Consistent with our commitment to provide updated information on current tax issues, you may find below a list of filing obligations for the forthcoming period. We emphasize that this is not a comprehensive list, but rather a list of the most common tax filing obligations.
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. The relevant tax residence certificate should be duly drafted upon submission.
Within the month of November, Greek legal entities – excluding those operating in the financial sector – should file their annual financial statements for the years 2016, 2017 and 2018 in a specific format to the Bank of Greece.
By 20 November
Direct electronic filing with the Bank of Greece of transactions effected within October (collections and payments of any nature) between legal entities operating in Greece and non-residents.
Entities operating in Greece should report their Ultimate Beneficiary Owners (UBOs) to the Central UBOs Register in accordance with the provisions of Law 4557/2018 and the relevant ministerial decisions. Entities are categorized in three groups based on the legal form they operate in Greece. The relevant deadlines are as follows:
By 29 November
Payment of the third installment of the Unified Real Estate Tax (UREOT).
By 15 November
Payment of stamp duty on loans that were both concluded and recorded in the accounting books, during October between entrepreneurs (merchants), commercial entities and/or third parties.
By 26 November
Submission through the TAXISNET website of the intra community transactions listings which include amounts invoiced within October, (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.
By 31 October
By 15 November
Extension of the submission through the web link of the Ministry of Labor of the annual List of Personnel which includes the employer’s name, activity, registered address and tax registration number as well as the employees’ payroll data.
By 29 November
Payment of social security contributions to EFKA and other Social Security Organizations for the payroll period of October.
By 2 December
Submission of the APR for the payroll period of October.
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