globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

29 January 2021

Greece extends deadline for submission of mandatory disclosure reports

On 28 January 2021, Greece’s Independent Authority for Public Revenue (IAPR) issued Circular A. 1017/2021 (Government Gazette FEK Β 28.1.2021) which provides for an extension of the deadline for the submissions of reportable arrangements.

In accordance with this decision, the 30-day deadline for reporting shall start as of 1 February 2021:

  • For arrangements concerning the deferral period i.e., the period between 1 July 2020 and 31 December 2020
  • For arrangements concerning the period between 1 January 2021 and 31 January 2021

In addition, it is clarified that the deadline for reporting the “historical arrangements” remains the same (i.e., arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020). The deadline expires on 28 February 2021.

The deadline for filing the first quarter periodic report for marketable arrangements also remains unchanged, i.e., 30 April 2021.

The submission of the reports are to be made via the electronic portal which will be available on the IAPR’s website. Access to the portal will be granted to: (i) the authorized representatives of the reporting legal person; and (ii) individuals, with the use of their standard personal login codes (TAXISNET codes).

_____________________________________________________________________________________________________________

For additional information with respect to this Alert, please contact the following:

Ernst & Young Business Advisory Solutions S.A., Athens

ATTACHMENT

 

Document ID: 2021-5107

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more