Greece: Extension of Pillar Two top-up tax returns filing deadline and launch of GIR platform
The filing deadline for top-up tax returns has been extended to November 30, 2026, for groups with a financial year ending on or before March 31, 2025.
The Independent Authority for Public Revenue (IAPR) on July 9, 2026, issued an updated question and answer (Q&A) document regarding Pillar Two compliance obligations in Greece, clarifying that the deadline for filing the corresponding top-up tax returns has been extended to November 30, 2026.
This extension follows an earlier extension of the deadline for submitting the GloBE information return (GIR) and the relevant notification to October 30, 2026. The updated top-up tax return extension applies to multinational enterprise (MNE) groups and large-scale domestic groups with a financial year ending on or before March 31, 2025.
In addition, the IAPR has made available a dedicated platform for filing the GIR.
Read a July 2026 report prepared by the KPMG member firm in Greece