Calendar of Obligations

The below is the calendar of obligations for incorporated and unicorporated entities. These are valid unless there is a change in the deadlines from the authorities.

  • Annually must submit the HE32 form to the registrar of companies with accounts of the previous year within 28 days if its preparation otherwise there is a 20 euros fine and a chance the company will be removed from the Registrar (incorporated entities).
  • Annually the employers must prepare and provide to their empoyees the certificate of emoluments IR 63 according to their salaries, deductions and employment contributions of the previous year.
  • Annually at the beginning of the year the employers must provide their employees the IR 59 form on which the employees declare any income they wish to be included in the calculation of their tax obligations. Based on the IR59 the employer will deduct tax on a monthly basis.
  • Until 31/01 every year last day to pay defense for the dividends based on the profit issued in December previous year (dividends must be declared for profits every two years).
  • Until the 15th of every month submit VIES of the previous month.
  • Until end of every month payment of defense withheld on rents payable for the previous month (companies, public entities, partnerships).
  • Until end of every month payment of social insurance and tax withheld from employees for the previous month.
  • Until 31.03 of every year latest day to submit Αudited Αccounts in TAXISNET without penalties (for the year 2017 audited accounts must be submitted 31.03.2019)
  • Until 30.04 of every year last day to submit personal tax return for salaries persons for the previous year, if submission is in TAXISNET there will be a 3 month extension i.e. 31.07
  • Until 30.04 of every year last day to submit IR7 (employer return) for the previous year, if submission is in TAXISNET there will be a 3 month extension i.e. 31.07
  • Until 30.06 every year annual levy for companies must be paid (350 euros) otherwise penalties increase gradually.
  • Until 30.06 every year first installment of defence on rents received for the six previous months.
  • Until 30.06 every year all self employed who do not prepare audited financial statements must submit their tax returns for the previous year, if submission is in TAXISNET there will be a 3 month extension i.e. 30.09
  • Until 30.06 every year last day to pay underprovisioned taxes for the previous year by persons who do not prepare audited financial statements by submitting a self assessment.  
  • Until 31.07 every year payment of the first installment of temporary tax for the profits of the current year. (temporary tax must be calculated so it will cover 75% of the final tax to be paid otherwise 10% fine on additional tax).
  • Until 01.08 every year last day to pay underprovisioned taxes for the previous year by persons who prepare audited financial statements by submitting a self assessment.
  • Until 31.12 every year payment of the second and last installment of temporary tax for the profits of the current year. (temporary tax must be calculated so it will cover 75% of the final tax to be paid otherwise 10% fine on additional tax).
  • Until 31.12 every year second installment of defence on rents received for the six previous month.
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