- The circular concerns those involved in the maintenance and application of VAT provisions, including tax services and professionals specializing in VAT issues.
- The new circular E.2023/2025 from AADE communicates the administrative codification of the VAT Code, referencing key regulatory decisions and interpretative circulars.
- This codification serves as a tool for better informing and supporting tax administration employees and providing accurate information to interested parties.
- It is part of the AADE’s Operational Plan 2025, aiming to facilitate the work of AADE employees and provide accurate information to taxpayers and professionals.
- The codification includes updates until January 1, 2025, with references to relevant laws and their effective dates.
- The new VAT Code (law 5144/2024) came into effect on October 11, 2024, replacing the previous law 2859/2000, which had undergone significant amendments.
- References in existing provisions to the old VAT laws are now understood to refer to the corresponding provisions of the new VAT Code.
- Regulatory decisions or administrative acts issued under previous VAT laws remain in effect unless modified or replaced by new decisions under the new VAT Code.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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