VAT return

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

• At a Glance
• Basic information
• Application
• What you will need
• Requirements
• Fees
• Related
• Output
• Steps
• Digital steps
• Other information
• Feedback
• Legislation
• Categories
• Show Procedure
  • Steps
  • Digital Steps

At a glance

Points of service

Available only digitally

Digital provision points

• National Single Digital Gateway – gov.gr

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

Authority responsible for the provision of the procedure

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Service / organizational unit of a authority entity

DIRECTORATE-GENERAL FOR TAXATION

Provided to

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

Related links

Notes

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.

Last update

25/07/2024

Application

Application Type

Declaration

Submission by:

Submitted by the applicant (digital)

Submitted by:

Legal entities, Persons

Title

VAT declaration

Notes:

Form F2 050 2016, as shown in the relevant form on the ADI 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)

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

   ΔΔ
   
   0
   4
   0
   

   73401
   
   No
   1
   1
   
   
   
   
   Identification with TAXISnet codes
   386096
   73401
   
   
   
   
   gov.gr, SDG
   

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. 0.0 0.0 0 0 0 }} }} }} 22 minutes 26 minutes

,,,,

1 Tax A condition is for the natural or legal person to be subject to a VAT declaration.

No No

2 Possession of passwords to enter software Entering the application using taxisnet codes.

No No

https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/deloseis-phpa-pinaka-endokoinotikon-sunallagon-vies VAT returns

Law 38 2859 2000 248 Α

Description Clear V.A. Code - Declaration and related obligations

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

Decision ΠΟΛ 1084 2016 1943 Β

Description Form and content of the VAT declaration form ‘050 - VERIFICATION 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 for completing the VAT declaration (form 050 VAT version 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 for completing the VAT declaration (form 050 VAT version 2014.

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 for completing the VAT declaration (form 050 VAT version 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 for completing the VAT declaration (form 050 VAT version 2016 - Φ2 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 Registration - transfer of records of kept books to or transhipment by an account programme

Responsible for Implementation Institutional software

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

Description Fill in form Φ2 fields as shown on the AIA website or transfer the data from an account package.

Notes 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.

No No

1200 1200

2 Definitive 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 Defined declaration and submission. Automatic characterisation in time/time - award/receive registration number from taxis.

No No

300 60

3 Statement management (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 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.

No No

60 60

4 Reimbursement of credit balances

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 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.

No Yes