VAT Declaration Guidelines and Clarifications for New Form 050 – Effective September 2025

• The circular 2071/2025 provides clarifications and instructions for completing the VAT declaration form 050 VAT Edition 2025-F2 TAXIS
• The new circular E.2071/2025 applies to those required to submit a VAT declaration
• The decision A.1077/2025 defines the type and content of the new VAT declaration form effective from July 1, 2025
• The form is used for declarations from July 2025 for those with double-entry bookkeeping and those with single-entry bookkeeping required to submit monthly VAT declarations
• It is also used from the third quarter of 2025 for those with single-entry bookkeeping or not required to keep books
• Due to renumbering of the previous VAT Code, there are rewordings in the new VAT declaration form
• Subtables a and b of table B have reworded codes 345 and 365
• Code 908 is reworded to Gross profit business article 50
• Subtable a of table B has reworded codes 313, 314, and 315
• Code 314 records intra-community acquisitions without deduction rights not included in the VAT turnover
• Code 315 records intra-community service receipts without deduction rights not included in the VAT turnover

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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