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
Line 7: Line 7:
 
|process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
 
|process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
 
|process_provision_org_owner_directory=ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ (Γ.Δ.Φ.Δ.); ΔΙΕΥΘΥΝΣΗ ΕΦΑΡΜΟΓΗΣ ΑΜΕΣΗΣ ΦΟΡΟΛΟΓΙΑΣ
 
|process_provision_org_owner_directory=ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ (Γ.Δ.Φ.Δ.); ΔΙΕΥΘΥΝΣΗ ΕΦΑΡΜΟΓΗΣ ΑΜΕΣΗΣ ΦΟΡΟΛΟΓΙΑΣ
 +
|process_provision_org_group=Points of Single Contact (ΚΕΠ – EKE), Tax Offices
 
|process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
 
|process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
 
|process_provision_org_directory=Competent Local Tax Office (DOY)
 
|process_provision_org_directory=Competent Local Tax Office (DOY)
−
|process_provision_org_group=Tax Offices, Points of Single Contact (ΚΕΠ – EKE)
 
 
|process_estimated_implementation_time=1
 
|process_estimated_implementation_time=1
 
|process_estimated_implementation_time_type=Days
 
|process_estimated_implementation_time_type=Days
 +
|process_provided_language=English, Greek
 
|process_type=Outgoing
 
|process_type=Outgoing
 
|process_trigger=Applied for
 
|process_trigger=Applied for
 
|process_trigger_type=Application (digital)
 
|process_trigger_type=Application (digital)
−
|process_provided_to=Businesses, Legal Entities
 
−
|process_tax_type=Declarations
 
 
|process_usage=Supporting document
 
|process_usage=Supporting document
 
|process_output_type=Document Production, Other
 
|process_output_type=Document Production, Other
 
|process_source=EU-GO
 
|process_source=EU-GO
 +
|process_provided_to=Businesses,Legal Entities
 +
|process_tax_type=Declarations
 
|process_bpmn_source=EUGO
 
|process_bpmn_source=EUGO
 
|process_bpmn_digital_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_type=Seconds
 
|process_total_duration_steps_digital_min=5
 
|process_total_duration_steps_digital_min=5
 
|process_total_duration_steps_digital_max=5
 
|process_total_duration_steps_digital_max=5
Line 28: Line 31:
 
|process_cost_min=0
 
|process_cost_min=0
 
|process_cost_max=0
 
|process_cost_max=0
 +
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_cost_total_number=0
 +
|process_evidence_ex_officio_total_number=0
 +
|process_evidence_alternative_total_number=0
 +
|process_evidence_prerequisite_total_number=0
 
|process_evidence_total_number=3
 
|process_evidence_total_number=3
 
|process_evidence_step_total_number=0
 
|process_evidence_step_total_number=0
−
|process_evidence_step_digital_total_number=3
+
|process_evidence_step_digital_total_number=0
−
|process_evidence_prerequisite_total_number=0
 
−
|process_evidence_ex_officio_total_number=0
 
−
|process_evidence_alternative_total_number=0
 
 
|process_sdg_codes=N1
 
|process_sdg_codes=N1
 
}}
 
}}
−
 
 
{{process conditions
 
{{process conditions
 
|process_conditions_num_id=1
 
|process_conditions_num_id=1
Line 66: Line 69:
 
{{process evidences
 
{{process evidences
 
|process_evidence_num_id=1
 
|process_evidence_num_id=1
 +
|process_evidence_type=Declaration
 +
|process_evidence_is_under_prerequisite=No
 
|process_evidence_alternative=No
 
|process_evidence_alternative=No
 +
|process_evidence_submission_type=Submitted by the applicant (digital)
 
|process_evidence_owner=Legal entities
 
|process_evidence_owner=Legal entities
−
|process_evidence_type=Other
 
 
|process_evidence_description=Submission of the Single Form N (which concerns all forms of legal persons and legal entities).
 
|process_evidence_description=Submission of the Single Form N (which concerns all forms of legal persons and legal entities).
−
|process_evidence_submission_type=Submitted by the applicant (digital)
 
 
}}
 
}}
 
{{process evidences
 
{{process evidences
 
|process_evidence_num_id=2
 
|process_evidence_num_id=2
 +
|process_evidence_type=Economic study
 +
|process_evidence_is_under_prerequisite=No
 
|process_evidence_alternative=No
 
|process_evidence_alternative=No
 +
|process_evidence_submission_type=Submitted by the applicant (digital)
 
|process_evidence_owner=Legal entities
 
|process_evidence_owner=Legal entities
−
|process_evidence_type=Economic study
 
 
|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 the business activity (E3) including the tax reform statement.
−
|process_evidence_submission_type=Submitted by the applicant (digital)
 
 
}}
 
}}
 
{{process evidences
 
{{process evidences
 
|process_evidence_num_id=3
 
|process_evidence_num_id=3
 +
|process_evidence_type=Tax certificates
 +
|process_evidence_is_under_prerequisite=No
 
|process_evidence_alternative=No
 
|process_evidence_alternative=No
 +
|process_evidence_submission_type=Submitted by the applicant (digital)
 
|process_evidence_owner=Legal entities
 
|process_evidence_owner=Legal entities
−
|process_evidence_type=Tax certificates
+
|process_evidence_description=If the Legal person has income from renting real estate: detailed list of real estate rents (E2).
 
|process_evidence_related_url=https://www.gsis.gr/
 
|process_evidence_related_url=https://www.gsis.gr/
−
|process_evidence_description=If the Legal person has income from renting real estate: detailed list of real estate rents (E2).
 
−
|process_evidence_submission_type=Submitted by the applicant (digital)
 
 
}}
 
}}
 
{{process rules
 
{{process rules

Revision as of 09:20, 25 July 2022



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

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

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

ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ (Γ.Δ.Φ.Δ.); ΔΙΕΥΘΥΝΣΗ ΕΦΑΡΜΟΓΗΣ ΑΜΕΣΗΣ ΦΟΡΟΛΟΓΙΑΣ

Authority responsible for the provision of the procedure

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




What you will need

    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 Submission of the Single Form N (which concerns all forms of legal persons and legal entities).

              Submission of the Single Form N (which concerns all forms of legal persons and legal entities).

              Submission by: Submitted by the applicant (digital)

              Submitted by: Legal entities


              Document submitted under requirements: No


              No Declaration"Declaration" is not a number.

            • 2 Statement of financial data from the business activity (E3) including the tax reform statement.

              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 Economic study"Economic study" is not a number.

            • 3 If the Legal person has income from renting real estate: detailed list of real estate rents (E2).

              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 Tax certificates"Tax certificates" is not a number.

            • 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
              • 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=51760"
              Cookies help us deliver our services. By using our services, you agree to our use of cookies.
              More information
              Other Taxonomies
              Terms of Use
              Created by GRNET with FOSS.
              Content License: CC-BY-SA
              Creative Commons Attribution-ShareAlike
              Powered by MediaWiki
              Powered by Semantic MediaWiki
              Logo report an issue

              Problem report

              Have you encountered obstacles in exercising your rights as a European citizen?
              Logo need help

              Need help or advise

              Locate and access the most appropriate support service
              Your Europe Logo
              API for National Registry of Administrative Public Services
              Greek Government Logo
              General Secretariat of Public Administration
              Feedback