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| | + | |process_status=Υπό μεταβολή θεσμικού πλαισίου |
| | |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 for 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. |
Revision as of 10:59, 1 April 2026
38f58516-4230-4d7b-b750-95b1ea5a9904
755737
Δήλωση φορολογίας εισοδήματος νομικών προσώπων – οντοτήτων
The process is being reformed due to changes in the institutional framework
At a glance
Points of service
Available only digitally
Number of required documents
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
,
Service / organizational unit of a authority entity
Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)
Application
Application Type
Declaration
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities
Title
Submission of the 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
Output & Results
Output
Document Production, Other
Other information
Official title
Submission of an income tax return for Legal persons or entities (establishment of a service provider)
Languages supported
Greek, English
Ways of provision
Establishment
Categories
Trigger (submission method)
Application (digital)
N1
ΔΔ
3
0
0
0
5
0
Υπό μεταβολή θεσμικού πλαισίου
73401
No
1
1
Identification with TAXISnet codes
562259, 563283
7227
EU-GO (support)
Supporting document
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.
0.00
0.00
2
0
0
1 day
1 day
6 hours
6 hours
,
1
Possession of passwords to enter software
The applicant must hold Taxisnet credentials.
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 (Law No 4172/2013, Articles 2 and 45), which include:
- - 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:
No
No
7140
Law
4172
2013
167
Α
Description
Income Tax Code (ITC), as amended and in force. Related decisions and circulars:
- Circular of the Governor of the IAPR E. 2008/2025 (Form N)
- Decision of the Governor of the IAPR A.1020/2025 (Form N)
- 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)
1
Accessing the IAPR website
Responsible for Implementation
Institutional software
Μethod of Implementation
Data input in software
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
Institutional software
Μethod of Implementation
Data input in software
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
Institutional 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
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