Submission of Company Income Tax Return (Τ.Φ.4) and Self-Employed Individuals with Obligation to Prepare Accounts (Τ.Φ.1 λογ.) for the year 2022, without the Imposition of Financial Penalties, until 31 May 2025
The Tax Department informs that, according to the Laws on the Certification and Collection of Taxes (N4/1978), the deadline for submitting the Income Tax Return for Companies (Τ.Φ.4) and Self-Employed Individuals with the obligation to prepare Accounts (Τ.Φ.1 λογ.) for the 2022 tax year was 31 March 2024.
However, it is clarified that, based on a decision from the Commissioner of Taxation, no financial penalties will be imposed if the above-mentioned returns are submitted by 31 May 2025.
Submission of the returns after 31 May 2025, will result in a financial penalty of €100 for late submission.
Source: Tax Department
