The Public Revenue Authority has published a legal document entitled “ΔΕΑΦΒ 1086197 ΕΞ 2016” on 2nd June 2016 for providing clarifications that the acquiring company is responsible for the submission of the relevant transfer pricing documentation with respect to transactions that have taken place after the preparation of the merger balance sheet and the final registration of the merger decision in the business register. The deadline for the submission of the TP documentation by the acquiring company is 4 months from the preparation of the merger balance sheet.
Related Posts
Greece joins multilateral competent authority agreement on the exchange of GloBE information (GIR MCAA)
April 03, 2026
Greece joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 18 March 2026, according to an OECD update published on 31 March 2026. The GIR MCAA is a global multilateral agreement developed by
Read More
Greece: AADE extends VAT transition deadlines for farmers with high subsidies
April 02, 2026
Greece’s Independent Authority for Public Revenue (AADE) has issued circular E.2014/2026 on 24 March 2026, providing guidance on submitting change-of-status declarations for farmers moving from the special VAT regime to the standard VAT regime
Read MoreGreece consults DAC9 Top-up Tax Information Return, DAC8 crypto-asset reporting
April 01, 2026
The Greek Ministry of Finance (MoF) has launched a public consultation on a draft bill aimed at modernising administrative cooperation in taxation and implementing recent European Union directives on 29 March 2026, after which it is expected to
Read More
Greece confirms UTPR, transitional CbCR safe harbours under Pillar Two enters into force
March 30, 2026
Greece’s Ministry of Finance (MoF) has confirmed that the undertaxed profits rule (UTPR) and the transitional country-by-country reporting (CbCR) safe harbours under Pillar Two, as established in the Minimum Taxation Directive (2022/2523),
Read More
Greece: AADE issues guidance on digital transaction tax application
March 24, 2026
Greece’s Independent Authority for Public Revenue (AADE) issued Circular E. 2011 on 10 March 2026, providing detailed guidance on the application of the Digital Transaction Tax (Law 5177/2025), which replaced the Stamp Duty on 1 December
Read MoreGreece opens myAADE portal for 2025 income tax returns
March 18, 2026
Greece’s Independent Authority for Public Revenue (AADE) has opened the myAADE online portal for the submission of individual and corporate income tax returns for the 2025 fiscal year, with filing windows beginning in mid-March 2026. For
Read More