---
name: gr-partnerships-single-entry
description: "Greek income tax for tax year 2026 on partnerships and other legal entities that keep single-entry books: general and limited partnerships (ΟΕ, ΕΕ), civil-law partnerships (αστικές εταιρείες, κοινωνίες), joint ventures (κοινοπραξίες) and similar entities under the Income Tax Code (ν. 4172/2013) arts. 45, 47, 58, 64, 67, 68 and 71. Covers who may keep single-entry books (EUR 1.5m turnover, ν. 4308/2014 art. 2), profit as income less expenses with no deemed-profit floor, the 22% rate, losses, the trade fee, the 80% prepayment, form N, profit shares to partners (no withholding), the switch from double to single entry, and penalties. Trigger on: ΟΕ ΕΕ φορολογία, απλογραφικά βιβλία, προσωπική εταιρεία φόρος, αστική εταιρεία έντυπο Ν. Out of scope: entities on double-entry books (gr-corporate-income-tax), sole traders and partners' own income (gr-income-tax), VAT (gr-vat-return), EFKA (gr-efka)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gr-partnerships-single-entry"
  jurisdiction: "GR"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Greece: partnerships and other entities on single-entry books (tax year 2026)

Source-cited draft: not reviewed by an accountant, not for filing. Built by Michael Cutajar and the OpenAccountants team.

A Greek partnership is not transparent. The ΟΕ, the ΕΕ, the civil-law partnership and the joint venture are taxpayers in their own right, and pay legal-entity income tax on their profit. This skill covers those entities when they keep single-entry books (income and expense books). The rules are in the Income Tax Code (Κώδικας Φορολογίας Εισοδήματος, ν. 4172/2013, "ITC"), read in the Ministry of Finance codification up to ν. 5264/2025. Book-keeping categories are in the Greek accounting standards law (ν. 4308/2014). Fines are in the Tax Procedure Code (ν. 5104/2024, "TPC"). The trade fee is in art. 31 of ν. 3986/2011, as replaced by art. 3 of ν. 5162/2024.

Related skills: `gr-corporate-income-tax` (entities on double-entry books: the full base, depreciation table, interest limitation, participation exemption, withholding on payments), `gr-income-tax` (sole traders and the partners' own returns), `gr-cross-border`, `gr-vat-return`, `gr-efka`, `gr-company-formation`.

## Who this applies to

- **Taxable entities** (ITC art. 45). Legal-entity income tax applies to partnerships (προσωπικές εταιρείες) formed in Greece or abroad (art. 45(b)); civil-law associations and civil partnerships, profit-making or not, including silent partnerships, where they carry on a business or profession (art. 45(e)); joint ventures (art. 45(f)); and other legal entities defined in ITC art. 2 (art. 45(g)).
- **Single-entry entities follow art. 47 only.** The last sentence of art. 45 says that for legal persons and entities keeping single-entry books "only the provisions of article 47" apply. Art. 47(4) then applies the business-profit rules written for individuals, arts. 21 to 28.
- **Who may keep single-entry books** (ν. 4308/2014).
  - The ΟΕ, the ΕΕ, the sole trader and any other entity required to apply the law by a tax or other provision are "art. 1(2)(c)" entities (art. 1(2)(c)). Civil partnerships and joint ventures fall in this group as entities brought in by tax law. AADE confirms that non-profit bodies with business income are in it, with the EUR 1.5m test (AADE Q&A manual, May 2026, chapter 8, Q9).
  - An art. 1(2)(c) entity is a very small entity if its turnover is not over EUR 1,500,000, with no other test (art. 2(3)). A very small art. 1(2)(c) entity may prepare only the B.6 income statement (art. 16(8)). An entity that prepares no balance sheet may use a single-entry system (income and expense books) instead of double entry (art. 3(12)).
  - Fuel retailers (ν. 3054/2002) in the art. 1(2)(c) group use the small-entity turnover limit of art. 2(4) instead of EUR 1,500,000 (art. 30(11)). AADE gives that limit as EUR 10,000,000 for two periods in a row (AADE Q&A manual, May 2026, chapter 8).
  - A change of size category takes effect only after the threshold is crossed, or no longer crossed, for two periods in a row. It applies from the period after those two (art. 2(9)). A turnover for a period that is not twelve months is scaled to a year (art. 2(8)).
  - An ΟΕ or ΕΕ whose partners all have limited liability because they are capital companies (ΑΕ, ΕΠΕ, ΙΚΕ, or comparable) is an art. 1(2)(b) entity, not an art. 1(2)(c) entity. The EUR 1.5m single-entry route in art. 2(3) is written only for art. 1(2)(c) entities, so this skill does not apply to it. Use `gr-corporate-income-tax`.
  - An entity may keep double-entry books by choice. It is then taxed under `gr-corporate-income-tax`, at the same 22% rate.
- **Residence.** An entity formed under Greek law, with its seat in Greece, or with its place of effective management in Greece is resident (ITC art. 4(3)). Residents are taxed on worldwide income. A foreign partnership pays Greek tax on the profit of a Greek permanent establishment.
- **Out of scope here.** Entities on double-entry books, capital companies (ΑΕ, ΙΚΕ, ΕΠΕ), agricultural cooperatives (10% rate), the partners' own income tax returns, and VAT.

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Income tax, art. 45(b) to (g) entities keeping single-entry books | 22% of taxable profit | 2021 onward, so 2026 | ITC art. 58(1)(a): https://minfin.gov.gr/wp-content/uploads/2026/04/ΚΩΔΙΚΟΠΟΙΗΣΗ-ΤΟΥ-ΚΩΔΙΚΑ-ΦΟΡΟΛΟΓΙΑΣ-ΕΙΣΟΔΗΜΑΤΟΣ-ΜΕΧΡΙ-ΤΟ-Ν-5264-2025.pdf |
| Deemed minimum profit | None for entities. The minimum-income rule of art. 28A applies only to individuals running a sole trade | 2026 | ITC arts. 47(4) and 28A(1) |
| Single-entry turnover limit, art. 1(2)(c) entities | Turnover not over EUR 1,500,000 | 2026 | ν. 4308/2014 art. 2(3): https://minfin.gov.gr/wp-content/uploads/2024/02/%CE%9D-4308-2014.pdf; applied for 2026 in AADE Q&A manual, May 2026, chapter 8, Q9 |
| Change of book category | After two periods in a row over (or back under) the limit | 2026 | ν. 4308/2014 art. 2(9) |
| Loss carry-forward | 5 years, oldest first; no carry-back | 2026 | ITC arts. 47(4) and 27(1) |
| Prepayment of next year's tax | 80% of the current year's tax, less Greek tax withheld at source | 2026 | ITC art. 71(1) and 71(6) |
| Prepayment, new legal entities | Rate cut by 50% (so 40%) for the first three financial years; not for entities formed by conversion or merger | 2026 | ITC art. 71(3) |
| Withholding on profit shares paid to partners | None: the profit is taxed only in the name of the entity | 2026 | AADE Q&A manual, May 2026, section 1.2.4, Q1: https://www.aade.gr/sites/default/files/2026-05/egxeiridio_erotiseon_apantiseon_forologias_may_2026.pdf |
| Withholding on undistributed profit when books change from double to single entry | 5% (the dividend rate) | 2026 | ITC arts. 64(10) and 64(1)(a) |
| Trade fee, for-profit entity with its seat in a city over 200,000 inhabitants | EUR 1,000 a year | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(c), as replaced by ν. 5162/2024 art. 3: https://www.aade.gr/sites/default/files/2024-12/%CE%9D%205162%202024%20%CE%A6%CE%95%CE%9A%20198.pdf |
| Trade fee, for-profit entity with its seat in a tourist place or a city or village up to 200,000 inhabitants | EUR 800 a year | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(a) |
| Trade fee, civil non-profit partnership (ITC art. 45(e)) | EUR 500 (city over 200,000) or EUR 400 (tourist place, or city or village up to 200,000) | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(b) and (d) |
| Trade fee, each branch | EUR 600 (for-profit entity); EUR 300 (civil non-profit partnership) | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(e) |
| Trade fee exemption for job growth | No fee if average full-time headcount rises by at least 3/12 on the prior year and gross income is not over EUR 2,000,000 | Tax year 2024 onward | ν. 3986/2011 art. 31(4) |
| Return (form N), 31 December year end | 15 March to 15 July of the next year | 2026 | ITC art. 68(2) |
| Instalments | Eight equal monthly instalments, the first by the last working day of July | 2026 | ITC art. 68(3) |
| Late or missing return, single-entry books | EUR 250 per breach | 2026 | TPC art. 53(2): https://www.aade.gr/sites/default/files/2025-12/e2109_2025.pdf |
| Late return, no tax due | EUR 100 per breach | 2026 | TPC art. 53(1) |
| Return never filed where tax would be due | 50% of the tax on the missing return | 2026 | TPC art. 53(6) |
| Inaccurate return | 10%, 25% or 50% of the tax shortfall, by size of shortfall | 2026 | TPC art. 54(1) |

The trade fee is not deductible (ν. 3986/2011 art. 31(6)). There is no exemption for new entities in the 2024 text of art. 31. Entities in liquidation, bankruptcy or dormancy pay no fee, nor do entities operating in villages up to 500 inhabitants or islands under 3,100 inhabitants, unless tourist places (art. 31(2)). Where the business stops or becomes dormant during the year, the fee is cut pro rata to the months of operation, with more than 15 days counting as a month (art. 31(3)).

## The taxable base

1. **Start from the books.** Business profit is all income from business transactions less business expenses, depreciation and provisions for bad debts. Income includes proceeds from selling business assets (ITC art. 21(1), applied by art. 47(4)). All income of an art. 45 entity is business income (art. 47(2)).
2. **No deemed profit.** The minimum taxable income of art. 28A is written for individuals running a sole trade (art. 28A(1)). Art. 47(4) applies arts. 21 to 28 to single-entry entities, which stops before art. 28A. Profit is the actual result. AADE can still assess profit by indirect methods where books are not kept properly, gross margins do not reconcile, or losses are declared for three years in a row with no visible funding (art. 28(1)).
3. **Deductions and add-backs.** The same rules as for companies apply: art. 22 (expenses incurred for the business, real, at market value and documented), art. 23 (non-deductible items, such as fines, purchases over EUR 500 not paid through a bank, and employment-related payments and rent not paid electronically). The trade fee is not deductible (ν. 3986/2011 art. 31(6)), art. 24 (tax depreciation at the statutory rates) and art. 26 (bad debts). The details and the depreciation table are in `gr-corporate-income-tax`. AADE confirms art. 26 applies whether the books are single or double entry (AADE Q&A manual, May 2026, Q7.1 on bad-debt provisions).
4. **Exempt dividends.** Where a single-entry entity receives a dividend that is exempt under art. 48, the exempt amount is deducted from net profit. There is no reserve account (AADE Q&A manual, May 2026, section 1.2.4).
5. **Interest.** Interest on loans from third parties other than banks (a loan from a partner, for example) is not deductible to the extent it exceeds interest at the Bank of Greece rate on credit lines to non-financial companies (art. 23(a)). The 30% EBITDA interest limitation of art. 49 is outside the articles that art. 45 and art. 47(4) apply to single-entry entities. Even if it applied, excess borrowing cost up to EUR 3,000,000 is deductible in any case (art. 49(4)), so it does not affect an entity of single-entry size.
6. **Losses** (art. 27, applied by art. 47(4)). A tax loss carries forward against the next five years' profits, oldest first. No carry-back.
7. **Tax** = taxable profit x 22% (art. 58(1)(a)), less Greek tax withheld on income included in profit (art. 58(3)), less last year's prepayment, less foreign tax credit under art. 9 (art. 68(3)). Add the prepayment for next year (art. 71) and the trade fee.
8. **Profit shares to partners.** The partners' shares are listed in table 1 of form N. Each share is the book profit less the income tax for the year, split by the participation percentages recorded in the AADE registry (shares of capital). Where the published articles of association give different profit shares, the entity enters the amounts actually allocated. Accounting losses brought forward are deducted before the split. Exempt income the entity deducted from taxable profit does not reduce the amount allocated (AADE FAQ on form N, 13 March 2026, Q41 to Q43). No tax is withheld when a partner draws profit from a single-entry entity, because the profit is taxed only in the name of the entity (AADE Q&A manual, May 2026, section 1.2.4, Q1). The rule in art. 47(1) that taxes distributed untaxed profit as business profit does not apply to the tax-free amounts of single-entry entities (AADE FAQ on form N, Q41).
9. **Switching from double to single entry.** The undistributed profits shown at the date of the change are subject to 5% withholding (art. 64(10)). The tax is paid in one sum by the end of the second month after the last year kept in double entry. The same applies when an ΑΕ, ΕΠΕ or ΙΚΕ converts into a partnership and moves to single-entry books. Then the tax is due by the end of the second month after the conversion is completed.

## Deadlines and filing

| Step | What and when | Source |
|---|---|---|
| Return (form N, with the E3 statement and table 1 of partners' shares) | Filed electronically through myAADE. One form N covers all legal persons and entities and both categories of books. AADE computes the tax by the book category registered with the tax office (FAQ Q17). For a 31 December year end: 15 March to 15 July 2027 for tax year 2026 | ITC art. 68(1) and (2); AADE FAQ on form N, 13 March 2026, Q1 |
| Other year ends | By the last working day of the sixth month after the year end | ITC art. 68(2) |
| Liquidation or dissolution | Within one month of the end of the liquidation (interim returns each year if it runs over a year), or of the dissolution where no liquidation is required. No profit is allocated to partners while liquidation lasts | ITC art. 68(2); AADE FAQ on form N, Q44 |
| Payment, 31 December year end | Eight equal monthly instalments, the first by the last working day of July 2027, the last by the last working day of February 2028 | ITC art. 68(3) |
| Payment, dissolved or in liquidation | In one sum, by the working day after filing | ITC art. 68(3) |
| Trade fee | Assessed with the return; paid in the same instalments as the income tax | ν. 3986/2011 art. 31(5) |
| Partners' own returns (E1) | Individuals who are partners in single-entry entities may file their personal return until the last working day of July (31 July 2026 for tax year 2025) | ITC art. 67(3); AADE Q&A manual, May 2026, Q35 |
| Prepayment reduction request | If income is expected to fall by more than 25%, the entity may apply. The nine-month window runs from the start of the new tax year | ITC art. 71(7), applying art. 70 |
| Withholding on a switch to single entry | One sum, by the end of the second month after the last double-entry year (or after a conversion is completed) | ITC art. 64(10) |

## Penalties and interest

- **Late or missing return.** EUR 250 per breach for an entity keeping single-entry books (TPC art. 53(2)). The double-entry figure is EUR 500. A return that shows no tax due: EUR 100 (art. 53(1)). No fine where a late original return shows tax payable of up to EUR 100, or a late amended return adds tax of up to EUR 100 (art. 53(7)).
- **Return never filed where tax would be due.** 50% of the tax on the missing return (TPC art. 53(6)).
- **Inaccurate return.** On the difference between the declared tax and the tax per AADE's corrective assessment (TPC art. 54(1)):
  - 10%, if the difference is 5% to 20% of the declared tax;
  - 25%, if it is over 20% and up to 50%;
  - 50%, if it is over 50%.
- **Books not kept as the law requires.** Where the accounting records are not kept, or the financial statements are not prepared, as the accounting standards law requires, AADE may assess profit from any available evidence or by indirect methods (ITC art. 28(1)(a)). An entity that keeps single-entry books after it has moved into the double-entry category falls in this case.
- **Late payment interest.** Tax not paid by the due date carries interest from the day after the deadline, with no interest on interest (TPC art. 52(1) and (5)). The rate is set outside the TPC; see "Not yet confirmed".

## Cross-border points

- **Non-resident partners.** A profit share from a Greek single-entry partnership carries no Greek withholding, because the profit is taxed only in the name of the entity (AADE Q&A manual, May 2026, section 1.2.4, Q1). The partner's country of residence may treat the Greek partnership as transparent and tax the partner on the share. Ask where each partner is resident.
- **Foreign partnerships.** A partnership formed abroad is a taxable entity under art. 45(b). It files form N and pays 22% on the profit of its Greek permanent establishment.
- **Payments abroad.** Withholding on interest, royalties and fees paid by the entity follows ITC arts. 62 and 64; see `gr-corporate-income-tax`.
- **Foreign tax.** Tax paid abroad on income included in profit is credited under ITC art. 9 (art. 68(3)(c)).

## Worked examples

### Example 1: ΟΕ in Athens, tax year 2026

Delta ΟΕ has two partners, A (60%) and B (40%), and its seat in Athens, a city over 200,000 inhabitants. It keeps single-entry books and its turnover is under EUR 1.5m. Its 2026 income is EUR 300,000 and its booked expenses are EUR 210,000. The expenses include EUR 1,000 of trade fee paid during the year and a tax fine of EUR 500, neither of which is deductible. The trade fee charged with the 2026 return is also EUR 1,000. The prepayment charged with its 2025 return was EUR 15,000. No tax was withheld on its income.

Book profit is 300,000 - 210,000 = EUR 90,000. Taxable profit adds back the trade fee and the fine: EUR 91,500. Tax at 22% is EUR 20,130. The prepayment for 2027 is 80%, EUR 16,104. The amount on form N is 20,130 - 15,000 + 16,104 + 1,000 trade fee = EUR 22,234. That is eight instalments of EUR 2,779.25, the first by 31 July 2027. For table 1 of form N, the profit to allocate is book profit less tax: 90,000 - 20,130 = EUR 69,870. A's share is EUR 41,922 and B's is EUR 27,948. No tax is withheld when they draw it.

```oa-check
name: Delta OE, 2026, single-entry, 22% rate, 80% prepayment, trade fee, partner shares
inputs:
  income: 300000
  expenses: 210000
  trade_fee_expensed: 1000
  fine: 500
  prior_prepayment: 15000
  trade_fee: 1000
  share_a_pct: 60
steps:
  - book_profit: income - expenses
  - taxable: book_profit + trade_fee_expensed + fine
  - tax: taxable * 0.22
  - prepayment_next_year: tax * 0.80
  - payable: tax - prior_prepayment + prepayment_next_year + trade_fee
  - instalment: payable / 8
  - allocable: book_profit - tax
  - share_a: allocable * share_a_pct / 100
  - share_b: allocable - share_a
expected:
  book_profit: 90000
  taxable: 91500
  tax: 20130
  prepayment_next_year: 16104
  payable: 22234
  instalment: 2779.25
  allocable: 69870
  share_a: 41922
  share_b: 27948
```

### Example 2: new civil partnership with a loss brought forward

Two engineers formed a profit-making civil partnership (αστική κερδοσκοπική εταιρεία) and started business in 2025. It was not formed by conversion or merger. Its seat is in a town under 200,000 inhabitants. 2025 closed with a tax loss of EUR 8,000, so no tax and no prepayment were charged with the 2025 return. In 2026, its second financial year, income is EUR 120,000 and deductible expenses are EUR 70,000.

Profit before losses is EUR 50,000. The 2025 loss is set off in full, leaving taxable profit of EUR 42,000. Tax at 22% is EUR 9,240. As a new entity in its first three years, its prepayment rate is half of 80%, so 40%: EUR 3,696. The trade fee for a profit-making entity outside the large cities is EUR 800. The amount on form N is 9,240 - 0 + 3,696 + 800 = EUR 13,736.

```oa-check
name: Civil partnership, 2026, loss carried forward, new-entity 40% prepayment, EUR 800 fee
inputs:
  income: 120000
  expenses: 70000
  loss_2025: 8000
  prior_prepayment: 0
  trade_fee: 800
steps:
  - profit_before_losses: income - expenses
  - taxable: profit_before_losses - min(loss_2025, profit_before_losses)
  - tax: taxable * 0.22
  - prepayment_rate: 0.80 * 0.50
  - prepayment_next_year: tax * prepayment_rate
  - payable: tax - prior_prepayment + prepayment_next_year + trade_fee
expected:
  profit_before_losses: 50000
  taxable: 42000
  tax: 9240
  prepayment_next_year: 3696
  payable: 13736
```

## Ask the client first

1. What is the legal form, and which book category is registered with the tax office? Are all partners capital companies (then the entity is outside the single-entry route)?
2. What was turnover in each of the last two years? Two years over EUR 1.5m moves the entity to double entry.
3. When did it start business, and was it formed by conversion or merger? This decides whether the 40% prepayment rate applies.
4. Where is its seat, and how many branches does it have? Did average full-time headcount rise by at least 3/12 with gross income up to EUR 2m? This sets the trade fee.
5. What are the partners' profit shares under the published articles, and are there accounting or tax losses from earlier years?
6. Where is each partner resident, and did the entity keep double-entry books in an earlier year (undistributed profit taxed at 5% on the switch)?

## Sources

| Source | URL | Read on |
|---|---|---|
| Income Tax Code (ν. 4172/2013), Ministry of Finance codification up to ν. 5264/2025, arts. 21, 27, 28, 28A, 36, 45, 47, 58, 62, 64, 67, 68, 71 | https://minfin.gov.gr/wp-content/uploads/2026/04/ΚΩΔΙΚΟΠΟΙΗΣΗ-ΤΟΥ-ΚΩΔΙΚΑ-ΦΟΡΟΛΟΓΙΑΣ-ΕΙΣΟΔΗΜΑΤΟΣ-ΜΕΧΡΙ-ΤΟ-Ν-5264-2025.pdf | 2026-10-23 |
| ν. 4308/2014 (Greek accounting standards), codified text published by the Ministry of Finance, arts. 1, 2, 3, 16 and 30 | https://minfin.gov.gr/wp-content/uploads/2024/02/%CE%9D-4308-2014.pdf | 2026-10-23 |
| ν. 5162/2024 (ΦΕΚ Α' 198/05.12.2024), art. 3 replacing art. 31 of ν. 3986/2011 (trade fee) | https://www.aade.gr/sites/default/files/2024-12/%CE%9D%205162%202024%20%CE%A6%CE%95%CE%9A%20198.pdf | 2026-10-23 |
| Tax Procedure Code (ν. 5104/2024), AADE codification Ε.2109/2025, arts. 52 to 54 | https://www.aade.gr/sites/default/files/2025-12/e2109_2025.pdf | 2026-10-23 |
| AADE, Q&A manual on tax matters, May 2026 (section 1.2.4 on dividends and profit distribution; Q35 on filing dates; Q7.1 on bad debts; chapter 8 on Greek accounting standards) | https://www.aade.gr/sites/default/files/2026-05/egxeiridio_erotiseon_apantiseon_forologias_may_2026.pdf | 2026-10-23 |
| AADE, FAQ on the legal entities income tax return (form N), 13 March 2026, Q1, Q17 and Q41 to Q44 | https://www.aade.gr/sites/default/files/2026-03/FAQS_N_13032026_0.pdf | 2026-10-23 |

The AADE PDFs refuse automated downloads (HTTP 403). They were read in a browser on 2026-10-23.

Not yet confirmed: the late-payment interest rate for 2026 (it is not in TPC art. 52); no AADE circular found that says in terms whether art. 49 applies to single-entry entities (the EUR 3,000,000 floor makes the point academic at single-entry size); the official text of ν. 5164/2024 art. 47, which amended ν. 4308/2014 art. 2 after the Ministry of Finance codified text (posted February 2024) was made (AADE's May 2026 manual still applies the EUR 1,500,000 test); the AADE decision setting the filing window for tax year 2026 returns, and any extension; whether any 2026 law amended the ITC articles above after ν. 5264/2025.

> Contributed by Ryan Duguid.

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gr-partnerships-single-entry` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gr-partnerships-single-entry. If neither is available, confirm every figure against the official source pages cited above before relying on it.