- QKB and DPT communicate today in real time and electronically, in accordance with Article 45 of Law No. 9920/2008, when a business applies for deregistration.
- Since you applied, the QKB can immediately inform you if you have any unpaid tax liabilities or unfiled returns that are preventing the deregistration.
- The same electronic channel is also used to verify whether a business has fulfilled its obligation to submit its annual financial statements.
- Rapid communication doesn't change the legal registration deadlines themselves; it just makes your situation visible sooner.
Since 2019, the National Business Center and the General Directorate of Taxes have been communicating in real time and electronically, pursuant to a bilateral agreement and an electronic protocol based on Article 45 of Law No. 9920/2008. This directly affects two sensitive moments in a business's life: deregistration and the verification of the submission of financial statements.
In our daily work, we often see businesses applying for deregistration believing the process is purely administrative, unaware that the QKB automatically checks their tax status at the moment of application, and that any unpaid obligation or unfiled return is immediately revealed.
Read also: On the key changes to the law on tax procedures.
How does real-time communication between the QKB and DPT work?
Legal basis, Article 45 of Law No. 9920/2008
Electronic communication between the two institutions is based on Article 45 of Law No. 9920/2008 “On Tax Procedures,” on a bilateral agreement, and on a specific electronic protocol. This framework replaced the slower, manual information exchange that existed previously.
What is verified at the time of application for deregistration?
When a taxpayer applies for deregistration with the QKB, the QKB immediately receives information from the tax system about the entity's unpaid obligations and unfiled returns. The process no longer waits for a delayed verification or separate request.
Verification of the delivery of financial statements
QKB refers to the tax system whenever it deems it necessary.
The same facilitation also applies to identifying taxpayers with a legal obligation to submit annual financial statements. The QKB verifies in real time with the tax system, whenever it deems necessary, whether this obligation has been fulfilled.
The legal deadlines remain the same.
The speed of electronic communication does not change the statutory deadlines for deregistration or for submitting reports. The QKB continues to adhere to the deadlines set by law; it's just that your situation becomes visible sooner, rather than being discovered late in the process.
Before you apply for deregistration, it's worth having the following ready:
- all periodic statements submitted up to the time of application
- Tax obligations paid or at least acknowledged and planned.
- The financial statements for the previous year, if their submission deadline has passed.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy it Matters
A denied deregistration costs time.
When the QKB discovers unpaid liabilities or unfiled returns at the time of application, the deregistration process is delayed until the issue is resolved, rather than being completed within the timeframe the business had planned.
How we handle this with our clients
Before applying for deregistration on behalf of a client, we verify their tax status ourselves so that the application proceeds without any unexpected hurdles in the QKB electronic check.
Frequently asked questions
Can I unsubscribe with unpaid obligations?
No. Tax obligations must be settled before the deregistration with the QKB is completed, as required by the 2019 fiscal package.
How quickly does QKB understand my tax situation?
Practically immediately, since communication between the QKB and the tax system takes place in real time at the moment of the application itself.
Does this also apply to individual traders?
Yes, the same verification mechanism applies to every taxpayer, whether an individual or a legal entity, who applies for deregistration or who has an obligation to file financial statements.
What do I do if the QKB denies my deregistration?
First, correct the identified issue—whether an unpaid obligation or an unfiled statement—and reapply. For unclear cases, prior verification with us reduces the time lost.
The original DPT notice describes the start of this electronic collaboration in 2019. Official DPT Announcement. The mechanism remains active even today as part of the standard deregistration procedure.
