Submission of income tax information report under law 138(I)/2024

The Department of Registrar of Companies and Intellectual Property announces that companies falling within the scope of Law 138(I)/2024 must submit the Income Tax Information Report for financial years starting on or after June 22, 2024.

The submission is to be made through the Department’s cashier upon payment of a €20 fee.

The submission procedure will be revised once the Department’s new electronic system is implemented, expected in the first quarter of 2027. A relevant announcement will be issued in due course.

The Report must be prepared according to the common template and electronic reporting formats provided in Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024, which lays down the formats for income tax information reports. The regulation can be accessed at: https://eur-lex.europa.eu/legal-content/EL/TXT/HTML/?uri=OJ:L_202402952.