Business
Greece — Business: Accounting
Greek entities subject to bookkeeping must keep books and records for at least five years, accessible electronically to the tax administration.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Greece corporate: tax administrationLast reviewed: 2026-10-26
Key facts
- Entities subject to bookkeeping must keep books and records for at least five years.
- The tax administration may access books, records and other documents, including electronically kept records, and obtain copies.
- SAs and LLCs with statutory audits may optionally obtain an annual tax certificate from their certified auditors.
- Audits cover open years, usually no more than five, and begin with an audit order.
- Tax years can end on 30 June for entities keeping double-entry books, or on 31 December.