Following several announcements by the Tax Department, the
deadlines for filing the Company Income Tax Return (TD4) for the
tax years 2022 and 2023 are as follows:
TD4 2022
- For companies without an obligation to file a Summary
Information Table (SIT):
The deadline was 31st March 2024.
- For companies with an obligation to file a
SIT:
The deadline was 28th February 2025 (ΚΔΠ 359_2024.pdf).
However, by decision of the Tax Commissioner, the Tax Department
has informed that, the monetary penalty of €100 will not be
imposed provided that the TD4 2022 is filed by 31st May 2025,
regardless of the obligation to file a SIT (Announcement).
TD4 2023
- For companies without an obligation to file a
SIT:
The deadline is 31st March 2025.
However, by decision of the Tax Commissioner, the Tax Department has informed that, the monetary penalty of €100 will not be imposed provided that the TD4 2023 is filed by 30th June 2025 (Announcement).
- For companies with an obligation to file a
SIT:
The deadline is 30th November 2025 (ΚΔΠ 383_2024.pdf).
Payment of Tax Charge
The deadlines for the payment of the tax charge for 2022 and 2023 were:
- 2022: 1st August 2023
- 2023: 1st August 2024
Late payments are subject to interest and monetary penalties.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
