From this service you can submit the notification of the entities obliged to submit the top-up tax information return of paragraph 4 of Article 48 of Law 5100/2024, for the fiscal years 2024 and onwards.
Deadlines
The submission of the notification of the entities obliged to submit the Top-up Tax Information Return is made no later than fifteen (15) months after the last day of the reporting fiscal year.
Specifically, for the first fiscal year in which an MNE group falls within the scope of Law 5100/2025 ("transitional fiscal year"), the notification of the entities obliged to submit the Top-up Tax Information Return is submitted to the Tax Administration no later than eighteen (18) months after the last day of the reporting fiscal year.
In view of the first application of the submission of Top-up Tax Information Returns (GIR Return) and in order to facilitate obliged entities that are members of Multinational Enterprise Groups, by Decision A.1131/2026 of the Governor of the IAPR, Georgios Pitsilis, the submission deadline for financial years ending up to and including March 31, 2025 is postponed until October 30, 2026. By the same date, the aforementioned obliged persons may also submit the relevant notification.
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