Difference between revisions of "ΔΔ:VAT return"

From National Registry of Administrative Public Services
(Προσθήκη διαδικασίας)
 
 
(10 intermediate revisions by 5 users not shown)
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{{process
 
{{process
−
|process_alternative_titles=VAT returns / intra-Community trade table (VIES)
+
|process_official_title=VAT returns
−
|process_application_description=VAT declaration
+
|process_alternative_titles=VAT returns / intra-Community trade table (VIES), File VAT returns / summaries of intra-Community transactions (VIES)
−
|process_application_note=Form F2 050 2016, as shown in the relevant form on the ADI website.
+
|process_description=Τhe procedure concerns the obligation for each taxable person, regardless of the accounting system they employ (integration within a single-entry or double-entry system), to submit VAT returns.
−
|process_application_owner=Legal entities, Persons
+
|process_org_owner_is_private=No
−
|process_application_submission_type=Submitted by the applicant (digital)
+
|process_org_owner=73401
−
|process_application_type=Declaration
+
|process_provision_org_owner_directory=386096
−
|process_cost_max=0.0
+
|process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION
−
|process_cost_min=0.0
+
|process_remarks=Returns must be submitted electronically via the aade.gr portal. The tax period to which the return refers shall be the calendar quarter for persons using single-entry bookkeeping systems and persons legally exempt from the bookkeeping obligations of the Code of Books and Records, and monthly for persons using double-entry systems and public sector organisations. The deadline for submission of VAT returns is the last working day of the month following the end of the tax period, regardless of whether or not this coincides with the last day of the month.
−
|process_description=The procedure concerns the obligation of each taxable person, depending on the accounting system it maintains (incorporation into a simplified or bibliographical system) to submit a VAT declaration.
+
|process_estimated_implementation_duration_max=PT10M
−
|process_estimated_implementation_duration=600
+
|process_provided_language=Greek
−
|process_evidence_alternative_total_number=0
+
|process_evidence_identification_type=Identification with TAXISnet codes
 +
|process_type=Outgoing
 +
|process_trigger=Applied for
 +
|process_trigger_type=Application (digital)
 +
|process_output_type=Administrative Act
 +
|process_source=gov.gr, SDG
 +
|process_provided_to=Businesses,Farmers,Legal Entities,Public Bodies,Self-employed
 +
|process_tax_type=Declarations
 +
|process_life_events=Value added tax (VAT)
 +
|process_total_duration_steps_min=1
 +
|process_total_duration_steps_max=1
 +
|process_total_duration_steps_digital_min=1320
 +
|process_total_duration_steps_digital_max=1560
 +
|process_cost_min=0.00
 +
|process_cost_max=0.00
 
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_ex_officio_total_number=0
 
|process_evidence_ex_officio_total_number=0
−
|process_evidence_identification_type=Identification with TAXISnet codes
+
|process_evidence_alternative_total_number=0
 
|process_evidence_prerequisite_total_number=0
 
|process_evidence_prerequisite_total_number=0
 +
|process_evidence_total_number=0
 +
|process_evidence_step_total_number=0
 
|process_evidence_step_digital_total_number=0
 
|process_evidence_step_digital_total_number=0
−
|process_evidence_step_total_number=0
 
−
|process_evidence_total_number=0
 
−
|process_id=463435
 
−
|process_life_events=Value added tax (VAT)
 
−
|process_official_title=VAT returns
 
−
|process_org_owner=73401
 
−
|process_org_owner_is_private=No
 
−
|process_output_type=Administrative Act
 
−
|process_provided_language=Greek
 
−
|process_provided_to=Public Bodies, Self-employed, Businesses, Legal Entities, Farmers
 
−
|process_provision_org=73401
 
−
|process_provision_org_directory=DIRECTORATE-GENERAL FOR TAXATION
 
−
|process_provision_org_owner_directory=386096
 
−
|process_remarks=The declaration shall be submitted electronically through the aade.gr portal. The tax period to which the declaration refers is the calendar quarter for keeping a simplified system and for non-registrants, and the month for those holding a double-digit system and the State. For VAT declarations a deadline for submission is the last working day of the following month from the end of the tax period regardless of whether it coincides with the last day of the month.
 
 
|process_sdg_codes=L1
 
|process_sdg_codes=L1
−
|process_source=gov.gr, SDG
+
|process_govgr_codes=15278
−
|process_tax_type=Declarations
+
|process_govgr_full_info=15278
−
|process_total_duration_steps_digital_max=1560
+
|process_application_type=Declaration
−
|process_total_duration_steps_digital_min=1320
+
|process_application_submission_type=Submitted by the applicant (digital)
−
|process_total_duration_steps_max=1
+
|process_application_owner=Legal entities, Persons
−
|process_total_duration_steps_min=1
+
|process_application_description=VAT return
−
|process_trigger=Applied for
+
|process_application_note=Form F2 050 2016, as appearing on the corresponding form of the IAPR website.
−
|process_trigger_type=Application (digital)
 
−
|process_type=Outgoing
 
 
|process_uuid=5c0ae112-1d16-4581-bc8c-0cd5048c394b
 
|process_uuid=5c0ae112-1d16-4581-bc8c-0cd5048c394b
 +
|process_id=463435
 +
|process_estimated_implementation_duration=600
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=1
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
−
|process_conditions_name=A condition is for the natural or legal person to be subject to a VAT declaration.
 
−
|process_conditions_num_id=1
 
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
 +
|process_conditions_name=The natural or legal person must be subject to VAT return submission requirements.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=2
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
−
|process_conditions_name=Entering the application using taxisnet codes.
 
−
|process_conditions_num_id=2
 
 
|process_conditions_type=Possession of passwords to enter software
 
|process_conditions_type=Possession of passwords to enter software
−
}}
+
|process_conditions_name=The application is accessed using TAXISnet codes.
−
{{process provision digital locations
 
−
|process_provision_digital_location_title=VAT returns
 
−
|process_provision_digital_location_url=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/deloseis-phpa-pinaka-endokoinotikon-sunallagon-vies
 
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_article=38
+
|process_rule_type=Law
 
|process_rule_decision_number=2859
 
|process_rule_decision_number=2859
 
|process_rule_decision_year=2000
 
|process_rule_decision_year=2000
−
|process_rule_description=Clear V.A. Code - Declaration and related obligations
+
|process_rule_article=38
 +
|process_rule_description=Ratification of the Value Added Tax Code - Declaration and related obligations.
 +
|process_rule_gazette_doc_number=248
 
|process_rule_gazette_doc_issue=Α
 
|process_rule_gazette_doc_issue=Α
−
|process_rule_gazette_doc_number=248
 
−
|process_rule_type=Law
 
 
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248
 
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=773ΔΗ-3ΞΚ
+
|process_rule_type=Decision
−
|process_rule_decision_number=ΠΟΛ 1084
+
|process_rule_decision_number=Circular No 1084
 
|process_rule_decision_year=2016
 
|process_rule_decision_year=2016
−
|process_rule_description=Form and content of the VAT declaration form ‘050 - VERIFICATION 2016, F2 TAXIS’
+
|process_rule_description=Type and content of VAT returns declaration ‘form 050 issued 2016, F2 TAXIS’
−
|process_rule_gazette_doc_issue=Β
 
 
|process_rule_gazette_doc_number=1943
 
|process_rule_gazette_doc_number=1943
−
|process_rule_type=Decision
+
|process_rule_ada=773ΔΗ-3ΞΚ
 
|process_rule_url=https://diavgeia.gov.gr/doc/773%CE%94%CE%97-3%CE%9E%CE%9A?inline=true
 
|process_rule_url=https://diavgeia.gov.gr/doc/773%CE%94%CE%97-3%CE%9E%CE%9A?inline=true
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=60ΗΜΗ-Α4Ζ
+
|process_rule_type=Circular
 
|process_rule_decision_number=1082
 
|process_rule_decision_number=1082
 
|process_rule_decision_year=2015
 
|process_rule_decision_year=2015
−
|process_rule_description=Instructions for completing the VAT declaration (form 050 VAT version 2014 - F2 TAXIS).
+
|process_rule_description=Instructions on completion of VAT returns (VAT form 050 issued 2014 – F2 TAXIS).
−
|process_rule_type=Circular
+
|process_rule_ada=60ΗΜΗ-Α4Ζ
 
|process_rule_url=https://diavgeia.gov.gr/doc/60%CE%97%CE%9C%CE%97-%CE%914%CE%96?inline=true
 
|process_rule_url=https://diavgeia.gov.gr/doc/60%CE%97%CE%9C%CE%97-%CE%914%CE%96?inline=true
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=7ΓΣΑΗ-756
+
|process_rule_type=Circular
 
|process_rule_decision_number=1191
 
|process_rule_decision_number=1191
 
|process_rule_decision_year=2015
 
|process_rule_decision_year=2015
−
|process_rule_description=Instructions for completing the VAT declaration (form 050 VAT version 2014.
+
|process_rule_description=Instructions on completion of VAT returns (VAT form 050 issued 2014 – F2 TAXIS).
−
|process_rule_type=Circular
+
|process_rule_ada=7ΓΣΑΗ-756
 
|process_rule_url=https://diavgeia.gov.gr/doc/7%CE%93%CE%A3%CE%91%CE%97-756?inline=true
 
|process_rule_url=https://diavgeia.gov.gr/doc/7%CE%93%CE%A3%CE%91%CE%97-756?inline=true
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=6ΗΛΙΗ-7ΞΘ
+
|process_rule_type=Circular
 
|process_rule_decision_number=1093
 
|process_rule_decision_number=1093
 
|process_rule_decision_year=2016
 
|process_rule_decision_year=2016
−
|process_rule_description=Instructions for completing the VAT declaration (form 050 VAT version 2016 – F2 TAXIS).
+
|process_rule_description=Instructions on completion of VAT returns (VAT form 050 issued 2016 – F2 TAXIS).
−
|process_rule_type=Circular
+
|process_rule_ada=6ΗΛΙΗ-7ΞΘ
 
|process_rule_url=https://diavgeia.gov.gr/doc/6%CE%97%CE%9B%CE%99%CE%97-7%CE%9E%CE%98?inline=true
 
|process_rule_url=https://diavgeia.gov.gr/doc/6%CE%97%CE%9B%CE%99%CE%97-7%CE%9E%CE%98?inline=true
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=ΩΥΞΡ469ΜΠ3Ζ-ΟΣΠ
+
|process_rule_type=Circular
 
|process_rule_decision_number=2185
 
|process_rule_decision_number=2185
 
|process_rule_decision_year=2020
 
|process_rule_decision_year=2020
−
|process_rule_description=Instructions for completing the VAT declaration (form 050 VAT version 2016 - Φ2 TAXIS).
+
|process_rule_description=Instructions on completion of VAT returns (VAT form 050 issued 2016 – F2 TAXIS).
−
|process_rule_type=Circular
+
|process_rule_ada=ΩΥΞΡ469ΜΠ3Ζ-ΟΣΠ
 
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A9%CE%A5%CE%9E%CE%A146%CE%9C%CE%A03%CE%96-%CE%9F%CE%A3%CE%A0?inline=true
 
|process_rule_url=https://diavgeia.gov.gr/doc/%CE%A9%CE%A5%CE%9E%CE%A146%CE%9C%CE%A03%CE%96-%CE%9F%CE%A3%CE%A0?inline=true
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=1
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=Fill in form Φ2 fields as shown on the AIA website or transfer the data from an account package.
+
|process_step_digital_title=Transfer of data from books kept under the declaration codes (form 2) or downloading thereof from using an accounting software programme
−
|process_step_digital_duration_max=1200
 
−
|process_step_digital_duration_min=1200
 
−
|process_step_digital_exit=No
 
−
|process_step_digital_note=The form shows a choice for the payment of the debit balance in single or two monthly instalments, and there is a barrier to registering any incorrect fields. The possibility of applying any credit balance (code 503) or transferring it to offset-deduction (code 502) in the next tax period is also provided.
 
−
|process_step_digital_num_id=1
 
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
−
|process_step_digital_title=Registration - transfer of records of kept books to or transhipment by an account programme
 
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 +
|process_step_digital_duration_min=PT20M
 +
|process_step_digital_duration_max=PT20M
 +
|process_step_digital_description=Completion of fields on form F2 as indicated on the IAPR website or transfer of data from an accounting software package.
 +
|process_step_digital_note=The form shows an option for payment of the debit balance in one lump sum or two monthly instalments and there is a block in place to prevent entries in incorrect fields. It is also possible to apply for the refund of any credit balance (code 503) or to request its transfer for offset or deduction (code 502) in the next tax period.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=2
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=Defined declaration and submission. Automatic characterisation in time/time - award/receive registration number from taxis.
+
|process_step_digital_title=Finalisation of declaration and submission
−
|process_step_digital_duration_max=300
+
|process_step_digital_official=Institutional software
−
|process_step_digital_duration_min=60
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Software action
 
|process_step_digital_implementation=Software action
−
|process_step_digital_num_id=2
 
−
|process_step_digital_official=Institutional software
 
−
|process_step_digital_title=Definitive declaration and submission
 
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 +
|process_step_digital_duration_min=PT1M
 +
|process_step_digital_duration_max=PT5M
 +
|process_step_digital_description=Finalizations of declaration and submission. Automatic designation of submission as on time/late – allocation/assignment of submission registration number by TAXIS.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=3
 +
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=Statement management - Confirmation of debt amount - issue-print debt identification. This step applies only to debit VAT declarations. In the case of credit declarations a refund request shall be automatically created if code 503 of the declaration is completed.
+
|process_step_digital_title=Processing of declarations (confirmation–return)
−
|process_step_digital_duration_max=60
+
|process_step_digital_official=Institutional software
−
|process_step_digital_duration_min=60
 
−
|process_step_digital_exit=No
 
 
|process_step_digital_implementation=Software action
 
|process_step_digital_implementation=Software action
−
|process_step_digital_num_id=3
 
−
|process_step_digital_official=Institutional software
 
−
|process_step_digital_title=Statement management (confirmation-return)
 
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 +
|process_step_digital_duration_min=PT1M
 +
|process_step_digital_duration_max=PT1M
 +
|process_step_digital_description=Processing of declarations – confirmation of the amount due – issuance/print out of debt ID number. This step applies only to VAT returns form Φ2 where payment is due.
 +
In the case of declarations in credit, a refund request is automatically generated if code 503 of the declaration has been filled in.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
 +
|process_step_digital_num_id=4
 +
|process_step_digital_exit=Yes
 
|process_step_digital_child=No
 
|process_step_digital_child=No
−
|process_step_digital_description=In the case of a credit declaration, the amount of the credit balance shall be automatically transferred to the next VAT declaration or, if requested, entered in the code.503 of form F2 shall be refunded to the taxpayer on the basis of predefined criteria.
+
|process_step_digital_title=Refund of credit balance
−
|process_step_digital_exit=Yes
+
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Software action
 
|process_step_digital_implementation=Software action
−
|process_step_digital_num_id=4
 
−
|process_step_digital_official=Institutional software
 
−
|process_step_digital_title=Reimbursement of credit balances
 
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 
|process_step_digital_url=https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies
 +
|process_step_digital_description=In the case of declarations in credit, the amount of the excess can be automatically carried over to the next VAT return or, if requested by an entry under code 503 on the form F2, the amount will be refunded to the taxpayer on the basis of predefined criteria.
 
}}
 
}}

Latest revision as of 15:51, 25 July 2024



5c0ae112-1d16-4581-bc8c-0cd5048c394b 463435 Δήλωση ΦΠΑ

At a glance

Points of service

Available only digitally

Digital provision points

Number of required documents

Not required

Fees

Provided without cost

Estimated Time (digitally)

26 minutes

Description

Τhe procedure concerns the obligation for each taxable person, regardless of the accounting system they employ (integration within a single-entry or double-entry system), to submit VAT returns.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Authority/Public body’s Unit responsible for the institutional framework of the procedure

Service / organizational unit of a authority entity

DIRECTORATE FOR INDIRECT TAXATION

Provided to

Businesses, Farmers, Legal Entities, Public Bodies, Self-employed

Related links

Notes

Returns must be submitted electronically via the aade.gr portal. The tax period to which the return refers shall be the calendar quarter for persons using single-entry bookkeeping systems and persons legally exempt from the bookkeeping obligations of the Code of Books and Records, and monthly for persons using double-entry systems and public sector organisations. The deadline for submission of VAT returns is the last working day of the month following the end of the tax period, regardless of whether or not this coincides with the last day of the month.

Last update

25/07/2024

Application

Application Type

Declaration

Submission by:

Submitted by the applicant (digital)

Submitted by:

Legal entities, Persons

Title

VAT return

Notes:

Form F2 050 2016, as appearing on the corresponding form of the IAPR website.

What you will need

Means of authentication, identification and signature

Identification with TAXISnet codes

    Print

    Requirements

      Fees

        Related




        Output & Results

        Output

        Administrative Act

        Steps

          Digital steps

            Other information

            Alternative titles

            VAT returns / intra-Community trade table (VIES), File VAT returns / summaries of intra-Community transactions (VIES)

            Official title

            VAT returns

            Languages supported

            Greek

            Legislation

              Categories

              Τype of procedure

              Declarations

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Value added tax (VAT)

              Type

              Outgoing
              L1

              ,,,,


            • 1 Tax The natural or legal person must be subject to VAT return submission requirements.


              No No

            • 2 Possession of passwords to enter software The application is accessed using TAXISnet codes.


              No No

            • Law 38 2859 2000 248 Α

              Description Ratification of the Value Added Tax Code - Declaration and related obligations.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20000100248

            • Decision Circular No 1084 2016

              Description Type and content of VAT returns declaration ‘form 050 issued 2016, F2 TAXIS’

              Legal references https://diavgeia.gov.gr/doc/773%CE%94%CE%97-3%CE%9E%CE%9A?inline=true

              ΑΔΑ 773ΔΗ-3ΞΚ

            • Circular 1082 2015

              Description Instructions on completion of VAT returns (VAT form 050 issued 2014 – F2 TAXIS).

              Legal references https://diavgeia.gov.gr/doc/60%CE%97%CE%9C%CE%97-%CE%914%CE%96?inline=true

              ΑΔΑ 60ΗΜΗ-Α4Ζ

            • Circular 1191 2015

              Description Instructions on completion of VAT returns (VAT form 050 issued 2014 – F2 TAXIS).

              Legal references https://diavgeia.gov.gr/doc/7%CE%93%CE%A3%CE%91%CE%97-756?inline=true

              ΑΔΑ 7ΓΣΑΗ-756

            • Circular 1093 2016

              Description Instructions on completion of VAT returns (VAT form 050 issued 2016 – F2 TAXIS).

              Legal references https://diavgeia.gov.gr/doc/6%CE%97%CE%9B%CE%99%CE%97-7%CE%9E%CE%98?inline=true

              ΑΔΑ 6ΗΛΙΗ-7ΞΘ

            • Circular 2185 2020

              Description Instructions on completion of VAT returns (VAT form 050 issued 2016 – F2 TAXIS).

              Legal references https://diavgeia.gov.gr/doc/%CE%A9%CE%A5%CE%9E%CE%A146%CE%9C%CE%A03%CE%96-%CE%9F%CE%A3%CE%A0?inline=true

              ΑΔΑ ΩΥΞΡ469ΜΠ3Ζ-ΟΣΠ

            • 1 Transfer of data from books kept under the declaration codes (form 2) or downloading thereof from using an accounting software programme

              Responsible for Implementation Institutional software


              Link https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies

              Description Completion of fields on form F2 as indicated on the IAPR website or transfer of data from an accounting software package.

              Notes The form shows an option for payment of the debit balance in one lump sum or two monthly instalments and there is a block in place to prevent entries in incorrect fields. It is also possible to apply for the refund of any credit balance (code 503) or to request its transfer for offset or deduction (code 502) in the next tax period.

              No No


            • 2 Finalisation of declaration and submission

              Responsible for Implementation Institutional software

              Μethod of Implementation Software action

              Link https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies

              Description Finalizations of declaration and submission. Automatic designation of submission as on time/late – allocation/assignment of submission registration number by TAXIS.

              No No


            • 3 Processing of declarations (confirmation–return)

              Responsible for Implementation Institutional software

              Μethod of Implementation Software action

              Link https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies

              Description Processing of declarations – confirmation of the amount due – issuance/print out of debt ID number. This step applies only to VAT returns form Φ2 where payment is due. In the case of declarations in credit, a refund request is automatically generated if code 503 of the declaration has been filled in.

              No No


            • 4 Refund of credit balance

              Responsible for Implementation Institutional software

              Μethod of Implementation Software action

              Link https://www.aade.gr/epiheiriseis/forologikes-ypiresies/fpa/diloseis-fpa-vies

              Description In the case of declarations in credit, the amount of the excess can be automatically carried over to the next VAT return or, if requested by an entry under code 503 on the form F2, the amount will be refunded to the taxpayer on the basis of predefined criteria.

              No Yes


              • Retrieved from "https://en.mitos.digigov.grnet.gr/index.php?title=ΔΔ:VAT_return&oldid=70263"
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