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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|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=562259, 563283
 
|process_provision_org_group=7227
 
|process_provision_org_group=7227
 
|process_provision_org_directory=Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)
 
|process_provision_org_directory=Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)
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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_provided_to=Businesses,Legal Entities
 
|process_provided_to=Businesses,Legal Entities
 
|process_tax_type=Declarations
 
|process_tax_type=Declarations
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|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=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;
+
*- 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.
 
}}
 
}}

Revision as of 10:58, 1 April 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

,

Service / organizational unit of a authority entity

Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE)

Provided to

Businesses, Legal Entities

Related links

Notes

All supporting documents are available in electronic/digital format.

Last update

01/04/2026

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

    Print

    Requirements

      Fees

        Output & Results

        Output

        Document Production, Other

        Steps

          Digital steps

            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

            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 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 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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