Extension of Submission Deadlines for Corporate Income Tax Returns and Summary Information Table for tax year 2022

Written by Demetris Nicolaides
26 February, 2024

On 23 February 2024 a Decree (Κ.Δ.Π. 59/2024) was published in the Official Gazette, extending to 30 November 2024 the submission deadlines for:

  • The Corporate Income Tax returns (TD4) for tax year 2022 and
  • The Summary Information Table (SIT) for tax year 2022

for taxpayers who, as per Section 33 of the Income Tax Law (Ν118(I)/2002) as amended, have related party transactions and have an obligation to file a Summary Information Table (SIT).

Electronic Submission Process

The SIT is only submitted electronically through the Tax For All (TFA) Taxpayer Portal and will be available within the next few weeks when a relevant announcement will be issued.

Local File Submission Deadline

As a result of the above change, the deadline for the submission of the Local File for tax year 2022 is also extended to 30 November 2024.


A penalty of five hundred euros (€500) is imposed for not submitting the SIT by the deadline 30 November 2024.

We are available for any additional inquiries or clarifications you may require.

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