Astbooks presents the renewed and most comprehensive "Tax Return Guide 2025", which for over a decade has been the most reliable aid for the correct and timely submission of tax returns. This guide is intended for accountants, tax consultants, businesses, and freelancers, providing clear and practical guidance that ensures compliance with tax legislation and the avoidance of errors that may lead to additional charges.

Updated according to the new tax legislation
The 2025 edition is fully updated, taking into account the latest legislative changes to the Income Tax Code (which has been codified by Law 5162/2024), decisions, and circulars, such as:

• A.1021/11.2.2025 (Government Gazette B' 519/12.2.2025) – Definition of the type and content of the Statement of Financial Data from Business Activity (Form E3).
• E.2007/11.2.2025 – Instructions for completing the E3 and the Tax Adjustment Statement (tax year 2024).
• A.1020/11.2.2025 (Government Gazette B’ 520/12.2.2025) – Determination of the type and content of corporate income tax declarations (Form N).
• E.2008/11.2.2025 – Guidelines for completing and clearing the corporate income tax declaration.
• A.1032/2025 (Government Gazette B' 871/26.2.2025) – Determination of the type and content of the individual income tax declaration (Forms E1 & E2).

Detailed Presentation of Tax Forms

Form E1 – Individual Income Tax Declaration
• Detailed guidance by table and code.
• Explanation of critical codes such as 659-660 (or 619-620) and 781-782, relating to income covering presumptions.
• 120+ special cases not covered in official circulars.
• Examples for:
• Consumption of capital from previous years.
• Completing E1 for employees with freelance work and salaried employment.
• Declaration of income from business activity.
• Calculation of presumptions based on articles 28A-28D of the Income Tax Code.

Form E2 – Detailed Statement of Property Rentals
• Complete analysis of the tax obligations of property owners.
• Guidance for special cases:
• Short-term rental (Airbnb).
• Subletting and unpaid rents.
• Free provision of property.
• Practical examples for:
• Leasing property with due rents.
• Declaring a vacant property.
• Renting through the Airbnb platform.

Form E3 – Statement of Financial Data from Business Activity
• Analysis by table and code.
• Practical examples for completing Table E (differences between accounting and tax basis).
• Guidance for businesses with simplified accounts and electronic submission procedures.

Tax Adjustment Statement
• Correlation of codes with current legislation.
• Analysis of tax adjustments and possible impacts on business declarations.

Form N – Corporate Income Tax Declaration
• Guidance for for-profit and non-profit legal entities.
• Examples of completion for:
• Profit-oriented companies.
• Completing Table 2 for non-profit legal entities.

Free Access to Astbooks Electronic Applications
With the purchase of the "Tax Return Guide 2025", readers gain free access to two valuable electronic applications:
• Form E2 – Automatic tax clearance from property income.
• Form N – Quick and easy completion of corporate declarations.

Comprehensive and Reliable Guidance
The "Tax Return Guide 2025" is an essential tool for every taxpayer and professional, offering:
• Complete and updated information.
• Detailed presentation of forms with practical examples.
• Guidelines to avoid errors and additional charges.
• Compliance with legislation and the latest circulars.
With the Astbooks guide, every tax return is submitted accurately, safely, and in compliance!