{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "gr/aade/katastasi-oikonomikon-stoicheion-apo-epicheirimatiki-drastiriotita-e3",
  "version": "1.0.0",
  "title": "Greece — Statement of Economic Data from Business Activity (Form Ε3), Core Identification and Commercial-Activity Financial Statement",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "GR",
    "level": "national"
  },
  "authority": {
    "name": "Independent Authority for Public Revenue",
    "abbreviation": "AADE",
    "url": "https://www.aade.gr"
  },
  "process": {
    "type": "filing",
    "language": "el"
  },
  "source": {
    "url": "https://web.archive.org/web/20260419181557/https://www.aade.gr/sites/default/files/2026-03/entypoE3_fe_2025.pdf",
    "retrievedAt": "2026-07-13",
    "documentRef": "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."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-13",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-13",
    "notes": "GovSchema Standard Research cycle GOV-2656, a child of the standing research routine (GOV-2609/GOV-2167), following directly on GOV-2654's own scouting of this candidate during the GOV-2644 cycle. Adds Greece's third Taxes-vertical schema, a companion to gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3 (Form Ε1, GOV-2621/PR #429) and gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2 (Form Ε2, GOV-2644/PR #433). The primary www.aade.gr host is Akamai-403-gated from this sandbox, independently re-confirmed this cycle (direct curl to both the Form Ε3 PDF and its instructions-manual PDF each returned HTTP 403), consistent with this registry's established pattern for Greek government hosts. All four sources were independently re-fetched this cycle via curl through their Wayback Machine mirrors, each re-confirmed against a fresh CDX lookup showing exactly one snapshot per URL (i.e. the task's own pre-scouted timestamps resolve to the live Wayback index rather than being guessed), and each hash computed independently via sha256sum on the freshly downloaded file (none of the four hashes were copied from the GOV-2644 cycle's own citation): Form Ε3 specimen (\"entypoE3_fe_2025.pdf\", snapshot 20260419181557) — HTTP 200, application/pdf, 434,154 bytes, sha256 72d4c0e9c8529cc510e4e40b6e3eb4d77a1094ab7544031712566f55f8ad2b31; sub-tables specimen (\"entypoE3_FE_202_ypopinakes.pdf\", snapshot 20260419184745) — HTTP 200, application/pdf, 376,069 bytes, sha256 29f295ef3de8117c59edcf901bfbe85128905b3565f6b4021c1e5cf1e3861317; instructions manual (\"odigies_E3_FE_2025.pdf\", snapshot 20260419184103) — HTTP 200, application/pdf, 2,606,056 bytes, sha256 0c8560ac02cf50bf755d84b74e2d1db9be855fe1e79c80632e6a2f36ad6dfa84; FAQ (\"FAQs_E3_13032026_0.pdf\", snapshot 20260419181909) — 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 0 AcroForm widgets on every page (a static specimen mirroring the myAADE e-filing screen layout, not a fillable PDF, consistent with this registry's E1/E2 Greek precedents); 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 code number cited, and every enum value was read directly from the position-sorted text layer of these four documents this cycle, not assumed from the GOV-2644 cycle's own prior scouting notes.\n\nStructural finding driving this v1.0.0's scope: reading the instructions manual's own code-by-code narrative for Πίνακας Δ (pages 43-53) revealed that almost every Πίνακας Δ and Πίνακας ΣΤ code is a system-computed derivation of Πίνακας Ζ's own filer-entered figures, not independent filer input — e.g. \"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]\" (code 126, EBIT, is an automatic arithmetic derivation), and Πίνακας Ζ1's own codes 160/260/360/460/560 are themselves stated to be \"υπολογιστικοί και όχι καταχωρητικοί κωδικοί\" (computational, not data-entry, codes). This means Πίνακας Ζ1 (Σύνολο Εσόδων — total revenue) and Ζ2 (Σύνολο Εξόδων — total expenses) are the form's actual substantive data-entry tables, while Πίνακας Δ/Ε/ΣΤ downstream of them are tax-computation/derivation panels — directly analogous to this registry's established precedent of not separately modeling a form's own derived arithmetic totals (cf. this schema's Ε2 companion's own undocumented ΑΘΡΟΙΣΜΑ-row precedent). This schema therefore models the identification/registration cover-sheet plus Πίνακας Α/Β/Ζ1/Ζ2's filer-entered data, restricted to the single \"Εμπορική δραστηριότητα\" (commercial/trading) activity-type column — the first and most common of the source's four parallel activity-type columns (commercial, production, agricultural-biological, services) — leaving the parallel activity-type columns and the entirely derived Πίνακας Δ/Ε/ΣΤ tables as disclosed companion-schema candidates. See VERIFICATION.md for the full scope disclosure."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-13"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "Tax year",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 1/2 title block",
      "validation": {
        "pattern": "^[0-9]{4}$"
      }
    },
    {
      "name": "declarationNumber",
      "label": "Declaration number (ΑΡΙΘΜΟΣ ΔΗΛΩΣΗΣ)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 001; footnote (1)"
    },
    {
      "name": "firstCommencementDate",
      "label": "Date of first business commencement (ΗΜΕΡ. ΠΡΩΤΗΣ ΕΝΑΡΞΗΣ)",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, codes 003-004 area; FAQ Q4"
    },
    {
      "name": "currentYearCommencementDate",
      "label": "Commencement date applicable in the current tax year (ΗΜΕΡ. ΕΝΑΡΞΗΣ)",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, codes 003-004 area; FAQ Q4"
    },
    {
      "name": "terminationDate",
      "label": "Business termination date (ΗΜΕΡ. ΔΙΑΚΟΠΗΣ)",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, codes 003-004 area; FAQ Q4"
    },
    {
      "name": "booksCategory",
      "label": "Books category (Κατηγορία βιβλίων)",
      "type": "enum",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 2, code 005",
      "validation": {
        "enum": ["single-entry", "double-entry", "not-liable"]
      }
    },
    {
      "name": "isCommercialCapacityBusiness",
      "label": "Carries on business activity with commercial capacity",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 006; footnote (4)"
    },
    {
      "name": "agriculturalActivityRegime",
      "label": "Agricultural activity VAT regime",
      "type": "enum",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 009; FAQ Q7",
      "validation": {
        "enum": ["normal-vat-regime", "special-vat-regime", "undisclosed-farmer-no-kad"]
      }
    },
    {
      "name": "entitySizeCategory",
      "label": "Entity size category (Κριτήρια Μεγέθους Οντοτήτων αρ. 2 ν. 4308/2014)",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 2, code 010",
      "validation": {
        "enum": [
          "very-small-2c",
          "very-small-2a-2b",
          "small-2c",
          "small-2a-2b",
          "medium",
          "large",
          "not-classified"
        ]
      }
    },
    {
      "name": "isAgriculturalCooperativeMemberExemption",
      "label": "Agricultural-cooperative-member exemption (ν. 4673/2020)",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 011"
    },
    {
      "name": "article5cNewEmploymentPositionExemption",
      "label": "Subject to article 5C, Law 4172/2013 (new-employment-position income)",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 012; FAQ Q21"
    },
    {
      "name": "isExemptFromBusinessFee",
      "label": "Exemption from the business-activity fee (τέλος επιτηδεύματος)",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 013; FAQ Q4"
    },
    {
      "name": "profitMarginPercentageCommercialIndustrial",
      "label": "Profit margin percentage for commercial-industrial enterprises (α.ν. 89/1967, ν. 3427/2005)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 2, code 014",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "filerTin",
      "label": "ΑΦΜ (Taxpayer Identification Number)",
      "type": "string",
      "required": true,
      "description": "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.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α'. ΣΤΟΙΧΕΙΑ ΦΟΡΟΛΟΓΟΥΜΕΝΟΥ, code 020",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "kadMainActivityCode",
      "label": "Κ.Α.Δ. (main business-activity code)",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 3, code 021; FAQ Q5-Q6"
    },
    {
      "name": "kadHighestRevenueCode",
      "label": "Κ.Α.Δ. corresponding to the largest gross revenue",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 3, code 022"
    },
    {
      "name": "mainActivityDescription",
      "label": "Description of the activity with the largest revenue",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α' (unnumbered free-text prompt following code 022)"
    },
    {
      "name": "lastNameA",
      "label": "Last name (ΕΠΩΝΥΜΟ Α')",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α', ΕΠΩΝΥΜΟ Α'"
    },
    {
      "name": "lastNameB",
      "label": "Last name, second box (ΕΠΩΝΥΜΟ Β')",
      "type": "string",
      "required": false,
      "description": "A second last-name box printed alongside lastNameA; see lastNameA for the disclosed lack of further source elaboration on its purpose.",
      "classification": "pii",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α', ΕΠΩΝΥΜΟ Β'"
    },
    {
      "name": "firstName",
      "label": "First name (ΟΝΟΜΑ)",
      "type": "string",
      "required": false,
      "description": "The filer's own first name, if a natural person.",
      "classification": "pii",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α', ΟΝΟΜΑ"
    },
    {
      "name": "fatherName",
      "label": "Father's name (ΟΝΟΜΑ ΠΑΤΕΡΑ)",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α', ΟΝΟΜΑ ΠΑΤΕΡΑ"
    },
    {
      "name": "companyName",
      "label": "Registered company name (ΕΠΩΝΥΜΙΑ, Μη Φυσικού Προσώπου)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 3, ΠΙΝΑΚΑΣ Α', ΕΠΩΝΥΜΙΑ (Μη Φυσικού Προσώπου)"
    },
    {
      "name": "employedPersonsCount",
      "label": "Number of employed persons (Αριθμός απασχολούμενων ατόμων)",
      "type": "integer",
      "required": false,
      "description": "The total number of persons employed by the filer's business, per Πίνακας Β' (ΠΛΗΡΟΦΟΡΙΑΚΑ ΣΤΟΙΧΕΙΑ ΕΠΙΧΕΙΡΗΣΗΣ — informational business data).",
      "sourceRef": "Page 3, code 025",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "wageEarnersCount",
      "label": "Number of wage earners (Αριθμός μισθωτών)",
      "type": "integer",
      "required": false,
      "description": "The number of the filer's employed persons who are wage earners (μισθωτοί), a subset of employedPersonsCount.",
      "sourceRef": "Page 3, code 026",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "seasonalStaffCount",
      "label": "Seasonally employed staff (Εποχιακά απασχολούμενο προσωπικό)",
      "type": "integer",
      "required": false,
      "description": "The number of the filer's staff employed on a seasonal basis.",
      "sourceRef": "Page 3, code 027",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialSalesOfGoodsAndServices",
      "label": "Commercial activity — sales of goods and services (Πωλήσεις αγαθών και υπηρεσιών)",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 7/10, ΠΙΝΑΚΑΣ Ζ. code 161 (Πίνακας Ζ1); instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialOtherOrdinaryIncome",
      "label": "Commercial activity — other ordinary income (Λοιπά συνήθη έσοδα)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 10, code 162; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialCreditInterestIncome",
      "label": "Commercial activity — credit interest and related income (Πιστωτικοί τόκοι και συναφή έσοδα)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 163; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialCreditForexGains",
      "label": "Commercial activity — credit foreign-exchange differences (Πιστωτικές συναλλαγματικές διαφορές)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 164; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialDividendIncome",
      "label": "Commercial activity — income from participations (Έσοδα συμμετοχών)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 165; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialGainsFromDisposalOfNonCurrentAssets",
      "label": "Commercial activity — gains from disposal of non-current assets (Κέρδη από διάθεση μη κυκλοφορούντων περιουσιακών στοιχείων)",
      "type": "number",
      "required": false,
      "description": "Gains from disposing of non-current (fixed) assets under the commercial activity column, per Greek Accounting Standards Law account 75 grouping.",
      "sourceRef": "Page 10, code 166; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialGainsFromReversalOfProvisions",
      "label": "Commercial activity — gains from reversal of provisions and impairments (Κέρδη από αναστροφή προβλέψεων και απομειώσεων)",
      "type": "number",
      "required": false,
      "description": "Gains from reversing previously recognized provisions or impairment losses under the commercial activity column, per Greek Accounting Standards Law account 76 grouping.",
      "sourceRef": "Page 10, code 167; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialGainsFromFairValueMeasurement",
      "label": "Commercial activity — gains from fair-value measurement (Κέρδη από επιμέτρηση στην εύλογη αξία)",
      "type": "number",
      "required": false,
      "description": "Gains from remeasuring assets at fair value under the commercial activity column, per Greek Accounting Standards Law account 77 grouping.",
      "sourceRef": "Page 10, code 168; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialUnusualIncomeAndGains",
      "label": "Commercial activity — unusual income and gains (Ασυνήθη έσοδα και κέρδη)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 170; instructions manual §6.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialEmployeeBenefits",
      "label": "Commercial activity — employee benefits (Παροχές σε εργαζόμενους)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 181; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialImpairmentLosses",
      "label": "Commercial activity — impairment losses on assets (Ζημιές επιμέτρησης περιουσιακών στοιχείων)",
      "type": "number",
      "required": false,
      "description": "Impairment/remeasurement losses on assets under the commercial activity column.",
      "sourceRef": "Page 10, code 182; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialDebitForexLosses",
      "label": "Commercial activity — debit foreign-exchange differences (Χρεωστικές συναλλαγματικές διαφορές)",
      "type": "number",
      "required": false,
      "description": "Losses from unfavourable foreign-exchange differences under the commercial activity column, the debit-side counterpart of commercialCreditForexGains.",
      "sourceRef": "Page 10, code 183; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialLossesFromDisposalOfNonCurrentAssets",
      "label": "Commercial activity — losses from disposal/withdrawal of non-current assets (Ζημιές από διάθεση-απόσυρση μη κυκλοφορούντων περιουσιακών στοιχείων)",
      "type": "number",
      "required": false,
      "description": "Losses from disposing of or withdrawing non-current (fixed) assets under the commercial activity column, the debit-side counterpart of commercialGainsFromDisposalOfNonCurrentAssets.",
      "sourceRef": "Page 10, code 184; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialVariousOperatingExpenses",
      "label": "Commercial activity — various operating expenses (Διάφορα λειτουργικά έξοδα)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 10, code 185; instructions manual §6.2; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialDebitInterestAndRelatedExpenses",
      "label": "Commercial activity — debit interest and related expenses (Χρεωστικοί τόκοι και συναφή έξοδα)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 186; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialDepreciation",
      "label": "Commercial activity — depreciation (Αποσβέσεις)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 187; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialUnusualExpensesLossesFines",
      "label": "Commercial activity — unusual expenses, losses, and fines (Ασυνήθη έξοδα, ζημιές και πρόστιμα)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 188; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "commercialProvisions",
      "label": "Commercial activity — provisions (Προβλέψεις)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 10, code 189; instructions manual §6.2",
      "validation": {
        "minimum": 0
      }
    }
  ]
}