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Application Submission for Income Tax – Legal Persons and Legal Entities (establishment of a service provider)
Basic information
Institutional Body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
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.
At a glance
| Points of Service | Tax Offices, Competent Tax Office (DOY), Centre for the Collection of Tax Returns (KEFODE) |
| Digital provision points | |
| Number of Documents | 0 |
| Cost | Provided without cost |
| Process Diagram |
Conditions
The applicant must hold Taxisnet credentials.
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.
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).
What you will need
Identification and signature verification means
Identification with TAXISnet codes
Online request
Submit a new application for the selected procedure.
Useful links
Legislation
- DescriptionIncome 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)
About
Process code
755737
NACE code
Description of NACE code
Other Information
Languages supported
Greek, English
Remarks
All supporting documents are available in electronic/digital format.
