The Ministry of Finance (MoF) has issued on the 21st August 2025 the following decisions extending the tax filing deadline till the 31st October 2025:
1) MoF decision #734/1 (attached a scanned copy): Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 till the 31st October 2025.
2) MoF decision #735/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for taxpayers subject to income tax based on the real profit basis and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 31st October 2025.
The MoF decision #734/1 will also automatically extend the deadline for submitting the Fixed Assets and Inventory Revaluation reports of the years 2022, 2023 and 2024 according to the Law #330 till the 31st October 2025.