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
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m (Συγχρονισμός process_rule_ada από EL μέσω ΜΑΚ v19.49 run_id=20260804_094837)
 
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|process_output_type=Document Production
 
|process_output_type=Document Production
 
|process_delivery_type=Notification/Uploading document via Information System
 
|process_delivery_type=Notification/Uploading document via Information System
−
|process_provided_to=Service providing,Legal Entities
+
|process_provided_to=Service providing
 
|process_tax_type=Declarations
 
|process_tax_type=Declarations
 
|process_life_events=Business taxation
 
|process_life_events=Business taxation
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|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 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
 
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|process_bpmn_digital_source=EUGO
 
−
|process_uuid=38f58516-4230-4d7b-b750-95b1ea5a9904
 
 
}}
 
}}
 
{{process conditions
 
{{process conditions
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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_article=
 
|process_rule_description=Income Tax Code (ITC), as amended and in force.
 
|process_rule_description=Income Tax Code (ITC), as amended and in force.
 +
|process_rule_gazette_doc_issue=Α
 
|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_rule_url=https://search.et.gr/el/fek/?fekId=478042
 
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
 
|process_rule_type=Decision of an Independent Authority
 
|process_rule_type=Decision of an Independent Authority
 
|process_rule_decision_number=1042
 
|process_rule_decision_number=1042
 
|process_rule_decision_year=2026
 
|process_rule_decision_year=2026
 +
|process_rule_article=
 
|process_rule_description=Form and content of the ‘STATEMENT OF FINANCIAL DATA FROM
 
|process_rule_description=Form and content of the ‘STATEMENT OF FINANCIAL DATA FROM
−
BUSINESS ACTIVITIES’ – Form E3
+
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_number=758
 
|process_rule_gazette_doc_number=758
−
|process_rule_gazette_doc_issue=Β
+
|process_rule_url=https://api.et.gr/apiFEK/2/2026/758/pdf
−
|process_rule_url=https://diavgeia.gov.gr/doc/9%CE%91%CE%9D%CE%A846%CE%9C%CE%A03%CE%96-%CE%A1%CE%A8%CE%A6?inline=true
+
|process_rule_ada=9ΑΝΨ46ΜΠ3Ζ-ΡΨΦ
 
}}
 
}}
 +
 
{{process rules
 
{{process rules
 
|process_rule_type=Circular
 
|process_rule_type=Circular
 
|process_rule_decision_number=2005
 
|process_rule_decision_number=2005
 
|process_rule_decision_year=2026
 
|process_rule_decision_year=2026
−
|process_rule_description=Instructions for completing Form E3 (Statement of financial data from business activities) and the Tax Reconciliation Statement for the 2025 tax year.
+
|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_rule_ada=9Α5Υ46ΜΠ3Ζ-ΓΛΒ
−
|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 rules
 
{{process rules
 
|process_rule_type=Decision of an Independent Authority
 
|process_rule_type=Decision of an Independent Authority
 
|process_rule_decision_number=1048
 
|process_rule_decision_number=1048
 
|process_rule_decision_year=2026
 
|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_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_gazette_doc_number=970
−
|process_rule_gazette_doc_issue=Β
 
 
|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_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 rules
 
|process_rule_type=Circular
 
|process_rule_type=Circular
 
|process_rule_decision_number=2007
 
|process_rule_decision_number=2007
 
|process_rule_decision_year=2026
 
|process_rule_decision_year=2026
 +
|process_rule_article=
 
|process_rule_description=Instructions for the completion and submission of income tax returns
 
|process_rule_description=Instructions for the completion and submission of income tax returns
−
by legal persons and legal entities for the 2025 tax year.
+
|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_rule_ada=Ψ1ΘΥ46ΜΠ3Ζ-Π39
−
|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 rules
 +
|process_rule_type=Decision of an Independent Authority
 +
|process_rule_decision_number=1140
 +
|process_rule_decision_year=2026
 +
|process_rule_article=
 +
|process_rule_description=Extension of the deadline for submitting tax returns
 +
|process_rule_gazette_doc_issue=Β
 +
|process_rule_gazette_doc_number=4274
 +
|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
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}}
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{{process steps
 
{{process steps
 
|process_step_num_id=1
 
|process_step_num_id=1
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|process_step_duration_max=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_step_description=The applicant submits the electronic return and prints the forms and the administrative tax assessment act.
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}}
 
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{{process provision digital locations
 
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|process_provision_digital_location_title=Single Digital Portal for public administration (gov.gr)
 
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|process_provision_digital_location_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phorologia-epikheireseon/delose-phorologias-eisodematos-nomikon-prosopon-ontoteton
 
 
}}
 
}}
 
{{process useful links
 
{{process useful links

Latest revision as of 09:57, 4 August 2026



38f58516-4230-4d7b-b750-95b1ea5a9904 755737 Δήλωση φορολογίας εισοδήματος νομικών προσώπων – οντοτήτων

At a glance

Points of service

Available only digitally

Digital provision points

Number of required documents

1 to 2

Fees

Provided without cost

Estimated Time

1 day

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.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Authority/Public body’s Unit responsible for the institutional framework of the procedure

,


Provided to

Service providing

Related links

Notes

All supporting documents are available in electronic/digital format.

Last update

04/08/2026

Application

Application Type

Declaration

Submission by:

Submitted by the applicant (digital)

Submitted by:

Legal entities

Title

Submission of Uniform Form N (which applies to all types of legal persons and legal entities).


What you will need

Means of authentication, identification and signature

Identification with TAXISnet codes

    Print

    Requirements

      Fees

        Output & Results

        Methods of receipt

        Notification/Uploading document via Information System

        Output

        Document Production

        Steps

          Digital steps

            Other information

            Official title

            Submission of an income tax return by legal persons or entities (establishment of a service provider)

            Languages supported

            Greek, English

            Legislation

              Categories

              Τype of procedure

              Declarations

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Business taxation

              Type

              Outgoing

              End of Process

              Ιndefinite

              N1


            • 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 Administrative 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,
              • - 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;
              • - 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;
              • - joint ventures;
              • - 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.

              No No

            • 3 Time limit 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).

              No No

            • 1 Statement of financial data from business activity (E3), including the statement of tax adjustments. Economic study

              Statement of financial data from business activity (E3), including the statement of tax adjustments.

              Submission by: Submitted by the applicant (digital)

              Submitted by: Legal entities


              Document submitted under requirements: No


              No 4868

            • 2 Where the legal person derives income from the leasing of immovable property: a detailed statement of rents from immovable property (E2). Tax certificates

              Where the legal person derives income from the leasing of immovable property: a detailed statement of rents from immovable property (E2).

              Submission by: Submitted by the applicant (digital)

              Submitted by: Legal entities


              Document submitted under requirements: Yes


              No 7140

            • Law 4172 2013 167 Α

              Description Income Tax Code (ITC), as amended and in force.

              Legal references https://api.et.gr/apiLAW/1/2013/4172/pdf

            • Decision of an Independent Authority 1042 2026 758 Β

              Description Form and content of the ‘STATEMENT OF FINANCIAL DATA FROM

              Legal references https://api.et.gr/apiFEK/2/2026/758/pdf

              ΑΔΑ 9ΑΝΨ46ΜΠ3Ζ-ΡΨΦ

            • Circular 2005 2026

              Description Instructions for completing Form E3 (Statement of Financial Data from

              Legal references https://diavgeia.gov.gr/doc/9%CE%915%CE%A546%CE%9C%CE%A03%CE%96-%CE%93%CE%9B%CE%92?inline=true

              ΑΔΑ 9Α5Υ46ΜΠ3Ζ-ΓΛΒ

            • Decision of an Independent Authority 1048 2026 970 Β

              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.

              Legal references https://diavgeia.gov.gr/doc/9%CE%92%CE%97%CE%9146%CE%9C%CE%A03%CE%96-%CE%94%CE%957?inline=true

              ΑΔΑ 9ΒΗΑ46ΜΠ3Ζ-ΔΕ7

            • Circular 2007 2026

              Description Instructions for the completion and submission of income tax returns

              Legal references https://diavgeia.gov.gr/doc/%CE%A81%CE%98%CE%A546%CE%9C%CE%A03%CE%96-%CE%A039?inline=true

              ΑΔΑ Ψ1ΘΥ46ΜΠ3Ζ-Π39

            • Decision of an Independent Authority 1140 2026 4274 Β

              Description Extension of the deadline for submitting tax returns

              Legal references https://diavgeia.gov.gr/doc/%CE%A893%CE%A346%CE%9C%CE%A03%CE%96-%CE%91%CE%A5%CE%96?inline=true

              ΑΔΑ Ψ93Σ46ΜΠ3Ζ-ΑΥΖ

            • 1 Accessing the IAPR website

              Responsible for Implementation Action by a natural/legal person

              Μethod of Implementation Citizen action

              Description The applicant visits the IAPR website and accesses the electronic platform by entering their unique credentials (username and password).

              No No


            • 2 Completion of the relevant forms

              Responsible for Implementation Action by a natural/legal person

              Μethod of Implementation Manual Action

              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).

              No No


            • 3 Submission of the electronic declaration

              Responsible for Implementation Software

              Μethod of Implementation Software action

              Description The applicant submits the electronic return and prints the forms and the administrative tax assessment act.

              No Yes


            • Independent Authority for Public Revenue (AADE) - Relevant information
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Application_Submission_for_Income_Tax_–_Legal_Persons_and_Legal_Entities_(establishment_of_a_service_provider)&oldid=78251"
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