According to the Law 4410 / 2016, Article 40, paragraph 6a, clarified that:
“The documentation file that is consisted of the basic documentation file and the Greek documentation file, if applicable, drawn to the deadline of submission of the annual declaration of income tax and accompanied by Summary Information Table, which submitted electronically to the Tax Administration within the same deadline.”
The former case applies for documentation files compiled for fiscal years beginning transactions from 1.1.2015 onwards.
