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Greece tax & financial deadlines

AADE and e-EFKA obligations: VAT, intra-EU statements, corporate tax, withholding and social insurance.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Periodic VAT return

    Έντυπο 050
    File & pay

    By the last working day of the month after the month or quarter of reference.

    Periodic VAT return for the month or quarter.

    Applies to: VAT-registered businesses (monthly with double-entry books, quarterly with single-entry books)

    Authority: Independent Authority for Public Revenue (ΑΑΔΕ)ΑΑΔΕ — Δηλώσεις ΦΠΑ & VIESLast checked Wednesday 7 October 2026

  • Corporate income tax return

    Έντυπο Ν
    File

    By the last working day of the 6th month after the end of the tax year (e.g. 15 July 2026 for tax year 2025, as announced by AADE).

    Annual income tax return for legal entities.

    Applies to: Legal persons and entities

    Authority: Independent Authority for Public Revenue (ΑΑΔΕ)ΑΑΔΕ — Δήλωση φορολογίας εισοδήματος νομικών προσώπωνLast checked Wednesday 7 October 2026

  • Withholding tax return and payment (incl. salary tax)

    File & pay

    No later than the end of the second month after the date of the payment subject to withholding.

    Withholding tax returns for salaries and other payments subject to withholding.

    Applies to: Employers and businesses making payments subject to withholding

    Authority: Independent Authority for Public Revenue (ΑΑΔΕ)ΑΑΔΕ — Υποβολή δηλώσεων παρακρατούμενων φόρωνLast checked Wednesday 7 October 2026

  • Analytical periodic declaration of social insurance (ΑΠΔ)

    File

    Within the submission window for each wage period published in e-EFKA's annual general circular.

    Monthly employer social insurance declaration.

    Applies to: Private-sector employers (common enterprises and construction works)

    Authority: e-EFKA (Unified Social Security Fund)e-ΕΦΚΑ — ΑΠΔ Κοινών Επιχειρήσεων και Οικοδομοτεχνικών ΈργωνLast checked Wednesday 7 October 2026

  • Payment of employer and employee social insurance contributions

    Pay
    Verification pending

    Payment deadline not yet confirmed on an official e-EFKA page.

    Monthly payment of current social insurance contributions.

    Applies to: Employers of salaried staff

    Only a non-government source states the payment deadline; awaiting the official e-EFKA wording.

    Authority: e-EFKA (Unified Social Security Fund)e-ΕΦΚΑ — ΑΠΔ Κοινών Επιχειρήσεων και Οικοδομοτεχνικών ΈργωνLast checked Wednesday 7 October 2026