Article Posted date 02 December 2025

The Council of Ministers has issued Decrees extending the deadlines for the submission of tax returns (TD4 and TD1 with accounts) for the tax years 2023 and 2024. Specifically:

  • The deadline for the 2023 tax year is extended until March 31, 2026 (ΚΔΠ 358/2025)
  • The deadline for the 2024 tax year is extended until November 30, 2026 (ΚΔΠ 359/2025)

The extension applies to companies and to individuals with a turnover exceeding €70.000 who are required to prepare audited or reviewed accounts, regardless of the obligation to submit a Summary Information Table.

The Summary Information Table for the tax years 2023 and 2024 is subject to the same filing deadlines as indicated above.

Προθεσμίες υποβολής ΤΦ4/ΤΦ1 (με λογαριασμούς) 2023 και 2024

Φορολογική Ενημέρωση - Δεκέμβριος 2025

Με Διατάγματα του Υπουργικού Συμβουλίου ημερομηνίας 28 Νοεμβρίου 2025 δόθηκαν οι ακόλουθες παρατάσεις στις προθεσμίες υποβολής φορολογικών δηλώσεων (ΤΦ4 και ΤΦ1 με λογαριασμούς) για τα φορολογικά έτη 2023 και 2024. Συγκεκριμένα:

  • Η προθεσμία για το φορολογικό έτος 2023 παρατείνεται μέχρι την 31η Μαρτίου 2026 (ΚΔΠ 358/2025)
  • Η προθεσμία για το φορολογικό έτος 2024 παρατείνεται μέχρι την 30η Νοεμβρίου 2026 (ΚΔΠ 359/2025)

Η παράταση αφορά εταιρείες και φυσικά πρόσωπα με κύκλο εργασιών άνω των €70.000 που έχουν υποχρέωση να ετοιμάζουν εξελεγμένους ή επισκοπημένους λογαριασμούς, ανεξαρτήτως υποχρέωσης υποβολής Συνοπτικού Πίνακα Πληροφοριών Ελεγχόμενων Συναλλαγών.

Ο Συνοπτικός Πίνακας Πληροφοριών για τα φορολογικά έτη 2023 και 2024 υπόκειται στις ίδιες προθεσμίες υποβολής όπως αναφέρονται πιο πάνω.

How can KPMG assist?

Should you like to further discuss the content and potential impact of the above, please contact one of our trusted advisors from the Tax Department at KPMG in Cyprus.

Get in touch

George Markides
Board Member
Head of Tax Services
KPMG in Cyprus

Michael Halios
Board Member
International Tax Services
KPMG in Cyprus

Katia Papanicolaou
Board Member     
Direct Tax Services        
KPMG in Cyprus

Stelios Stylianou
Board Member
Direct Tax Services
KPMG in Cyprus

Costas Markides
Board Member
International Tax Services
KPMG in Cyprus

Michalis Loizides
Board Member
Tax Services
KPMG in Cyprus

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