Giorgos Agapiou2025-11-06T18:24:51+03:00We would like to bring to your attention an important update regarding the submission of Form TD7, as stipulated by the Assessment and Collection of Taxes Law.
Employer’s Obligation(Article 6(1))
Every employer is required to submit electronically (or by other approved means) a statement (Form TD7) by the last day of February of the following year, relating to the employees (both full-time and part-time) of the preceding year.
In case of electronic submission, the deadline is extended by three (3) months, i.e. until 31 May. For example the deadline for submission TD7 of 2025 is 31st May 2026.
Definition of “Remuneration” (Article 6(3))
The term remuneration includes any form of payment or benefit provided for services rendered, such as:
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