The new "2024 Tax Return Guide" from Astbooks is the most detailed guide for completing the E3 form, the Tax Reform Statement, and Form N, including all changes affecting the completion of the forms and the calculation of taxes owed by legal entities and individuals engaged in business or agricultural activities regarding the completion of the E3 forms and the Tax Reform Statement.

The "Guide" has been enriched and updated according to the following decisions and circulars:

• A. 1060/19.4.2024 (Gov. Gaz. B' 2372/19.4.2024 - Type and content of the "FINANCIAL DATA STATEMENT FROM BUSINESS ACTIVITIES" - Form E3)
• E.2028/19.4.2024 - Instructions for completing Form E3 (Financial Data Statement from Business Activities) and the Tax Reform Statement for the 2023 tax year
• A.1073/2024 (Gov. Gaz. B’ 2604/1.5.2024) - Type and content of income tax returns for the 2023 tax year of legal entities under Article 45 of Law 4172/2013 and specification of supporting documents submitted with them - Submission using electronic communication methods of income tax returns of legal entities under Article 45 of Law 4172/2013 – Form N.
• E.2032/1.5.2024 - Instructions for completing and clearing the income tax return for legal entities and legal persons for the 2023 tax year.

Additionally, the tax treatment of the issues has been considered in light of all amendments made to the Income Tax Code (ITC) Law 4172/2013, which has been codified under Law 5104/2024. Furthermore, at the end of each form, there are practical indexes for easier searching of the issues relevant to the reader.

Specifically, regarding Form E3, you will find an analysis by table and code, an alphabetical index, as well as all changes that exist this year, such as:

• Addition of agricultural subsidies
• Additions - Deletions in Table ST regarding the tax reform of individual businesses
• Addition of sub-table IA concerning the incentives under Law 4935/2022 (Articles 3, 4, 5) for legal entities.

Moreover, it includes a comprehensive example for completing Table E (differences between accounting and tax bases), for filling out the form from a sole proprietorship with simple accounting books, as well as an example of electronic submission.

As for the tax reform statement, this year there were no changes. Regarding Form N, in addition to the analysis by table, code, and the alphabetical index, you will find an index by code and all modifications:

• Addition of codes and sub-tables for the application of the provisions of Articles 3, 4, and 5 of Law 4935/2022, regarding the exemption from income tax in the case of business transformation, the case of cooperation among individuals, and the case of contribution of sole proprietorship.
• Redesign of Table 6 for the credit balances of banking enterprises.
• Additions and deletions in Tables 9 and 10 regarding tax incentives related to the deduction of increased expenses and exemptions from tax for subsidies.

Finally, you will find a detailed example of completing Form N for a profit-oriented legal entity, as well as a comprehensive example of completing Table 2 regarding non-profit legal entities.

Offer with the purchase of the guide: The reader gains free access to the online application provided by Astbooks:

• Form N, which also includes the clearing of income tax for legal entities, easily and quickly filling out all necessary codes.