Resources
Every recurring deadline that applies to a Greek business, and what actually happens if you miss one.
This calendar covers the obligations that recur. It does not cover one-off events — transfers, restructurings, audits — because those depend on your circumstances and belong in a conversation rather than on a page.
Dates shift when they fall on weekends or public holidays. We issue each client a personalised version every January with only the deadlines that apply to them.
| Obligation | Frequency | Deadline | If you miss it |
|---|---|---|---|
| VAT return (monthly filers) | Monthly | Last working day of the following month | Automatic penalty plus interest from day one |
| VAT return (quarterly filers) | Quarterly | Last working day after quarter end | Automatic penalty plus interest |
| MyData transmission | Continuous | Within the statutory window per document type | Mismatch flags, and questions much later |
| Payroll and Ergani filings | Monthly and event-driven | Before the change takes effect | Fixed penalties per filing, per employee |
| Withholding tax returns | Monthly | End of the second following month | Penalty plus interest |
| Provisional corporate tax | Instalments | As assessed on the annual return | Interest, and enforcement if left |
| Annual corporate return | Annual | Statutory deadline following year end | Escalating penalties; audit risk rises |
| Personal return (E1/E2/E3) | Annual | Statutory summer deadline | Penalty plus loss of instalment options |
| ENFIA | Annual | As assessed | Interest; obstacles on any transfer |
| Recapitulative statements | Monthly | By the 26th of the following month | Penalties, and questions about your OSS position |
One deadline deserves separate mention. A tax pre-audit letter carries a nine-day response window, and it is not extended for good reasons, holidays, or the fact that your accountant is away.
Most of the work in answering one is assembling the file, and that takes the time it takes. If a letter arrives, call the same day.
Every client gets a personalised calendar each January. It is the least interesting thing we do and the one that prevents the most penalties.