Greece has added Rwanda and Senegal to its list of Reportable Jurisdictions for the 2026 automatic exchange of financial account information under the Common Reporting Standard, while Rwanda, Senegal and Trinidad and Tobago have been included as Participating Jurisdictions from 2025. 

RF Report

The Greek Public Revenue Authority (AADE) has updated the lists of Reportable Jurisdictions and Participating Jurisdictions used for the automatic exchange of financial account information under the Common Reporting Standard (CRS), following the publication of Decision A.1107 in the Government Gazette on 26 May 2026.

The decision, issued by the Governor of the Independent Authority for Public Revenue (IAPR/AADE) on 21 May 2026, amends Decision POL. 1137/2017, which establishes the jurisdictions subject to reporting and participation requirements for the implementation of the CRS framework in Greece.

The changes include the removal of Curaçao and the addition of Armenia, Belize and Uganda for 2024 data, as well as Moldova and Ukraine for both 2023 and 2024 data.

For the 2026 exchange cycle, relating to 2025 financial account information, Rwanda and Senegal have been added as Reportable Jurisdictions for both 2024 and 2025 reporting periods.

The decision also revises the list of Participating Jurisdictions, which are recognised for the application of CRS reporting and due diligence requirements.

Effective from 1 January 2025, Uganda, Rwanda, Senegal and Trinidad and Tobago have been added to the existing list of Participating Jurisdictions. The inclusion of Trinidad and Tobago remains subject to the activation of the exchange relationship between Greece and Trinidad and Tobago under the Multilateral Competent Authority Agreement (MCAA).

From 1 January 2026, all jurisdictions listed in the existing CRS participation tables are regarded as Participating Jurisdictions for the purposes of reporting and due diligence obligations.

The Decision took effect upon its publication on 26 May 2026.