Greece: Guidance on submission and exchange of GloBE information returns (GIRs)

Decision A.1131/2026 of the Independent Authority for Public Revenue (IAPR) (published in government gazette B’ 3921 on July 1, 2026) establishes the procedure and provides details for submission and exchange of GloBE information returns (GIRs).

In particular, the decision extends the deadline for the submission of GIRs and related notifications until October 30, 2026, for multinational enterprise (MNE) groups and large-scale domestic groups whose reporting fiscal year ends on or before March 31, 2025. However, the decision does not make any reference to the deadline for filing of the relevant top-up tax returns, whose deadline remains July 31, 2026.

The decision also:

• 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)) and to be filed in XML format (in accordance with the technical specifications based on Commission Implementing Regulation (EU) 2015/2378), thereby facilitating the standardized exchange of information between the competent tax authorities
• Clarifies that groups must 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
• 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
• Provides clarifications for multi-parented groups, stipulating that the GIR is required to be submitted by the ultimate parent entity (UPE) or the designated filing entity established in Greece and must include information relating to each of the groups that form part of the relevant multi-parented group

Read a July 2026 report prepared by the KPMG member firm in Greece