Companies subject to Law 138(I)/2024 must submit the Income Tax Information Report through the Department’s cashier with a €20 fee. The process will be revised with a new electronic system expected in early 2027.
The Department of Registrar of Companies and Intellectual Property announces that companies subject to the provisions 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 submission fee of twenty euro (€20).
The submission procedure will be revised once the Department’s new electronic system is implemented, which is expected within the first quarter of 2027. A relevant announcement will be issued in due course.
The Report must be prepared in accordance with the common template and electronic reporting formats provided in Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024. This regulation establishes the common template and electronic formats for income tax information reports. The regulation can be accessed at the following link: https://eur-lex.europa.eu/legal-content/EL/TXT/HTML/?uri=OJ:L_202402952.
