ESPL Returns in Greece
Due date and frequency of ESPL returns in Greece
The deadline for submitting recapitulative statements for intra-Community transactions in good time (forms Φ4 & Φ5) is the 26th day of the month after the end of the reporting period.
If the 26th day coincides with an official holiday, Saturday or Sunday, the deadline is extended to the next working day.
ESL returns shall be submitted electronically on TAXISnet, on a monthly basis.
Find here the official information about ESL returns (or recapitulative statements) in Greece.
Nil and corrective ESPL returns in Greece
If there are no intra-Community transactions to be reported in a given period, a nil an ESPL is not due in Greece.
Errors or omissions in an ESPL return must be corrected. You can submit a corrective return in the electronic portal TAXISnet.
Penalties for late ESPL returns in Greece
Failing to comply with ESPL regulations is punished with a penalty of EUR 100 for each return not filed.
