Registry entry

Greece — Statement of Economic Data from Business Activity (Form Ε3), Core Identification and Commercial-Activity Financial Statement

Greece's business/professional-activity income statement, "Κατάσταση Οικονομικών Στοιχείων από Επιχειρηματική Δραστηριότητα" (Form Ε3, tax year 2025), served by the Independent Authority for Public Revenue (AADE) and filed by every natural or legal person/entity carrying on business activity, ahead of and feeding into the annual personal or corporate income tax return (Form Ε1 or Form Ν) — a companion schema to gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3 (Form Ε1, GOV-2621) and gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2 (Form Ε2, GOV-2644). The source is AADE's own 12-page Form Ε3 specimen (edition "Φ-01.003 / Έκδοση 2026"), an 8-page companion sub-tables specimen ("ΥΠΟΠΙΝΑΚΕΣ"), an 89-page instructions manual, and a 14-page FAQ. The form's own internal structure showed that its two headline financial tables are not independent: Πίνακας Ζ (Γενικές Οικονομικές Πληροφορίες — general revenue/expense data, entered by the filer, one column per business-activity type) is the actual data-entry table, while Πίνακας Δ (gross profit/EBITDA/EBIT/pre-tax result) and most of Πίνακας ΣΤ (final taxable-profit determination) are system-computed derivations of Πίνακας Ζ's own figures (confirmed directly from the instructions manual's own code-by-code narrative, e.g. "Κωδικός 120: Μεταφέρεται το ποσό του κωδικού 107", "Κωδικός 126: Υπολογίζεται αυτόματα από το σύστημα"). This v1.0.0 therefore scopes to the primary, most representative filer-entered case: the cover-sheet/registration identification fields (books category, entity-size classification, agricultural/commercial-capacity indicators) that apply across every activity type, Πίνακας Α's taxpayer identification, Πίνακας Β's core employee-count fields, and Πίνακας Ζ1/Ζ2's total-revenue and total-expense line items restricted to the single "Εμπορική δραστηριότητα" (commercial/trading) activity-type column — the source's own first and most common of its four parallel activity-type columns (commercial, production, agricultural-biological, services). The parallel production/agricultural-biological/services columns, the derived Πίνακας Δ/Ε/ΣΤ tax-computation tables, and numerous niche compliance panels (rent-paid statement, construction-company profit calculation, country-by-country reporting, anti-money-laundering reporting, ν.4935/2022 group tax exemptions, Pillar Two top-up tax) are out of scope for this v1.0.0 — see VERIFICATION.md for the full disclosure and future companion-schema candidates. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Greece or AADE.

Registry entry

gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3

Jurisdiction
Greece · national
Version
1.0.0
Verification
draft
Authority
Independent Authority for Public Revenue

Authoritative source AADE, Form Ε3 "Κατάσταση Οικονομικών Στοιχείων από Επιχειρηματική Δραστηριότητα Φορολογικού Έτους 2025" (Statement of Economic Data from Business Activity, tax year 2025), edition "Φ-01.003 / Έκδοση 2026"; Wayback Machine mirror, since www.aade.gr is Akamai-403-gated from this sandbox. Companion sources: AADE, "Έντυπο Ε3 - Υποπίνακες" (Form Ε3 sub-tables specimen), via https://web.archive.org/web/20260419184745/https://www.aade.gr/sites/default/files/2026-03/entypoE3_FE_202_ypopinakes.pdf; AADE, "Οδηγίες συμπλήρωσης εντύπου Ε3" (89-page instructions manual), via https://web.archive.org/web/20260419184103/https://www.aade.gr/sites/default/files/2026-03/odigies_E3_FE_2025.pdf; AADE, "Συχνές ερωτήσεις – απαντήσεις για τη συμπλήρωση του Ε3" (Athens, 13 March 2026), via https://web.archive.org/web/20260419181909/https://www.aade.gr/sites/default/files/2026-03/FAQs_E3_13032026_0.pdf.

Machine access

Schema document
registry/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

43 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxYear string required

    The tax year (φορολογικό έτος) this business-activity statement covers, e.g. "2025". This source is itself the tax-year-2025 edition ("ΚΑΤΑΣΤΑΣΗ ΟΙΚΟΝΟΜΙΚΩΝ ΣΤΟΙΧΕΙΩΝ ΑΠΟ ΕΠΙΧΕΙΡΗΜΑΤΙΚΗ ΔΡΑΣΤΗΡΙΟΤΗΤΑ 2025"). Per the companion FAQ (Q2), this form must be filed before the final submission of the income tax return (Form Ε1 or Form Ν), even when it is entirely zero.

    pattern
  • declarationNumber string optional

    The declaration/receipt number assigned by AADE's myAADE e-filing system once this Ε3 is submitted. Page 2's own footnote (1) states this code is "Συμπληρώνεται από την υπηρεσία" (completed by the authority/system) — administration-populated, not applicant-entered at filing time.

  • firstCommencementDate date optional

    The date the filer's business first commenced, ever. Per the companion FAQ (Q4), this and the two related date boxes below are pre-filled by the system from AADE's own business registry (μητρώο) and are only changed if the registry itself is updated first. The extracted text layer shows two numeric codes (003, 004) printed alongside three date-box labels (first commencement / current-year commencement / termination) on this page — the exact one-to-one code-to-label mapping could not be disambiguated from the text layer alone this cycle and is disclosed in VERIFICATION.md rather than guessed.

  • currentYearCommencementDate date optional

    The business-commencement date applicable to tax year 2025 specifically — populated only if no cessation preceded tax year 2025 (per FAQ Q4's own wording). System pre-filled from AADE's business registry; see firstCommencementDate for the same disclosed code-to-label mapping ambiguity.

  • terminationDate date optional

    The date the filer's business activity was terminated, populated only if termination occurred within tax year 2025. System pre-filled from AADE's business registry per FAQ Q4; see firstCommencementDate for the same disclosed code-to-label mapping ambiguity.

  • booksCategory enum required

    Whether the filer keeps single-entry accounting books (Απλογραφικά, value 1), double-entry accounting books (Διπλογραφικά, value 2), or is not liable to keep books at all (Μη υπόχρεοι, value 3). Per the companion FAQ (Q4), this is pre-filled by the system from the business registry whenever books are in fact kept.

    enum: single-entry | double-entry | not-liable
  • isCommercialCapacityBusiness boolean optional

    Whether the filer carries on business activity and holds "commercial capacity" (εμπορική ιδιότητα) within the meaning of case (στ), paragraph 2, article 12 of Law 4172/2013 (per the form's own footnote (4)) — a narrow legal-classification checkbox affecting how certain income is characterized under Greek tax law, not itself a description of the business's line of work.

  • agriculturalActivityRegime enum optional

    If the filer carries on agricultural business activity, which VAT regime applies: the normal VAT regime (Κανονικό καθεστώς Φ.Π.Α., value 1), the special agricultural VAT regime (Ειδικό καθεστώς Φ.Π.Α., value 2), or "undisclosed farmer" status without a business-activity code at all (Αφανείς αγρότες χωρίς Κ.Α.Δ., value 3). Per the companion FAQ (Q7), a filer selecting the third value does not complete a Κ.Α.Δ. (business-activity code) at all, using code 009's own option instead.

    enum: normal-vat-regime | special-vat-regime | undisclosed-farmer-no-kad
  • entitySizeCategory enum optional

    The filer's size classification under article 2 of Law 4308/2014 (the Greek Accounting Standards Law): very-small per article 1 paragraph 2(c) (value 1), very-small per article 1 paragraphs 2(a)-2(b) (value 2), small per article 1 paragraph 2(c) (value 3), small per article 1 paragraphs 2(a)-2(b) (value 4), medium (value 5), large (value 6), or not classified under this scheme (value 7).

    enum: 7 values
  • isAgriculturalCooperativeMemberExemption boolean optional

    Whether the filer is a farmer-member of an agricultural cooperative who meets the conditions of Law 4673/2020, qualifying for the associated tax treatment.

  • article5cNewEmploymentPositionExemption boolean optional

    Whether the filer has been placed under article 5C of Law 4172/2013 for income from business activity — the same alternative-taxation regime (for foreign professionals relocating new employment/business activity to Greece) already modeled by this schema's Ε1 companion's own article5cNewEmploymentPositionExemption field. Per the companion FAQ (Q21), fifty percent of the resulting net income (from codes 152/252/352/452 in the source's own Πίνακας ΣΤ, out of scope for this v1.0.0) is transferred into this schema's Ε1 companion's own codes 401-402 of Πίνακα 6.

  • isExemptFromBusinessFee boolean optional

    Whether the filer is exempt from the obligation to pay the business-activity fee (τέλος επιτηδεύματος) under paragraph 3(a), article 31, Law 3986/2011. Per the companion FAQ (Q4), this is pre-filled from data transmitted by the ΠΣ ΕΡΓΑΝΗ (ERGANI) labour-registry information system.

  • profitMarginPercentageCommercialIndustrial number optional

    The profit-margin percentage applicable to certain commercial-industrial (εμποροβιομηχανικές) enterprises under emergency law 89/1967 and Law 3427/2005 — a narrow, legacy presumptive-taxation mechanism applicable only to a small subset of filers meeting those specific laws' own conditions.

    range: 0–100
  • filerTin string required

    The filer's 9-digit Greek Tax Identification Number (ΑΦΜ) — the natural person, legal person, or legal entity carrying on the business activity this Ε3 reports.

    patternclassification: sensitive-pii
  • kadMainActivityCode string required

    The filer's main business-activity code (Κωδικός Αριθμός Κύριας Δραστηριότητας, Κ.Α.Δ.) per Greece's national business-activity classification (KAD 2025, itself cross-referenced to NACE 2.1). Per the companion FAQ (Q5/Q6), an outdated Κ.Α.Δ. not yet re-mapped to the current classification blocks submission until the filer completes AADE's own code-mapping tool.

  • kadHighestRevenueCode string optional

    If the filer carries on more than one business activity, the Κ.Α.Δ. corresponding to the activity generating the largest gross revenue (ακαθάριστα έσοδα), distinct from kadMainActivityCode when the two differ.

  • mainActivityDescription string optional

    Free-text description of the business activity generating the filer's largest gross revenue, per the source's own prompt "Γράψτε τη δραστηριότητα με τα μεγαλύτερα έσοδα" (write the activity with the largest revenue), immediately following kadHighestRevenueCode on the source form.

  • lastNameA string optional

    The filer's own last name, if a natural person. The source prints two separate last-name boxes (ΕΠΩΝΥΜΟ Α' and ΕΠΩΝΥΜΟ Β'); neither the specimen's own text layer nor the instructions read this cycle explain the purpose of the second box (e.g. a second/compound surname), so both are modeled and disclosed as unelaborated by the sources read this cycle.

    classification: pii
  • lastNameB string optional

    A second last-name box printed alongside lastNameA; see lastNameA for the disclosed lack of further source elaboration on its purpose.

    classification: pii
  • firstName string optional

    The filer's own first name, if a natural person.

    classification: pii
  • fatherName string optional

    The filer's father's name, if a natural person — printed as a distinct identification box on the Greek source, consistent with this schema's Ε1 companion's own precedent for natural-person identification.

    classification: pii
  • companyName string optional

    The filer's registered company/legal-entity name, if not a natural person — printed as a distinct box from the natural-person name fields above. Exactly one of the natural-person name set (lastNameA/lastNameB/firstName/fatherName) or this companyName field applies to a given filer, disclosed narratively rather than encoded as a mutual-exclusivity rule, consistent with this schema's Ε2 companion's own precedent for a single combined identity block.

  • employedPersonsCount integer optional

    The total number of persons employed by the filer's business, per Πίνακας Β' (ΠΛΗΡΟΦΟΡΙΑΚΑ ΣΤΟΙΧΕΙΑ ΕΠΙΧΕΙΡΗΣΗΣ — informational business data).

    range: 0–∞
  • wageEarnersCount integer optional

    The number of the filer's employed persons who are wage earners (μισθωτοί), a subset of employedPersonsCount.

    range: 0–∞
  • seasonalStaffCount integer optional

    The number of the filer's staff employed on a seasonal basis.

    range: 0–∞
  • commercialSalesOfGoodsAndServices number required

    Gross revenue from sales of goods and services under the filer's commercial/trading (Εμπορική δραστηριότητα) activity column of Πίνακας Ζ1 (Σύνολο Εσόδων — Total Revenue), the first and most common of the source's four parallel activity-type columns (commercial, production, agricultural-biological, services) — this v1.0.0's modeled primary case. On the live source, entering this code opens a further "Δυναμικός Πίνακας" (dynamic sub-table) breaking the figure down into wholesale/retail/intra-Community/third-country/other sub-categories (and, for peddler-lottery-ticket sellers, a further commission sub-code); this schema models only the roll-up total, with the sub-table breakdown disclosed as a companion-schema candidate.

    range: 0–∞
  • commercialOtherOrdinaryIncome number optional

    Other ordinary operating income under the commercial activity column, per the Greek Accounting Standards Law (ν. 4308/2014) account 71 grouping (e.g. amortization of asset grants, interest/expense subsidies, other operating income). The companion FAQ (Q8) notes that agricultural subsidies/grants continue to be recorded on the separate Πίνακας Γ2 (out of scope for this v1.0.0) rather than here.

    range: 0–∞
  • commercialCreditInterestIncome number optional

    Interest and related income earned under the commercial activity column, per Greek Accounting Standards Law account 72 grouping (interest on sales, on loans/receivables, from related entities, from other investments).

    range: 0–∞
  • commercialCreditForexGains number optional

    Gains from favourable foreign-exchange differences under the commercial activity column, per Greek Accounting Standards Law account 73 grouping (settlement and remeasurement differences on trade receivables/payables, loans, and other balance-sheet items).

    range: 0–∞
  • commercialDividendIncome number optional

    Dividend/participation income under the commercial activity column, per Greek Accounting Standards Law account 74 grouping (dividends from associates, subsidiaries, joint ventures, other participation titles).

    range: 0–∞
  • commercialGainsFromDisposalOfNonCurrentAssets number optional

    Gains from disposing of non-current (fixed) assets under the commercial activity column, per Greek Accounting Standards Law account 75 grouping.

    range: 0–∞
  • commercialGainsFromReversalOfProvisions number optional

    Gains from reversing previously recognized provisions or impairment losses under the commercial activity column, per Greek Accounting Standards Law account 76 grouping.

    range: 0–∞
  • commercialGainsFromFairValueMeasurement number optional

    Gains from remeasuring assets at fair value under the commercial activity column, per Greek Accounting Standards Law account 77 grouping.

    range: 0–∞
  • commercialUnusualIncomeAndGains number optional

    Unusual, non-recurring income and gains under the commercial activity column, per Greek Accounting Standards Law account 79 grouping (including gains from a bargain-purchase business combination).

    range: 0–∞
  • commercialEmployeeBenefits number optional

    Total employee-benefit expense under the commercial activity column, opening a further dynamic sub-table on the live source (gross pay, employer social-security contributions, other benefits) which this schema models only as a roll-up total, per Πίνακας Ζ2 (Σύνολο Εξόδων — Total Expenses).

    range: 0–∞
  • commercialImpairmentLosses number optional

    Impairment/remeasurement losses on assets under the commercial activity column.

    range: 0–∞
  • commercialDebitForexLosses number optional

    Losses from unfavourable foreign-exchange differences under the commercial activity column, the debit-side counterpart of commercialCreditForexGains.

    range: 0–∞
  • commercialLossesFromDisposalOfNonCurrentAssets number optional

    Losses from disposing of or withdrawing non-current (fixed) assets under the commercial activity column, the debit-side counterpart of commercialGainsFromDisposalOfNonCurrentAssets.

    range: 0–∞
  • commercialVariousOperatingExpenses number optional

    Total other operating expenses under the commercial activity column. On the live source this opens a further dynamic sub-table (management fees, expenses from related entities, expenses from non-cooperative/preferential-tax-regime states, informational-seminar expenses, hospitality/travel expenses, self-employed social-security contributions, farmer's-agent commissions/expenses, other domestic/foreign service fees, energy, water, telecommunications, rent, advertising, other expenses, and a 7% ELKE contribution), which this schema models only as a roll-up total. Per the companion FAQ (Q4), when a filer's expenses have not yet been characterized on the myDATA digital platform, all such expenses are pre-filled into this code's own "Λοιπά" (other) sub-option by default.

    range: 0–∞
  • commercialDebitInterestAndRelatedExpenses number optional

    Interest and related expense under the commercial activity column, per Greek Accounting Standards Law account 65 grouping (bank-loan interest, interest on loans from related entities, interest on other loans/liabilities/provisions, other financial expenses).

    range: 0–∞
  • commercialDepreciation number optional

    Depreciation/amortization expense under the commercial activity column, per Greek Accounting Standards Law account 66 grouping (land improvements, buildings/technical works, machinery, vehicles, other equipment, investment property, biological assets, intangible assets).

    range: 0–∞
  • commercialUnusualExpensesLossesFines number optional

    Unusual, non-recurring expenses, losses, and fines/penalties under the commercial activity column, per Greek Accounting Standards Law account 67 grouping (natural-disaster losses, other unusual losses, fines/surcharges/penalties, unusual losses from related entities).

    range: 0–∞
  • commercialProvisions number optional

    Newly-recognized provisions under the commercial activity column, per Greek Accounting Standards Law account 68 grouping (pending litigation, guarantees given, environmental restoration, tax-audit differences other than income tax, other provisions).

    range: 0–∞

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-13
  • maturity.level: structural-reference

This is GovSchema Standard Research cycle GOV-2656, a child of the standing research routine (GOV-2609/GOV-2167), authoring the schema that the prior GOV-2644 cycle (2026-07-13) had already scouted and flagged as the strongest, ready-to-author companion-schema candidate for gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2 (Form Ε2, PR #433) and gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3 (Form Ε1, GOV-2621, PR #429). This schema adds AADE's Form Ε3, the business/professional-activity income statement — Greece's third Taxes-vertical schema.

Source verification (independently re-derived, not copied from a prior cycle)

  • Primary host re-confirmed blocked, this cycle: direct curl to both https://www.aade.gr/sites/default/files/2026-03/entypoE3_fe_2025.pdf and its companion instructions-manual URL each returned HTTP 403 (Akamai-gated), consistent with this registry's established pattern for Greek government hosts and with this schema's Ε1/Ε2 companions' own VERIFICATION.md records.
  • CDX lookup, this cycle: a fresh http://web.archive.org/cdx/search/cdx?url=aade.gr/sites/default/files/2026-03/entypoE3_fe_2025.pdf&output=json query (and the equivalent query for each of the other three source URLs below) returned the expected snapshot(s), confirming the URLs and timestamps used this cycle resolve to the live Wayback index rather than being guessed or copied verbatim from GOV-2644's own prior scouting notes (which had located the candidate but had not authored it).
  • Form Ε3 specimen — source used (Wayback Machine mirror): http://web.archive.org/web/20260419181557/https://www.aade.gr/sites/default/files/2026-03/entypoE3_fe_2025.pdf — independently re-fetched this session via curl: HTTP 200, Content-Type: application/pdf, 434,154 bytes, sha256: 72d4c0e9c8529cc510e4e40b6e3eb4d77a1094ab7544031712566f55f8ad2b31 — computed independently via sha256sum on the freshly re-downloaded file. (Note: the CDX index's own length field for this snapshot, 412,864, is the WARC record's compressed length, not the decompressed Content-Length — confirmed by comparing against the live Content-Length: 434154 response header, so this is not a discrepancy.)
  • Sub-tables specimen ("Ε3 - Υποπίνακες") — source used: http://web.archive.org/web/20260419184745/https://www.aade.gr/sites/default/files/2026-03/entypoE3_FE_202_ypopinakes.pdf — HTTP 200, application/pdf, 376,069 bytes, sha256: 29f295ef3de8117c59edcf901bfbe85128905b3565f6b4021c1e5cf1e3861317.
  • Instructions manual — source used: http://web.archive.org/web/20260419184103/https://www.aade.gr/sites/default/files/2026-03/odigies_E3_FE_2025.pdf — HTTP 200, application/pdf, 2,606,056 bytes, sha256: 0c8560ac02cf50bf755d84b74e2d1db9be855fe1e79c80632e6a2f36ad6dfa84. (The CDX index lists two snapshots of this URL with an identical digest, 20260417124508 and 20260419184103; this cycle used the later one, for consistency with the other three sources' own April 19 snapshot day.)
  • FAQ — source used: http://web.archive.org/web/20260419181909/https://www.aade.gr/sites/default/files/2026-03/FAQs_E3_13032026_0.pdf — HTTP 200, application/pdf, 398,508 bytes, sha256: 68b8fb2198aa6e2e549e8515fc196091b8e79fc12700b842e1b57b865d08a176.
  • All four parsed with pdfjs-dist@3 (legacy build, getTextContent(), items grouped into rows by rounded y and sorted by x): the Ε3 specimen confirmed 12 pages, 17,039 extractable text chars, and getAnnotations({intent:'display'}) confirmed zero AcroForm widgets on every page (a static specimen mirroring the myAADE e-filing screen layout, not itself a fillable PDF — the same situation as this schema's Ε1/Ε2 companions' own sources); the sub-tables specimen confirmed 8 pages / 11,332 chars; the instructions manual confirmed 89 pages; the FAQ confirmed 14 pages / 30,608 chars. Every field modeled below, every numeric code cited, and every enum value was read directly from the position-sorted text layer of these four documents this cycle.

Key structural finding: Πίνακας Ζ is the data-entry table; Πίνακας Δ/ΣΤ are derived

Reading the instructions manual's own code-by-code narrative for Πίνακας Δ (pages 43-53 of the extracted text, manual §7) revealed that the source form's headline financial tables are not independent of one another:

  • Πίνακας Ζ1 (Σύνολο Εσόδων — Total Revenue, manual §6.1) and Πίνακας Ζ2 (Σύνολο Εξόδων — Total Expenses, manual §6.2) are where the filer actually enters revenue and expense figures, one column per business-activity type (commercial, production, agricultural-biological, services), each cross-referenced to the corresponding Greek Accounting Standards Law (ν. 4308/2014) chart-of-accounts grouping (e.g. code 163 "Πιστωτικοί τόκοι και συναφή έσοδα" corresponds to account 72). Even Πίνακας Ζ1's own "total" codes (160/260/360/460/560) are stated to be "υπολογιστικοί και όχι καταχωρητικοί κωδικοί" (computational, not data-entry, codes) — i.e. even the per-column subtotal is system-derived from the codes above it.
  • Πίνακας Δ (Οικονομικά Δεδομένα Επιχειρήσεων — gross profit / EBITDA / EBIT / pre-tax result, manual §7) is, with only a handful of exceptions (e.g. code 102, merchandise purchases, transferred from its own internal wholesale/retail/EU/non-EU sub-table), entirely system-computed from Πίνακας Ζ's own figures. Representative examples read directly from the manual this cycle: "Κωδικός 120: Μεταφέρεται το ποσό του κωδικού 107" (code 120 is simply copied from code 107); "Κωδικός 126: Υπολογίζεται αυτόματα από το σύστημα και είναι το αποτέλεσμα των κωδικών [126] = [121] + [122] - [123] - [125]" (EBIT is an automatic arithmetic derivation); "Κωδικοί 100, 200, 300, 400: ... συμπληρώνονται αυτόματα από τους κωδικούς 161, 261, 361, 461 του πίνακα Ζ1 αντίστοιχα" (Πίνακας Δ's own revenue-line codes are auto-populated straight from Πίνακας Ζ1).
  • Πίνακας ΣΤ (Προσδιορισμός Φορολογητέων Κερδών — final taxable-profit determination, manual pages beyond those read this cycle) layers a long list of one-off subsidy/exemption adjustment codes (largely disaster-relief grants, sector-specific subsidies, and similarly narrow carve-outs — see the sub-tables specimen's own page 3 onward) on top of Πίνακας Δ's own derived pre-tax result, again downstream of Πίνακας Ζ.

This means the form's actual substantive economic data — the thing a consuming agent most needs from a "business/professional activity income statement" schema — lives in Πίνακας Ζ1/Ζ2, not in Πίνακας Δ/ΣΤ's derived tax-computation figures. This is directly analogous to this registry's established precedent of not separately modeling a form's own derived arithmetic total (cf. this schema's Ε2 companion's own undocumented ΑΘΡΟΙΣΜΑ-row precedent, and Ε1's Πίνακας-1-only scope) — except at a larger scale, since here an entire multi-table downstream computation chain, not just one summary row, is system-derived.

Scoping decision

Given the above finding, and per the task's own instruction to scope to the primary/core case (as Ε1 and Ε2 did) and disclose the rest, this v1.0.0 models:

  1. Cover-sheet / registration identification (page 2, codes 001-014): declaration number (admin-populated), the three business-lifecycle dates (first commencement / current-year commencement / termination — all system pre-filled per FAQ Q4), books category (single-entry / double-entry / not liable), the commercial-capacity classification checkbox, the agricultural-activity VAT-regime selector, the entity-size classification under ν. 4308/2014 article 2, the agricultural-cooperative member exemption, the article 5C new-employment-position exemption (a direct sibling of this schema's Ε1 companion's own field of the same name), the business-fee exemption, and the legacy commercial-industrial profit-margin percentage.
  2. Πίνακας Α' (Στοιχεία Φορολογουμένου — taxpayer identification): ΑΦΜ, main and highest-revenue Κ.Α.Δ. codes plus the latter's free-text description, and the natural-person name fields / legal-entity company name (mutually exclusive by filer type, disclosed narratively rather than modeled as an exclusivity rule, consistent with this schema's Ε2 companion's own precedent).
  3. Πίνακας Β' core fields: the three employee-count fields (employedPersonsCount/wageEarnersCount/seasonalStaffCount).
  4. Πίνακας Ζ1 (Total Revenue) and Πίνακας Ζ2 (Total Expenses), restricted to the single "Εμπορική δραστηριότητα" (commercial/trading) activity-type column — the source's own first and most common of its four parallel activity-type columns — modeling every genuinely filer-entered revenue/expense line (9 revenue codes, 9 expense codes), each cross-referenced in its own description to the Greek Accounting Standards Law account grouping it corresponds to.

43 total fields[] entries, 5 statically required (taxYear, booksCategory, filerTin, kadMainActivityCode, commercialSalesOfGoodsAndServices) — the minimal set needed to identify that a filer, in what tax year, under what books regime and business code, reported some commercial revenue figure. No requiredWhen, no documents[] entries (no discrete required-attachment list is stated by either source for the in-scope filing pathway; documents[] is OPTIONAL per spec §4 and is omitted rather than populated with a stretch entry), no exclusivityGroups (the one genuinely either/or case — natural-person name fields vs. companyName — is disclosed narratively per point 2 above, not encoded as a mutual-exclusivity rule, since GovSchema v0.3 has no first-class exclusivity-group construct beyond that already-established registry convention).

No bounded repeating group in this v1.0.0

Unlike this schema's Ε2 companion (which modeled a bounded 10-property repeating group matching its specimen's own printed row count), none of this v1.0.0's in-scope fields are a repeating structure — Πίνακας Ζ1/Ζ2's commercial-activity column is a single-occurrence financial statement (one filer, one tax year, one activity-type slice), not a list of entries. The source form does contain several genuinely repeating/tabular structures, but every one of them falls in this v1.0.0's disclosed out-of-scope set below (see the sub-tables specimen for their own printed row counts, to honor if modeled in a future cycle: the code-161/181/185 "Δυναμικός Πίνακας" wholesale / retail / intra-EU / third-country breakdowns; the Πίνακας Β' related-companies, foreign-participations, and ΕΕΣΔΟΠ-members tables; the Πίνακας Γ1 rent-paid list; and the Πίνακας Η construction-company projects table, printed with exactly 4 blank rows on the specimen).

Out of scope, disclosed

  • Πίνακας Δ (Οικονομικά Δεδομένα Επιχειρήσεων — gross profit / EBITDA / EBIT / pre-tax result) and Πίνακας ΣΤ (final taxable-profit determination): as established above, these are almost entirely system-computed derivations of Πίνακας Ζ1/Ζ2's own figures, not independent filer input. Not modeled, consistent with this registry's established precedent of omitting a form's own derived arithmetic totals. A future cycle could model Πίνακας ΣΤ's genuinely filer-decided subsidy/exemption adjustment line items (e.g. code 037, tips up to €300/month) as a distinct companion schema if a consuming agent's use case specifically needs them.
  • Πίνακας Ε (Προσωρινών Διαφορών μεταξύ Φορολογικής - Λογιστικής Βάσης — temporary tax/accounting-basis differences): a specialized reconciliation table for double-entry-book filers whose accounting and tax bases diverge (deferred income/expense timing differences). Not modeled; a narrow, double-entry-specific companion-schema candidate.
  • The production / agricultural-biological / services activity-type columns of Πίνακας Ζ1/Ζ2 (codes 261-270/361-370/461-470 and 281-290/381-390/481-490 respectively): structurally identical to the modeled commercial column, but a distinct companion-schema candidate for each (or a single companion modeling all three, if a future cycle prefers). A filer whose only business activity is, say, services rendered (not commercial/trading) would populate the source's "Παροχή Υπηρεσιών" column instead of the commercial column this schema models — disclosed here as this v1.0.0's central scoping limitation, consistent with the task's own instruction to scope to "the primary/core case."
  • Codes 169/190 (Φόρος Εισοδήματος έσοδα/έξοδα — income-tax income/expense): per the instructions manual, these codes remain inactive ("παραμένουν ανενεργοί") for individual businesses and apply only to legal persons/entities. Not modeled for this reason.
  • Codes 161/181/185's own internal "Δυναμικός Πίνακας" (dynamic sub-table) breakdowns: entering these codes on the live source opens further sub-tables (wholesale/retail/intra-EU/third-country for code 161; gross pay/employer contributions/other benefits for code 181; a 16-item expense category list plus a 7% ΕΛΚΕ contribution for code 185). This schema models only each code's own roll-up total, disclosed as a companion-schema candidate — consistent with how this schema's Ε2 companion did not model its own analogous per-property sub-breakdowns beyond the primary case.
  • Πίνακας Β's remaining sub-panels (codes 028-052): the 3-year (2023-2025) revenue/assets/headcount size-criteria comparison table, the related-companies (Συνδεδεμένες Επιχειρήσεις) and foreign-companies (code 051) participation tables, and the family-wealth-management special purpose entity (ΕΕΣΔΟΠ, code 052) members/shareholders table (code 038). Not modeled; niche compliance panels applicable only to a subset of filers.
  • Pages 4-5 informational panels: active company websites (039), active professional payment accounts/IBANs (040), active POS terminals (041), active company email addresses (042), online sale-of-goods/services Yes/No flags (043/044), cooperating e-commerce platforms (045), inventory obligation flag (046), the aggregate results/gross-income/net-results summary pair (047/048), and the declarant-role/preparer-role identity codes (049/050). Not modeled; largely administrative/compliance-reporting boxes, a disclosed companion-schema candidate.
  • Πίνακας Γ (Σύνολο Ενοικίων που Καταβλήθηκαν - Στοιχεία Αγροτικών Επιδοτήσεων — total rent paid / agricultural subsidies received): a distinct companion sub-table (rent paid to landlords, by property, plus agricultural-subsidy amounts received by pillar). Not modeled; a disclosed companion-schema candidate, particularly relevant to filers with agricultural activity (out of scope for this v1.0.0's commercial-only financial-figure focus).
  • Πίνακας Η (Αναλυτική Κατάσταση Προσδιορισμού Καθαρών Κερδών Οικοδομικών Επιχειρήσεων — construction-company presumptive-profit calculation): a narrow, legacy presumptive-taxation mechanism (20% deemed profit margin) for construction companies whose building permits pre-date 1 January 2006, per the form's own footnote (15) and FAQ Q28. Not modeled; a niche vertical-specific candidate.
  • Πίνακας Θ (Country-by-Country Reporting obligation, νν. 4484/2017 / 4490/2017 / 4534/2018): applicable only to legal persons/entities belonging to a Multinational Enterprise Group subject to that reporting obligation. Not modeled; a narrow, large-MNE-only compliance panel.
  • Πίνακας Ι (ν. 4557/2018 — anti-money-laundering / counter-terrorist- financing transaction reporting): applicable to real-estate brokers, dealers in high-value goods, and auctioneers reporting large cash transactions. Not modeled; a narrow, occupation-specific compliance panel.
  • Πίνακας ΙΑ / ΙΑ.Α' / ΙΑ.Β' (ν. 4935/2022 tax exemptions for legal persons and legal entities, articles 3/4/5) and Πίνακας ΙΒ (Pillar Two / global minimum top-up tax, ν. 5100/2024): both narrow, legal-entity-only panels (group-restructuring/contract-farming/franchise tax exemptions, and the OECD Pillar Two top-up-tax declaration for large multinational or domestic groups, respectively). Not modeled; niche, large-entity-only compliance panels.
  • Signature/footnote block (page 12): preparer/accountant identity and licence-category codes (090-094), submission-channel identity-verification text, and the form's own 17 numbered footnotes (read directly and used throughout this file and the schema's own field descriptions, but not themselves separately modeled as fields). Administrative, not modeled.
  • Free-text taxpayer notes ("Σημειώσεις Φορολογούμενου", page 11, unnumbered): an open free-text box with no source-stated structure. Not modeled.

Conformance run

Two hand-authored valid fixtures and seven mutation-control fixtures were built, and checked with a from-scratch Node conformance checker (check_conformance.mjs, not committed — disposable, the same technique used across this registry's other v1.0.0 cycles) validating required/type/validation.{enum,minimum,maximum,pattern} directly against spec/v0.3/SPEC.md's own rules. The fixture data files themselves (not the checker script) are committed under conformance/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/.

  • valid-natural-person-minimal.json — a natural-person filer, only the 5 statically-required fields populated (no optional fields at all).
  • valid-legal-entity-full.json — a legal-entity filer (double-entry books, companyName populated instead of the natural-person name fields) exercising every remaining in-scope field: the full cover-sheet/registration block, employee counts, and all 9 revenue + 9 expense commercial-column line items (several intentionally zero, to confirm a minimum: 0 field accepts its own boundary value).

`` $ node check_conformance.mjs schema.json \ valid-natural-person-minimal.json \ valid-legal-entity-full.json valid-natural-person-minimal.json: 0 error(s) valid-legal-entity-full.json: 0 error(s) ``

Seven mutation-control fixtures, each isolated to raise exactly one error:

  • mutation-control-missing-required-field.json — drops filerTin (a static required: true field) from the minimal valid fixture.
  • mutation-control-invalid-tax-year-pattern.json — sets taxYear to "25" (2 digits), violating pattern: ^[0-9]{4}$.
  • mutation-control-invalid-tin-pattern.json — sets filerTin to an 8-digit string, violating pattern: ^[0-9]{9}$.
  • mutation-control-invalid-books-category-enum.json — sets booksCategory to "cash-basis", not one of the 3 modeled enum values.
  • mutation-control-invalid-entity-size-enum.json — starts from the legal-entity valid fixture and sets entitySizeCategory to "extra-large", not one of the 7 modeled enum values.
  • mutation-control-invalid-profit-margin-maximum.json — starts from the legal-entity valid fixture and sets profitMarginPercentageCommercialIndustrial to 150, violating the field's maximum: 100.
  • mutation-control-invalid-sales-minimum.json — sets commercialSalesOfGoodsAndServices to -100, violating the field's minimum: 0.

`` $ node check_conformance.mjs schema.json \ mutation-control-missing-required-field.json \ mutation-control-invalid-tax-year-pattern.json \ mutation-control-invalid-tin-pattern.json \ mutation-control-invalid-books-category-enum.json \ mutation-control-invalid-entity-size-enum.json \ mutation-control-invalid-profit-margin-maximum.json \ mutation-control-invalid-sales-minimum.json mutation-control-missing-required-field.json: 1 error(s) - filerTin: required but missing mutation-control-invalid-tax-year-pattern.json: 1 error(s) - taxYear: fails pattern ^[0-9]{4}$ mutation-control-invalid-tin-pattern.json: 1 error(s) - filerTin: fails pattern ^[0-9]{9}$ mutation-control-invalid-books-category-enum.json: 1 error(s) - booksCategory: value "cash-basis" not in enum ["single-entry","double-entry","not-liable"] mutation-control-invalid-entity-size-enum.json: 1 error(s) - entitySizeCategory: value "extra-large" not in enum [...] mutation-control-invalid-profit-margin-maximum.json: 1 error(s) - profitMarginPercentageCommercialIndustrial: 150 above maximum 100 mutation-control-invalid-sales-minimum.json: 1 error(s) - commercialSalesOfGoodsAndServices: -100 below minimum 0 ``

All seven negative controls raised exactly one error each, and neither valid scenario raised an unexpected error.

Both registry validators were run against the schema document and pass:

``` $ node tools/validate.mjs registry/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/schema.json ok registry/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/schema.json 1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/schema.json ok registry/gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

The full registry (all schema.json/mapping.json documents, including this one) was re-validated with both tools/validate.mjs and tools/validate-ajv.mjs immediately before opening this PR, to confirm this addition did not regress any other document.

tools/govschema-client/registry-index.json was regenerated via npm run build-index inside tools/govschema-client/.

Scope and jurisdiction notes

  • Adds Greece's third Taxes-vertical schema, a direct companion to gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3 (Form Ε1) and gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2 (Form Ε2). jurisdiction.level is national — AADE is Greece's national tax authority.
  • No edition member: same reasoning as this schema's Ε1/Ε2 companions — GovSchema v0.3's edition.scheme vocabulary (§5.7) is closed to us-tax-year/gb-tax-year/award-year, none of which fit a Greek tax year; taxYear models it as a plain field instead.
  • process.type is filing; process.language is el (all four sources are entirely in Greek).
  • 43 fields[] entries, 5 statically required, no documents[] entries, no exclusivityGroups.
  • Companion-schema candidates for a future cycle, in priority order: the production/agricultural-biological/services activity-type columns of Πίνακας Ζ1/Ζ2 (this v1.0.0's central scoping limitation), Πίνακας ΣΤ's genuinely filer-decided subsidy/exemption line items, Πίνακας Γ (rent-paid/agricultural-subsidies statement), the code-161/181/185 dynamic sub-table breakdowns, and Πίνακας Β's related-companies/foreign-participation/ ΕΕΣΔΟΠ tables. Πίνακας Δ/Ε/ΣΤ's system-derived tax-computation figures are disclosed as not future companion-schema candidates in the ordinary sense, since they carry no independent filer input beyond what Ζ1/Ζ2 (and this v1.0.0's other in-scope fields) already capture.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-13 (6 months). A future review should prioritize: (1) re-confirming this edition is still current once tax year 2026's own Ε3 specimen is published (AADE republishes this form annually, alongside Ε1/Ε2); (2) disambiguating the firstCommencementDate/currentYearCommencementDate code-to-label mapping disclosed above as ambiguous from the text layer alone, ideally by rendering page 2 to a raster image (as this schema's Ε2 companion did for its own table-geometry ambiguity) to visually resolve which of codes 003/004 corresponds to which of the three printed date-box labels; (3) the production/agricultural-biological/services activity-type companion columns, the strongest structural companion-schema candidate given they are byte-for-byte structurally identical to this v1.0.0's modeled commercial column.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Independent Authority for Public Revenue or any government. The authoritative source is always the live government form and its official instructions.