AADE has introduced a dedicated DAC9/GIR portal to support the electronic submission of the GloBE Information Return (GIR), related notifications and automatic exchange of information under Greece's Pillar Two framework.
The Greek Public Revenue Authority (AADE) has launched the DAC9/GIR web portal to facilitate the electronic submission of the GloBE Information Return (GIR), also referred to as the Top-up Tax Information Return, together with related notifications required under Greece’s implementation of the Pillar Two global minimum tax rules.
Launched on 7 July 2026, the portal is available in both Greek and English and provides separate electronic applications for filing the Top-up Tax Information Return and submitting notifications identifying the filing entity and the jurisdiction from which Greece will receive the GIR through automatic exchange of information.
The notification application is available to liable constituent entities through an authorised accountant or legal representative. The GIR filing application enables electronic submission of the return.
In addition to the filing applications, the portal includes compliance resources such as a user guide for the notification application, a validation tool for checking XML schema compliance before submission, the OECD guidance on the GIR XML schema, a user guide covering first GIR filings and exchanges issued in June 2026, and the relevant legislative and administrative framework.
Under paragraph 2 of Article 48 of Law No 5100/2024, constituent entities established in Greece must submit a Top-up Tax Information Return electronically to the Tax Administration. The return may be submitted by a designated local entity on behalf of the constituent entity. For joint ventures, joint venture affiliates and minority-owned constituent entities, the return is filed by the member designated by the MNE Group or the large-scale domestic group covered by Law No 5100/2024.
The legislation requires the Top-up Tax Information Return to be submitted no later than 15 months after the last day of the reporting fiscal year. For the first reporting fiscal year, beginning on 31 December 2023, the filing deadline is extended to 18 months after the end of the reporting fiscal year.
Greece has also incorporated the automatic exchange of Top-up Tax Information Returns through Article 9AE of Law No 4170/2013, which requires the competent Greek authority to exchange the returns with the competent authorities of other European Union Member States. The exchanges generally take place within three months after the filing deadline, or within three months of receipt where a return is submitted after the deadline. For the first reporting fiscal year commencing on 31 December 2023, the exchange must take place no later than six months after the filing deadline and, in any event, not before 1 December 2026.
Article 9AE also provides for the central filing approach, allowing constituent entities in Greece to rely on a Top-up Tax Information Return submitted by the ultimate parent entity or a designated filing entity located in another European Union Member State, instead of requiring local filing, where the applicable conditions are met.
Earlier, AADE published two administrative guidance documents for taxpayers subject to Pillar Two global minimum tax requirements under Bill 5100/2024.
