All deadlines for the transmission of income, expenses, variances of the year 2022 will be extended . The new deadlines will be notified by the AADE, apparently initially with a press release and then with an amendment to A.1138/2020. However, even if for whatever reason the AADE does not extend the deadlines (which is unlikely), for the late transmission of the 2022 revenues , there is no statutory sanction to date.
Source: taxheaven.gr