Submission of employer’s tax return TD7 for the year 2023

As every year, we inform you again this year that for those entities employing employees, they must submit to the tax department an employer’s tax return TD7 in which all earnings and deductions of each employee are recorded.

The employer’s tax return is posted on the TAXISnet Service and is available for submission.

We remind you that companies and self-employed persons who employed employees for the year 2023 are obliged to submit an employer’s tax return. The deadline for filing an employer’s tax return for tax year 2023 is May 31, 2024.

Any submission of a tax return after May 31, 2023 is considered a late filing of a return and will incur a €100 surcharge.

For all deadlines and charges of the tax department and other related to individuals and companies you can follow the links below.

Tax deadlines

Interest and fines

Employer’s tax return for the year 2024

For the year 2024, we inform you that regarding the employer’s tax return TD7 and the submission of a Withholding Tax & Contribution Return through the TAX FOR ALL (TFA) system, due to the gradual transition to the new TFA Computerized System, the tax return for the year 2024 and beyond will be submitted through the TFA system and not through the TAXISnet system.

It is also noted that, for the year 2024, ONLY an annual tax return will be submitted within the year 2025, while for the following years monthly Declarations will also be submitted.

In addition, we inform you that, for the submission of the employer’s tax return ΤΦ7 for the year 2024, the registration of a valid Tax Identification Number is required for all employees. Therefore, we recommend to all employers to urge all their employees to register with the tax department to obtain a tax identification number. Otherwise, employers will not be able to submit the relevant tax return TD7 for the year 2024.

We would also like to inform you that the process of payment of the withheld Tax and Contributions for the year 2024 continues to be done through the Tax Portal, at the specified time.

How we can help

Our firm is at your disposal to help you complete the submission of your tax return TD7 to the tax department. Contact us for immediate and effective support.

Contact details

Tel. +357 22 340000

Email: [email protected]

The authors expressly disclaim all and any liability and responsibility to any person, entity, or corporation who acts or fails to act as a consequence of any reliance upon the whole or any part of the contents of this publication.

Accordingly, no person, entity, or corporation should act or rely upon any matter or information as contained or implied within this publication without first obtaining advice from an appropriately qualified professional person or firm of advisors, and ensuring that such advice specifically relates to their particular circumstances.