See relevant circular 2011/1)As from 1.4.2011 all accounts of companies and self employed with obligation to prepare accounts that are sumbitted to the IRD must be accompanied by a Tax Certificate.
This Certificate shall relate to the compliance of the computations of taxable income of the company or self employed individual with the tax circulars issued by the Department.
Each new circular issued by the Department, that relates to subjects pertaining to the tax computation, will be added to the list (see Greek site for list). The list will be updated with new circulars every 6 months, at the end of each half year, i.e. as at 30 June and 31 December of each year.