Summary Information Table

All taxpayers with related party transactions have to submit a Summary Information Table



From the tax year 2022 onwards, all taxpayers that engage in transactions with related parties, have to submit a Summary Information Table (SIT).

The SIT includes details of the related party transactions, including legal names, tax residencies, tax numbers, the values of the transactions and more.

The deadline for the submission of the SIT for the year 2022 has been extended up to 30 November 2024 whilst the normal submission date for the years 2023 onwards is together with the tax return i.e. 31 March each year.

The only way to submit the SIT is through the Tax For All (TFA) portal.

Taxpayers and their representatives are urged to visit the relevant Q&A section of the Tax Department here.

The Tax Department has also issued a guide for completing the SIT which can be found on their website (available only in Greek)

PGE&Co remains at your disposal for any clarifications and for further assistance that might be needed on this or on any other matter.

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