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  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 11/15/2012

Greece - New accounting rules; withholding tax payment dates 

November 15:   Newly enacted law in Greece amends the bookkeeping and accounting rules for taxpayers. The new measures are effective beginning 1 January 2013.

Among the new provisions are rules concerning when books are to be maintained electronically.


Read a November 2012 report [PDF 127 KB] prepared by the KPMG member firm in Greece:
Code of Tax Reporting Transactions

Dates for remitting withholding tax

The dates for filing returns and for making remittances of withholding tax (for example, 25% on compensation and royalties paid to foreign entities) are based in part on the month of withholding.


Submissions of payroll withholding can vary, depending on whether the enterprise employs more than 50 employees and based on the last digit of the taxpayer’s registration number.


Read a November 2012 report [PDF 215 KB] prepared by the KPMG member firm in Greece: Obligations of enterprises arising from income taxation legislation




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