- Provides instructions for submitting a change declaration for mandatory transfer from the special VAT regime (Article 48) to the regular VAT regime for the 2026 tax year.
- Applies to farmers who exceed the €5,000 subsidy threshold in 2025 and must switch to the regular VAT regime from January 1, 2026.
- Details the timing and process for submitting the required declaration due to exceeding the subsidy limit.
- Specifies that both income from agricultural products/services and subsidies must be below set thresholds to remain in the special regime; exceeding either triggers mandatory transfer.
- The declaration must be submitted to the tax registry as per the relevant tax procedure 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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