20. In which cases are entities required to submit an expense statement through a chartered accountant?
The classification of expenses is forwarded to A.A.D.E. obligatorily through an accountant - tax holder of a license granted by the OEE, for the entities that fall under the conditions and the limits of gross income, as they are defined for the application of paragraph 2 of article 38 of law 2873/2000, for the following:
a) For transactions involving expenses,
b) For data related to payroll registrations,
c) For the data concerning the depreciation entries and the other entries of settlement of income - expenses.