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

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

   ΔΔ
   
   0
   4
   0
   

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

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. 0.00 0.00 0 0 0 }} }} 10 minutes}} 22 minutes 26 minutes

,,,,

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

PT20M PT20M

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

PT5M PT1M

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

PT1M PT1M

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