On 25 September 2023, the Greek government extended the deadlines for filing several tax declarations to 30 November 2023 for taxpayers affected by the September 2023 floods. This extension applies to taxpayers whose registered office, branch of business activity or residence is located in an affected area.
The following tax declarations are covered by the extension:
- VAT recapitalization tables
- VAT returns and resulting tax payments
- Declarations and payments concerning stamp duties and other indirect taxes, fees, and contributions for the state or third parties
- Withholding tax returns on income from salaried employment and pensions
- Withholding tax returns for dividend, interest, royalties, technical works, and lawyers’ fees
- Tax returns on inheritances, donations, parental benefits, gambling winnings, and real estate transfers by individuals and legal entities
The original deadlines for these declarations were between 4 September and 31 October 2023.
This extension is intended to provide relief to taxpayers who have been affected by the floods and give them more time to prepare and file their tax declarations.