• Submission of tax returns for taxes withheld on the following sources of income: 
  • Dividends
  • Interest
  • Royalties, if the recipient is an individual or a non-resident entity with no permanent establishment in Greece.

In order for reduced withholding rates pursuant to the Tax Treaties for the avoidance of double taxation to be applied, the foreign beneficiary of the income must provide the relevant tax residence certificate.

Respectively, in order to apply the provisions of the European Directives, as adopted by local provisions, and for nil tax to be withheld on income arising for non residents for dividends, interest and royalties, a nil withholding tax return must be filed. The relevant tax residence certificate should be duly drafted upon submission.

• Submission of the withholding tax return and remittance of tax withheld in the following cases:
  • Salaries
  • Solidarity tax
  • Board of Directors fees
  • Employment severance payments
  • Fees for technical services, administration and consulting fees, when the beneficiary of the income is an individual or is a non-EU resident entity.

By 20 May

• Direct electronic filing with the Bank of Greece of transactions effected within March (collections and payments of any nature) between legal entities operating in Greece and non-residents.
• Submission of the tax return and remittance of the special 15% tax on Real Estate owned in Greece by legal entities. The filing obligation also exists for certain legal entities owning Real Estate in Greece although they may be exempted from this special 15% tax.

By 15 May

Payment of stamp duty on loans that were both concluded and recorded in the accounting books, during April between entrepreneurs (merchants), commercial entities and/or third parties.

By 26 May

Submission through the TAXISNET website of the intra community transactions listings which include amounts invoiced within April, (reported by tax registration number of the counterparty established in other EU Member States), for acquisitions and supplies of goods as well as for the provision and receipt of services.

By 29 May

• Submission through the TAXISNET website of the periodic VAT return for April and payment of the amount due. The same deadline applies for submission of periodic VAT returns with a zero or credit balance.  
• Submission of Intrastat returns for intra-community acquisitions and supplies of goods effected during April. The obligation to submit exists only when the value of intra‑community transactions has exceeded the applicable annual threshold, which for 2019 is set at EUR 150 000 for arrivals and EUR 90 000 for dispatches.

By 29 May

• Payment of social security contributions to EFKA and other Social Security Organizations for the payroll period of April.  
  

By 1 June

• Submission of the APR for the payroll period of April.