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Greece: Country-by-country notifications, electronic submissions required

Greece: Country-by-country notifications

The tax administration issued guidance (decision 1341/2019) that sets out procedures for:


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  • The submission and exchange of country-by-country (CbC) reports of multinational enterprise (MNE) taxpayer groups
  • The submission of CbC notifications by the authorized representative (for example, the Greek member entity) of the MNE group

Under the new guidance, the new CbC notification procedures (effective 15 October 2019) require electronic submissions via the tax administration’s website. Previously, CbC notifications have been made by means of email submissions. The CbC notification must be submitted electronically by an authorized representative of the MNE group or by the authorized accountant of the Greek entity.

The deadline for CbC notification submissions remains as a date that is no later than the last day of the reporting fiscal year to which the CbC report of the MNE group relates (for instance, for the fiscal year ending 31 December 2019, the deadline for the CbC notification would be 31 December 2019).

Read a September 2019 report [PDF 380 KB] prepared by the KPMG member firm in Greece

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