Pillar II: Decision A.1131/2026 published on the submission and exchange of GloBE Information Returns (GIRs)
On 1 July 2026, Decision A.1131/2026 (Government Gazette B’ 3921) of the Independent Authority for Public Revenue (IAPR) was published, establishing the procedure and defining the details for the submission and exchange of GloBE Information Returns (GIRs) within the framework of the Pillar II rules. Below we summarize some of the key considerations of the relevant decision.
Following the relevant IAPR Press Release published on 29 June 2026, the Decision extends the deadline for the submission of the GIR and the related notification (depending on what is required to be submitted) until 30 October 2026 for Multinational Enterprise (MNE) Groups and large-scale domestic groups whose reporting fiscal year ends on or before 31 March 2025.
Moreover, the Decision specifies that the GIR is required to be completed using the standardized template included in Section IV of Annex VII to Law 4170/2013, as amended to incorporate into Greek legislation the provisions of Council Directive (EU) 2025/872 (DAC9). Said return is required to be filed in XML format, in accordance with the technical specifications based on Commission Implementing Regulation (EU) 2015/2378, thereby ensuring the standardized exchange of information between the competent tax authorities.
Furthermore, it is clarified that Groups should take into account all relevant OECD Guidelines and administrative guidance, which provide instructions for the proper completion of the required fields and the presentation of information.
The Decision also highlights that constituent entities are required to use the Latin alphabet, applying internationally recognized transliteration standards (e.g., ISO 8859, ISO 843) when completing the GIR.
In addition, clarifications are provided for multi-parented groups. Among others, the Decision stipulates that the GIR is required to be submitted by the Ultimate Parent Entity (UPE) or the designated filing entity established in Greece. Said return should include information relating to each of the groups that form part of the relevant multi-parented group.
The extension of the filing deadline for the GIR and related notifications provides additional time for the preparation of the required information.
Nevertheless, MNE Groups and their Greek constituent entities are encouraged to leverage such additional time to ensure compliance with their Pillar II obligations, particularly given that Decision A.1131/2026 does not make any reference to the deadline for filing of the relevant top-up tax returns, whose deadline remains on 31 July 2026.
