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.
By 20 February
Direct electronic filing with the Bank of Greece of transactions effected within January (collections and payments of any nature) between legal entities operating in Greece and non-residents
By 17 February
Payment of stamp duty on loans that were both concluded and recorded in the accounting books, during January between entrepreneurs (merchants), commercial entities and/or third parties.
By 26 February
Submission through the TAXISNET website of the intra community transactions listings which include amounts invoiced within January, (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 28 February
By 28 February
Payment of social security contributions to EFKA and other Social Security Organizations for the payroll period of January.
By 29 February
Submission of form E11 regarding notification of annual vacation leaves of employees who were on vacation or received vacation allowances within the calendar year 2019.
By 3 March
Submission of the APR for the payroll period of January.
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