The Greek Public Revenue Authority (AADE) issued Decision No. A. 1020 on 11 February 2025, introducing the form and defining content of the corporate income tax return for the 2024 tax year, along with relevant instructions.
The Decision applies to all legal entities and legal entities under Article 45 of Law 4172/2013, regardless of their accounting system (single-entry or double-entry bookkeeping) or the method of preparing their financial statements (based on International Financial Reporting Standards or Greek Accounting Standards).
Various changes have been made to the form, including the introduction of Code 990 in the tax calculation table for the new digital transaction fee, which replaced the stamp duty as of 1 December 2024.
The return deadline for the tax year ending on 31 December 2024 is 15 July 2025, and the first installment is due by 31 July 2025.
Special instructions apply to legal persons and entities that have been dissolved or entered liquidation.
Submission is mandatory via electronic communication methods or, in specific cases, in handwritten form to the competent tax authority.
