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Greece extends deadline for submission of mandatory disclosure reports

29 January 2021

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Tax Alerts, Information Reporting, Legis...

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Greece, European Union

On 28 January 2021, Greece’s Independent Authority for Public Revenue (IAPR) issued Circular A. 1017/2021 (Government Gazette FEK Β 28.1.2021) which provides for an extension of the deadline for the submissions of reportable arrangements.In accordance with this decision, the 30-day deadline for reporting shall start as of 1 February 2021:For arrangements concerning the deferral period i.e., the period between 1 July 2020 and 31 December 2020For arrangements concerning the period between 1 January 2021 and 31 January 2021In addition, it is clarified that the deadline for reporting the “historical arrangements” remains the same (i.e., arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020). The...