# Verification record — `gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) 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.