Measure 23 Aid Excluded from VAT Regime Threshold for Farmers Affected by Natural Disasters

• Financial aid from Measure 23 for farmers affected by natural disasters will not count towards the VAT regime transition threshold.
• A new legislative provision will clarify that this aid is excluded from subsidy limits under Article 48 of Law 5144/2024.
• Farmers who moved to the regular VAT regime solely due to receiving this aid can rejoin the special farmers’ regime by submitting a change declaration between February 3 and February 27, 2026.
• Any fines imposed for late VAT regime transition declarations before the law is passed are not owed and will be refunded if already paid.

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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