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 13 March
Submission through the TAXISNET website of the annual certificates for the amounts paid and the taxes withheld on free lancers’ and enterprises’ fees, dividends, interest and royalties during the calendar year 2019. Such certificates as well as the 2019 annual payroll certificates, should be also handed over to the beneficiaries of the income either in hard copy or electronically.
By 20 March
Direct electronic filing with the Bank of Greece of transactions effected within February (collections and payments of any nature) between legal entities operating in Greece and non-residents.
By 31 March
Submission of the local invoices issued/received lists in accordance with article 14 (par.3) of Law 4174/2013 for the calendar year 2019.
By 16 March
Payment of stamp duty on loans that were both concluded and recorded in the accounting books, during February between entrepreneurs (merchants), commercial entities and/or third parties.
By 26 March
Submission through the TAXISNET website of the intra community transactions listings which include amounts invoiced within February, (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 March
By 31 March
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