Available from today, 13/3, on the myAADE digital portal, the application for the submission of income tax returns of legal persons and legal entities (tax returns) for the tax year 2025.

At the same time, the fully automated process of issuing, notifying and confirming fines for overdue income tax returns of legal entities is activated, enhancing the transparency and speed of the procedures.

A. Income Tax Returns of Legal Entities for the tax year 2025

The way of submitting the declaration and the required supporting documents are defined by a decision of the governor of the AADE, Giorgos Pitsilis (A.1048/2026). In particular:

1. For companies whose tax year ends on 31/12/2025

* Deadline for submission: Returns must be filed by the due date between 3/13 and 7/15/2026.

* Tax payment: Made in eight equal monthly installments. The first instalment is payable by 31/7/2026 and the remaining seven by the last working day of the following seven months.

Payment is made in eight instalments.

2. For legal persons and legal entities whose tax year ends on a different date

* Deadline for submission: The return shall be submitted by the last working day of the sixth month following the end of the tax year.

* Payment of tax: Made in eight equal monthly instalments. The first instalment is payable by the last working day of the month following the due date of the return and the remaining seven instalments by the last working day of the following seven months.

The first instalment is payable by the last working day of the month following the due date of the return and the remaining seven instalments by the last working day of the following seven months.

Example

A legal entity for whose tax year ends on 30/09/2026:

– Must file an income tax return by 3/31/2027.

– The first tax installment must be paid by 4/30/2027 and the remaining seven installments must be paid by the last business day of the following seven months. The last installment is due by 11/30/2027.

Tax returns are submitted via the myAADE digital portal (myaade.gov.gr), following the route: Applications > Businesses > Income Tax Return for Legal Persons – Entities > Login to the application.

B.

In addition, as of today, fines for late submission of returns are automatically issued and notified through the myAADE digital portal.

The new procedure applies to initial and amended income tax returns of legal persons and entities (N) for tax years from 2014 onwards, which are submitted in due time, if they have not been preceded by a notification of an audit order or an invitation to provide information (Art. 14 of the Tax Code).

The new procedure applies to initial and amended income tax returns of legal persons and entities (N), for tax years from 2014 onwards, which are submitted in due time, if they have not been preceded by a notification of an audit order or an invitation to provide information (Art. 14 of the Tax Code).

How taxpayers will be informed

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As soon as the late return is finally submitted, the relevant penalty notice will be communicated digitally. Interested parties (legal persons/legal entities and their legal representatives) will be informed as follows:

* By a message in the “My Messages” box of the myAADE digital portal (myaade.gov.gr), in the Registry & Contact > My Messages section, or via the myAADEapp mobile application, in the My Messages option,

* By sending a notification to the registered e-mail address.

The digital file of the issued act will be available on the myAADE digital portal (myaade.gov.gr), in the path: Applications > Tax Services > Fine Enforcement Acts.

When is the confirmation of the fine finalised

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The confirmation of the fine takes place after ten days from the posting of the relevant act on the taxpayer’s account and the sending of the relevant notice to the personal mailbox “My Messages” and to the taxpayer’s e-mail, unless it is proven that the time of receipt of the notice is earlier (art. 5 of the Tax Code).

For further clarifications and information, interested parties may contact the Taxpayer Service Centre of the AADE, my1521

* By telephone: 1521, toll-free, Monday to Friday, 7:00 a.m. to 8:00 p.m.

* Digital: Via the my1521 platform (24/7), selecting as appropriate:

– With regard to income tax returns for legal persons/entities: Income Tax Topics > Income Tax of Legal Entities > N Income Tax > N Completion Instructions > N – Declaration of Income of Legal Entities.

With regard to income tax returns for legal persons/entities.

– Regarding the new procedure for issuing fines: Income Tax Topics > Income Tax of Legal Entities > Income Tax of Legal Entities > Fine for late submission of income declaration.

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