Greece: Individual income tax payments; annual tax certificates issued entities

Greece: Individual income tax payments

New tax legislative changes in Greece concern the due date for individuals to remit payments of income tax, the issuance of tax certificates to various entities, and value added tax (VAT) penalties and recordkeeping rules.

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The measures—included in Law 4410/2016, published in the government gazette on 3 August 2016—provide:

  • Individual income tax payments for taxpayers who file their income tax returns by 31 December are due by the last business day of the month of the next tax year.
  • The issuance of the annual tax certificate for société anonymes (SA) companies, limited liability companies (LLCs), and certain branches of foreign entities is optional.
  • New penalties are introduced for invoices that do not use electronic tax registers, and changes to the penalty regime are made for non-issuance or inaccurate issuance of VAT tax records (receipts).


Read an August 2016 report [PDF 462 KB] prepared by the KPMG member firm in Greece

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