The employee is always obliged to file for tax return. The employer is obliged to report and withhold tax on monthly basis. Withheld tax and the monthly report of the employer is due within two months after the month concerned. A yearly report is not required.
| The due date for the tax return falls on June 30 and it cannot be extended, unless the ministry amends the deadline |
The tax return can be filed electronically, by post or personally. Representation by a tax adviser is voluntary but requires a signed power of attorney. However, tax residents of other countries need a local tax representative for deliveries from tax authorities.
Entitlement to tax benefits is subject to condition of having at least 90% of the total income from sources in Greece. Depending on the respective tax benefit, the evidence or documentation may need to be presented to the tax authorities with the tax return.
In general, the income is attributable to the country where the work is performed. If the income or its part cannot be attributed to one country as a whole, then a ratio based on respective time worked in Greece and other countries is applied. Individual parts of income may need individual evaluation and attribution ratio as they may concern different time periods or situations; this may concern especially paid vacation (provided for a year of work), state holiday, sickness, bonuses and benefits.
Disclaimer
Please note that our posts and articles have been prepared for general guidance on the matter and do not represent a customized professional advice. Furthermore, because the legislation is changing continuously, some of the information may have been modified after the publication has been released. Atlas Consulting does not take any responsibility and is not liable for any potential risks or damages caused by taking actions based on the information provided herein.