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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
Organizational unit of an institutional body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
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
At a glance
| Points of Service | Points of Single Contact (ΚΕΠ – EKE), Tax Offices, Competent Local Tax Office (DOY) |
| Digital provision points | My AADE live - Portal for electronic submission (Legal Entities, Legal Persons) |
| Number of Documents | 0 |
| Cost | Provided without cost |
| Process Diagram |
Conditions
The applicant shall have a TAXISnet username and password
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.
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)
What you will need
Identification and signature verification means
Identification with TAXISnet codes
Useful links
Legislation
- DescriptionIncome 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
About
Process code
755737
NACE code
Description of NACE code
Other Information
Languages supported
EnglishGreek
