. | | For legal persons and entities keeping single-entry books, only the provisions of Article 47 of Law 4172/2013 shall apply. |
| | }} | | }} |
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| | |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) |
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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 (ITC), as amended and in force. Related decisions and circulars: | + | |process_rule_article= |
| − | - Circular of the Governor of the IAPR E. 2008/2025 (Form N)
| + | |process_rule_description=Income Tax Code (ITC), as amended and in force. |
| − | - Decision of the Governor of the IAPR A.1020/2025 (Form N)
| + | |process_rule_gazette_doc_issue=Α |
| − | - Circular of the Governor of the IAPR E. 2007/2025 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1021/2025 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2032/2024 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1073/2024 (Form N)
| |
| − | - Circular of the Governor of the IAPR E. 2028/2024 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1060/2024 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2034/2023 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1060/2024 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2034/2023 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1063/2023 (Form N)
| |
| − | - Circular of the Governor of the IAPR E. 2018/2023 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1039/2023 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2040/2022 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1052/2022 (Form N)
| |
| − | - Circular of the Governor of the IAPR E. 2025/2022 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1032/2022 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2122/2021 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1128/2021 (Form N)
| |
| − | - Circular of the Governor of the IAPR E. 2112/2021 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1112/2021 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2112/2021 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1112/2021 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2065/2020 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1101/2020 (Form N)
| |
| − | - Circular of the Governor of the IAPR E. 2019/2020 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1020/2020 (Form E3)
| |
| − | - Circular of the Governor of the IAPR E. 2023/2019 (Form N)
| |
| − | - Decision of the Governor of the IAPR A.1037/2019 (Form N)
| |
| − | - Circular of the Governor of the IAPR E. 2026/2019 (Form E3)
| |
| − | - Decision of the Governor of the IAPR A.1034/2019 (Form E3)
| |
| − | - Circular of the Governor of the IAPR POL.1069/2018 (Form N)
| |
| − | - Decision of the Governor of the IAPR POL.1057/2018 (Form N)
| |
| − | - Circular of the Governor of the IAPR POL.1072/2018 (Form E3)
| |
| − | - Decision of the Governor of the IAPR POL.1044/2018 (Form E3)
| |
| − | - Circular of the Governor of the IAPR POL.1047/2017 (Form N)
| |
| − | - Decision of the Governor of the IAPR POL.1030/2017 (Form N)
| |
| − | - Circular of the Governor of the IAPR POL.1043/2017 (Form E3)
| |
| − | - Circular of the of the Secretary-General of the IAPR POL.1070/2016 (Form N)
| |
| − | - Decision of the Secretary-General of the IAPR POL.1049/2016 (Form N)
| |
| − | - Circular of the of the Secretary-General of the IAPR POL.1042/2016 (Form E3)
| |
| − | - Circular of the Secretary-General for Public Revenue, Ministry of Finance POL.1102/2015 (Form N)
| |
| − | - Decision of the Secretary-General for Public Revenue, Ministry of Finance POL.1074/2015 (Form N)
| |
| − | - Circular of the Secretary-General for Public Revenue, Ministry of Finance POL.1097/2015 (Form E3)
| |
| | |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=Accessing the IAPR website | + | |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=PT5M | + | |process_rule_gazette_doc_issue=Β |
| − | |process_step_digital_duration_max=PT5M | + | |process_rule_gazette_doc_number=4274 |
| − | |process_step_digital_description=The applicant visits the IAPR website and accesses the electronic platform by entering their unique credentials (username and password). | + | |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=Completion of the relevant 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=PT5H | + | |process_step_child=No |
| − | |process_step_digital_duration_max=PT5H | + | |process_step_title=Accessing the IAPR website |
| − | |process_step_digital_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_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=Submission of the electronic declaration | + | |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=PT5M | + | |process_step_duration_min=PT5H |
| − | |process_step_digital_duration_max=PT5M | + | |process_step_duration_max=PT5H |
| − | |process_step_digital_description=The applicant submits the electronic return and prints the forms and 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=Independent Authority for Public Revenue – Portal for the submission of income tax returns for legal persons and entities | + | |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 - Relevnt 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 |
| | }} | | }} |
