Greece - Tax Updates: May 11th 2023

Consistent with our commitment to provide updated information on current tax issues, we set down below a brief overview of the provisions of circular E. 2031/2023 on business income arising from the performance of single or recurrent transactions with the purpose of generating profit

In this edition (Download PDF)

• Article 21 par. 3 ITC: Business income arising from the performance of single or recurrent transactions with the purpose of generating profit
• Issues clarified by virtue of E. 2031/2023
  • Business Transaction
  • Profit
  • The purpose of generating profit
  • Number of Transactions 
  • Excluded transactions
  • Reporting via income tax return (Ε1 Form)