Required Training & Declaration Forms (Law 4093/2012 paragraph Η)

According to the current institutional framework for the accounting profession:

Accountants-tax consultants are obliged to submit to the Chamber during the first two months of each year a declaration form (Law 1599/1986, article 8), in which they will declare that they exercise the accounting profession, that they have not been convicted for the criminal offenses referred in article 14 of the Presidential Decree 340/1998, that they have not been involved in a disciplinary offense based on the Accounting Ethics Code and that they have completed all the required training provided by the Chamber that corresponds to their professional classification.  

The Chamber, as the competent authority that oversees that Accountant-Tax Consultant profession, is obliged to offer training on taxation issues, with the aim for them to become skillful enough to be able to file for income taxes digitally through the systems of the Ministry of Finance.

Participating accountants-tax consultants will be educated in accounting and taxation, which is necessary for them to exercise their profession and at the same time they will get updated in the complex changes in the taxation system, which are difficult to implement.

Training beneficiaries are accountants-tax consultants that hold the A or B class professional ID, who have been registered in the Chamber’s online services and have renewed their professional ID up to 2012.


All accountants that are also members of the Chamber should be in good standing. It is noted that active accountants are obliged to take the training courses, while non-active accountants also have the option to take the courses if they wish to continue their education in order to improve their professional perspective.

If the accountant-tax consultant does not submit a declaration form during the first 2 months, he/she will not be included in the accountant-tax consultant Register if the Chamber, which is linked with the accountant files that can file for income taxes digitally through the systems of the Ministry of Finance. Access to the particular file is substituted with submitting the declaration form. The Chamber controls the content of the declaration form, automatically informs the accountant-tax consultant Register and issues a special act to those who have not complied with the required procedure.

According to Number 6889/ΔΙΟΕ-84 decision of the Minister of Finance and the under Secretary of Development, Competition, Infrastructure, Transportation and Networks (Government Gazette 424/Β/25-2-2013) for the declaration form that is submitted during the first two months of each year, a payment to the Chamber of €15 is required, regardless of accounting class. 

According to the decision of the Chamber’s Central Administration, (Government Gazette 144/Α/28-6-2014) and based on article 9 of Law 4271/2014, a payment of the amount of fifty (50) euros is set in order to be able to take the required courses.


The payment of €50 and €15 can be made through the DIAS system (by printing the payment statements), as long as all other payment obligations are settled:


  • Members need to have paid all the submission fees up to and including the previous year and need to have settled the payments for the renewal of all their professional accounting IDs until and including the year of 2012,
  • Non-members need to have paid for the renewal of their professional accounting IDs until and including the year of 2012.


You will find instructions to apply for the Required Training and the submission of the Declaration Form here (available in Greek).