By 30 April

• Submission of tax returns for taxes withheld on the following sources of income:
  • Dividends
  • Interest
  • Royalties, if the recipient is an individual or a non-resident entity with no permanent establishment in Greece.

The deadline for the payment of the corresponding taxes due is 30 April.

In order for reduced withholding rates pursuant to the Tax Treaties for the avoidance of double taxation to be applied, the foreign beneficiary of the income must provide the relevant tax residence certificate.

Respectively, in order to apply the provisions of the European Directives, as adopted by local provisions, and for nil tax to be withheld on income arising for non residents for dividends, interest and royalties, a nil withholding tax return must be filed with the relevant tax residence certificate.

By 30 April

• Submission of the withholding tax return and remittance of tax withheld in the following cases:
  • Salaries
  • Solidarity tax
  • Board of Directors fees
  • Employment severance payments
  • Fees for technical services, administration and consulting fees, when the beneficiary of the income is an individual or is a non-EU resident entity.

By 22 April

• Extension of the deadline for the submission of the withholding tax return and remittance of tax withheld in January in the following cases:
  • Salaries
  • Solidarity tax
  • Board of Directors fees
  • Employment severance payments
  • Fees for administration and consulting fees, when the beneficiary of the income is an individual or is a non-EU resident entity.

By 20 April

• Direct electronic filing with the Bank of Greece of transactions effected within March (collections and payments of any nature) between legal entities operating in Greece and non-residents.

By 22 April

• Submission through the TAXISNET website of the list summarizing contracts and agreements concluded between entrepreneurs for the first quarter (1 January to 31 March 2019).

By 22 April

• Extension of the deadline for the submission of the local invoices issued/received lists in accordance with article 14 (par.3) of Law 4174/2013 for the calendar year 2018.

By 15 April

• Payment of stamp duty on loans that were both concluded and recorded in the accounting books, during March between entrepreneurs (merchants), commercial entities and/or third parties.

By 30 April

• Submission through the TAXISNET website of the intra community transactions listings which include amounts invoiced within March, (reported by tax registration number of the counterparty established in other EU Member States), for acquisitions and supplies of goods as well as for the provision and receipt of services.
• Submission through the TAXISNET website of the periodic VAT return for March and payment of the amount due. The same deadline applies for submission of periodic VAT returns with a zero or credit balance.
• Settlement of the input VAT imposed on investment goods and pro-rata computation for the fiscal year ended 31 December 2018 should be reported in the periodic VAT return due for the month of March.
• Submission of Intrastat returns for intra-community acquisitions and supplies of goods effected during March. The obligation to submit exists only when the value of intra community transactions has exceeded the applicable annual threshold, which for 2019 is set at EUR 150 000 for arrivals and EUR 90 000 for dispatches.

By 12 April

• Extension of the deadline for the submission of the APR for fees paid with voucher of provision of services – sales for the payroll period of February.

By 30 April

• Payment of social security contributions to EFKA and other Social Security Organizations for the payroll period of March.
• Submission of the APR for the payroll period of March