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.
For entities whose activities have been affected by COVID 19 or suspended by a Greek State Authority, an extension has been provided until 31 August 2020 for the settlement of withholding tax amounts due in April 2020.
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 21 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 2020).
By 15 June
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 27 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.
By 30 April
By 30 April
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