The applicant must hold Taxisnet credentials.

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.

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).