Following recent amendments to the Assessment and Collection of Taxes Law, effective from 1 January 2026, revised administrative penalties will apply to the late submission of corporate income tax returns.
For filing deadlines occurring after 1 January 2026, the fixed penalties have increased from €100 as follows:
- €500 – for companies with turnover or total assets exceeding €1,000,000
- €250 – for all other companies
Thank you and remain at your disposal