Pillar II: Extension of top-up tax returns filing deadline and launch of the GIR platform
On 9 July 2026, the Independent Authority for Public Revenue (IAPR) issued an updated Q&A document regarding Pillar II compliance obligations in Greece. Following the extension of the deadline for the submission of the GloBE Information Return (GIR) and the relevant notification to 30 October 2026, the updated guidance clarifies that the deadline for filing the corresponding top-up tax returns has also been extended to 30 November 2026. Such extension applies to MNE Groups and large-scale domestic Groups with a financial year ending up to 31 March 2025.
In addition, the IAPR has made available the dedicated platform for the filing of the GloBE Information Return (GIR). MNE Groups that intend to file their GIR in Greece are required to register on the platform and submit the GIR electronically in XML format. According to the guidance published on the IAPR's dedicated website, the XML file should generally comply with the OECD GIR XML Schema specifications.
