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| | {{process | | {{process |
| − | |process_uuid=5c0ae112-1d16-4581-bc8c-0cd5048c394b
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| − | |process_id=463435
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| | |process_official_title=VAT returns | | |process_official_title=VAT returns |
| − | |process_alternative_titles=VAT returns / intra-Community trade table (VIES) | + | |process_alternative_titles=VAT returns / intra-Community trade table (VIES), File VAT returns / summaries of intra-Community transactions (VIES) |
| | |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_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_org_owner_is_private=No | | |process_org_owner_is_private=No |
| | |process_org_owner=73401 | | |process_org_owner=73401 |
| | |process_provision_org_owner_directory=386096 | | |process_provision_org_owner_directory=386096 |
| − | |process_provision_org=73401
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| | |process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION | | |process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION |
| | |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_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_estimated_implementation_duration=600 | + | |process_estimated_implementation_duration_max=PT10M |
| | |process_provided_language=Greek | | |process_provided_language=Greek |
| | |process_evidence_identification_type=Identification with TAXISnet codes | | |process_evidence_identification_type=Identification with TAXISnet codes |
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| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| | |process_sdg_codes=L1 | | |process_sdg_codes=L1 |
| | + | |process_govgr_codes=15278 |
| | + | |process_govgr_full_info=15278 |
| | |process_application_type=Declaration | | |process_application_type=Declaration |
| | |process_application_submission_type=Submitted by the applicant (digital) | | |process_application_submission_type=Submitted by the applicant (digital) |
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| | |process_application_description=VAT return | | |process_application_description=VAT return |
| | |process_application_note=Form F2 050 2016, as appearing on the corresponding form of the IAPR website. | | |process_application_note=Form F2 050 2016, as appearing on the corresponding form of the IAPR website. |
| − | |process_estimated_implementation_duration_max=PT10M | + | |process_uuid=5c0ae112-1d16-4581-bc8c-0cd5048c394b |
| | + | |process_id=463435 |
| | + | |process_estimated_implementation_duration=600 |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_rule_description=Type and content of VAT returns declaration ‘form 050 issued 2016, F2 TAXIS’ | | |process_rule_description=Type and content of VAT returns declaration ‘form 050 issued 2016, F2 TAXIS’ |
| | |process_rule_gazette_doc_number=1943 | | |process_rule_gazette_doc_number=1943 |
| − | |process_rule_gazette_doc_issue=Β
| |
| | |process_rule_ada=773ΔΗ-3ΞΚ | | |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 |
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| | |process_step_digital_official=Institutional software | | |process_step_digital_official=Institutional software |
| | |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=1200 | + | |process_step_digital_duration_min=PT20M |
| − | |process_step_digital_duration_max=1200 | + | |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_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_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. |
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| | |process_step_digital_implementation=Software action | | |process_step_digital_implementation=Software action |
| | |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=60 | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max=300 | + | |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_step_digital_description=Finalizations of declaration and submission. Automatic designation of submission as on time/late – allocation/assignment of submission registration number by TAXIS. |
| | }} | | }} |
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| | |process_step_digital_implementation=Software action | | |process_step_digital_implementation=Software action |
| | |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=60 | + | |process_step_digital_duration_min=PT1M |
| − | |process_step_digital_duration_max=60 | + | |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. | | |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. | | In the case of declarations in credit, a refund request is automatically generated if code 503 of the declaration has been filled in. |
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| | |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. | | |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. |
| − | }}
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| − | {{process provision digital locations
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| − | |process_provision_digital_location_title=VAT returns
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| − | |process_provision_digital_location_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/deloseis-phpa-pinaka-endokoinotikon-sunallagon-vies
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| | }} | | }} |
