INDICATOR: 11.21.7
Country-by-country reporting
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes.
b. For each tax jurisdiction reported in Disclosure 207-4-a:
i. Names of the resident entities;
ii. Primary activities of the organization;
iii. Number of employees, and the basis of calculation of this number;
iv. Revenues from third-party sales;
v. Revenues from intra-group transactions with other tax jurisdictions;
vi. Profit/loss before tax;
vii. Tangible assets other than cash and cash equivalents;
viii. Corporate income tax paid on a cash basis;
ix. Corporate income tax accrued on profit/loss;
x. Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax.
c. The time period covered by the information reported in Disclosure 207-4.
With regards to the requested data a & b, please find below the relevant CbCR Tables (fiscal year 2021) for your reference and convenience. It is prepared and submitted in the relevant Authorities on an annual basis, according to the relevant legislation and OECD Guidelines, together with the relevant Notifications per entity and jurisdiction.
With regards to the requested data B- (x), please note that, any difference between corporates’ income tax results based on profit / loss and the tax due, derives from the difference in the accounting and tax base, which is followed in each jurisdiction. For example, there may be a different treatment for deductibility / recognition of expenses, transfer of tax losses, recognition of income, etc.
All amounts are in Euros.
| Tax authority | Revenue from non-related parties | Revenue from Related Parties | Total Revenue | Profit Before Tax | Income Tax paid | Income Tax calculated at tax rates applicable to profits | Share Capital & Share Premium | Retained Earnings | No. of employees | Fixed assets (PPE+Inventory) |
|---|---|---|---|---|---|---|---|---|---|---|
| Albania | 38,739 | 0 | 38,739 | -524,543 | 0 | 0 | 14,913,995 | -23,720,826 | 2 | 102,385 |
| Austria | 0 | 238,114 | 238,114 | -8,660,388 | 88,532 | 0 | 196,237,287 | 11,527,446 | 0 | 0 |
| Bulgaria | 243,636,875 | 3,068 | 243,639,943 | 2,061,560 | 298,340 | 206,156 | 30,741,385 | 11,591,165 | 71 | 78,520,299 |
| Cyprus | 252,859,774 | 132,636,019 | 385,495,793 | 14,179,404 | 2,449,679 | 1,776,924 | 224,343,496 | 44,501,403 | 91 | 199,996,511 |
| North Macedonia | 424,340,880 | 163,883 | 424,504,763 | 7,297,795 | 615,809 | 735,162 | 40,125,594 | 30,335,460 | 268 | 31,468,869 |
| Greece | 8,434,748,259 | 4,157,682,264 | 12,592,430,523 | 298,079,578 | -13,793,231 | 76,536,339 | 1,821,825,344 | 939,466,619 | 3,161 | 4,932,200,663 |
| Montenegro | 150,978,658 | 0 | 150,978,658 | 6,098,272 | 528,269 | 548,844 | 67,986,605 | 26,131,528 | 99 | 63,658,232 |
| Netherlands | 0 | 0 | 0 | -121,000 | 0 | 0 | 143,839,000 | -16,028,000 | 0 | 0 |
| Serbia | 181,803,240 | 0 | 181,803,240 | 4,831,952 | 1,306,152 | 724,793 | 59,202,166 | -15,167,062 | 54 | 52,827,352 |
| United Kingdom | 0 | 27,635,050 | 27,635,050 | 4,871,756 | -701,064 | 925,634 | 10,000,000 | 3,213,267 | 0 | 0 |
| Grand Total | 9,688,406,424 | 4,318,358,397 | 14,006,764,822 | 328,114,388 | -9,207,514 | 81,453,852 | 2,609,214,871 | 1,011,851,000 | 3,746 | 5,358,774,311 |
c. The relevant CbCR table, refers to the fiscal year 2021.
With regards to the requested data b-(i) and b-(ii), please see below a summary table with all Group entities and the relevant activities (reference year 2022):
| A/A | Group entity | Business activity |
|---|---|---|
| 1 | HELLENiQ ENERGY HOLDINGS SOCIETE ANONYME | Holding Company |
| 2 | Hellenic Fuels and Lubricants Industrial and Commercial S.A | Trade of oil products |
| 3 | Kalypso KEA SA | Retail trade of liquid fuels & LPG in Greece |
| 4 | ΕΚΟΤΑ | Construction and operation of fuel storage facilities |
| 5 | OTSM | Storage and management services of petroleum products |
| 6 | Vardax | Operation of Crude Oil pipeline (Thesaloniki to RNM) |
| 7 | DIAXON | Provision of manufacturing services to HELPE |
| 8 | Elpet Balkaniki | Holding company – Construction and operation of a crude oil pipeline |
| 9 | HELPE Renewables | Production, distribution and trading of renewable energy sources |
| 10 | HELPE – Larco Energiaki Servion | Production, distribution and trading of renewable energy sources |
| 11 | Energiaki Pylou Methonis | Production, distribution and trading of renewable energy sources |
| 12 | Hellenic Petroleum Consulting | Provision of consulting services to Group affiliates |
| 13 | Asprofos | Engineering services |
| 14 | ATEN Energy SA | Production, distribution and trading of renewable energy sources |
| 15 | ΕΚΟ Ira Maritime Company | Vessel-owning company |
| 16 | ΕΚΟ Afroditi Maritime Company | Vessel-owning company |
| 17 | HELPE Patraikos | Exploration and production of hydrocarbons |
| 18 | HELPE Upstream | Exploration and production of hydrocarbons |
| 19 | HELPE Arta Preveza SA | Exploration and production of hydrocarbons |
| 20 | HELPE NW Peloponissos SA | Exploration and production of hydrocarbons |
| 21 | HELPE West Kerkyra SA | Exploration and production of hydrocarbons |
| 22 | HELPE Sea Of Thrace SA | Exploration and production of hydrocarbons |
| 23 | HELPE E&P Holdings SA | Holding company of the Group’s Exploration & Production of Hydrocarbons activity |
| 24 | Helpe West Crete | Exploration and production of hydrocarbons |
| 25 | Helpe SW Crete | Exploration and production of hydrocarbons |
| 26 | Helpe Ionio | Exploration and production of hydrocarbons |
| 27 | Helpe Kyparissiakos | Exploration and production of hydrocarbons |
| 28 | HELPE Electromobility Services S.A. | DISTRIBUTION OF ELECTRICITY |
| 29 | Kozilio ena single member SA | Production, distribution and trading of renewable energy sources |
| 30 | Kozilio dio single member PC | Production, distribution and trading of renewable energy sources |
| 31 | SE Chronus Iliaki energia 2 LLC | Trade of electricity |
| 32 | SE Chronus Iliaki energia 3 LLC | Trade of electricity |
| 33 | SE Chronus Iliaki energia 4 LLC | Trade of electricity |
| 34 | SE Chronus Iliaki energia 5 LLC | Trade of electricity |
| 35 | SE Chronus Iliaki energia 6 LLC | Trade of electricity |
| 36 | SE Chronus Iliaki energia 7 LLC | Trade of electricity |
| 37 | SE Chronus Iliaki energia 8 LLC | Trade of electricity |
| 38 | SE Chronus Iliaki energia 9 LLC | Trade of electricity |
| 39 | SE Chronus Iliaki energia 10 LLC | Trade of electricity |
| 40 | SE Chronus Iliaki energia 11 LLC | Trade of electricity |
| 41 | SE Chronus Iliaki energia 12 LLC | Trade of electricity |
| 42 | SE Chronus Iliaki energia 13 LLC | Trade of electricity |
| 43 | SE Chronus Iliaki energia 14 LLC | Trade of electricity |
| 44 | SE Chronus Iliaki energia 15 LLC | Trade of electricity |
| 45 | SE Chronus Iliaki energia 16 LLC | Trade of electricity |
| 46 | SE Chronus Iliaki energia 17 LLC | Trade of electricity |
| 47 | SE Chronus Iliaki energia 18 LLC | Trade of electricity |
| 48 | SE Chronus Iliaki energia 19 LLC | Trade of electricity |
| 49 | Hellenic Petroleum Renewable Wind Farms of Evia single member Societe Anonyme | Production of electricity (Wind park) |
| 50 | Hellenic Petroleum Digital Single Member SA | Information technology developments |
| 51 | Tanagra Solar Energy SA | Production, distribution and trading of renewable energy sources |
| 52 | S AETHER Energy Single Member SA | Production, distribution and trading of renewable energy sources |
| 53 | Hellenic Petroleum Single Member Societe Anonyme Refining, Supply and Sales of Oil Products and Petrochemicals | Refining and trade of oil products |
| 54 | FENSOL SM | Production, distribution and trading of renewable energy sources |
| 55 | Hellenic Petroleum Real Estate Properties S.A. | Investment company |
| 56 | Hellenic Petroleum Renewable Wind Farms of Mani SA | Production of electricity (Wind park) |
| 57 | Renewable Wind Farms of Makrilakoma SA | Production of electricity (Wind park) |
| 58 | Renewable Wind Farms of Sagias SA | Production of electricity (Wind park) |
| 59 | WINDSPUR Energy | Production of electricity (Wind park) |
| 60 | Solarproject Staat Vast I | Production, distribution and trading of renewable energy sources |
| 61 | Aioliki Energeiaki Achladotopos S.A. | Production of electricity (Wind park) |
| 62 | Eoliki Energiaki Evias Single S.A. | Production of electricity (Wind park) |
| 63 | JUGOPETROL AD | Distribution of oil products in Montenegro |
| 64 | HELLENIC PETROLEUM BULGARIA (HOLDINGS) LTD | Holding company |
| 65 | HELLENIC PETROLEUM SERBIA (HOLDINGS) LTD | Holding company |
| 66 | RAMOIL SA | Distribution of oil products in Cyprus |
| 67 | SUPERLUBE LTD | Owner and management of pipeline and tank rentals |
| 68 | HELLENIC PETROLEUM CYPRUS (HOLDINGS) LTD | Holding Company |
| 69 | YUGEN LTD | Management and operation of a fuel terminal at the Vassiliko area (Cyprus) |
| 70 | HELPE RENEWABLES CYPRUS LIMITED | Holding company |
| 71 | HELPE ENERGY FINANCE CYPRUS LIMITED | Financing activities |
| 72 | FENSOL HOLDING LIMITED | Holding company |
| 73 | EKO ENERGY CYPRUS LTD | Production, distribution and trading of renewable energy sources |
| 74 | BLUE CIRCLE ENGINEERING LTD | Distribution of LPG in Cyprus |
| 75 | HELLENIC PETROLEUM INTERNATIONAL SA | Holding company of Group’s International subsidiaries |
| 76 | HELLENIC PETROLEUM FINANCE PLC | Financing activities |
| 77 | Helpe CYPRUS LTD | Distribution of oil products in Cyprus |
| 78 | EKO BULGARIA EAD | Distribution of oil products in Bulgaria |
| 79 | EKO SERBIA AD | Distribution of oil products in Serbia |
| 80 | GLOBAL ΑLBANIA SA | Distribution of oil products in Albania |
| 81 | OKTA CRUDE OIL REFINERY AD | Distribution of oil products in RNM |
| Affiliates / Joint Ventures | ||
| 1 | Athens Airport Fuel Pipeline Company SA | Management and operation of Aspropyrgos – Spata airport pipeline |
| 2 | DEPA | Import & distribution of natural gas in Greece |
| 3 | HELPE Thrace SA | Owner and management of Burgas – Alexandroupoli pipeline |
| 4 | DMEP HOLD CO | Holding company of the Group’s petroleum storage services |
| 5 | Safco SA | Aircraft refuelling |
| 6 | Elpedison BV | Holding company |
| 1 | Elpedison Power S.A | Energy trading |
| 2 | Hellenic Petroleum (UK) Limited | Holding company |
| 3 | Asprofos S.A – Branch Albania | Engineering services |
| 4 | Vardax – Branch FYROM | Operation of Crude Oil pipeline |