Decision A.1058/2024, prepared by the tax team and published in the Official Gazette, introduces a new VAT form, which will be effective from July 1, 2024.
The introduced changes include:
Addition of codes 308 and 338 for sales, intra-community acquisitions, and transactions with customers, subject to a VAT rate of 4%.
Addition of codes 309 and 339 for production, intra-community acquisitions, and transactions with customers, with a VAT rate of 3% in the Aegean Sea islands and the remaining part of Greece on islands.
VAT rates at 4% (3% for Aegean Sea islands and for these islands) include:
Provision of services under orders for construction work aimed solely at overcoming or removing architectural barriers limiting the mobility of disabled persons in public or private buildings, and buildings serving the public interest.
Addition of codes 313, 314, 315: (313 – Transactions not associated with VAT turnover) (314 – Intra-community acquisition by taxpayers not entitled to deduction) (315 – Intra-community acquisition of services by taxpayers not entitled to VAT deduction)
Code 400 has been struck out.
Added code 912 (value of transactions exempt from tax to and from the Mount Athos area)
Exclusion of the Mount Athos area. Article 2 (2) of Law No. 2859/2000 establishes an exception to the scope of application of the tax for the Mount Athos area, which is subject to a special system in accordance with the provisions of Article 105 of the 1975 Constitution. Therefore, according to this provision, the Mount Athos area is not covered by the scope of VAT, which does not apply in this national area of the monastic community. The consequence of this solution is that the area is recognized as a special fiscal area of the country. This means that transactions carried out in this area (supply of goods and provision of services) are not subject to taxation. Also, supplies of goods from another area of the country to the Mount Athos region, as well as imports of goods from abroad to this area, are not subject to taxation (relevant 10/P.4336/3162/1987).
Znosi się formularz deklaracji VAT „050 – VAT EDITION 2016, F2 TAXIS” określony decyzją Sekretarza Generalnego Urzędu Skarbowego na podstawie POL.1084/23.6.2016 dla deklaracji dotyczących transakcji od 1.7.2024 r.
Decision A.1058/2024, prepared by the tax team and published in the Official Gazette, introduces a new VAT form, which will be effective from July 1, 2024.
The introduced changes include:
Addition of codes 308 and 338 for sales, intra-community acquisitions, and transactions with customers, subject to a VAT rate of 4%.
Addition of codes 309 and 339 for production, intra-community acquisitions, and transactions with customers, with a VAT rate of 3% in the Aegean Sea islands and the remaining part of Greece on islands.
VAT rates at 4% (3% for Aegean Sea islands and for these islands) include:
Provision of services under orders for construction work aimed solely at overcoming or removing architectural barriers limiting the mobility of disabled persons in public or private buildings, and buildings serving the public interest.
Addition of codes 313, 314, 315: (313 – Transactions not associated with VAT turnover) (314 – Intra-community acquisition by taxpayers not entitled to deduction) (315 – Intra-community acquisition of services by taxpayers not entitled to VAT deduction)
Code 400 has been struck out.
Exclusion of the Mount Athos area. Article 2 (2) of Law No. 2859/2000 establishes an exception to the scope of application of the tax for the Mount Athos area, which is subject to a special system in accordance with the provisions of Article 105 of the 1975 Constitution. Therefore, according to this provision, the Mount Athos area is not covered by the scope of VAT, which does not apply in this national area of the monastic community. The consequence of this solution is that the area is recognized as a special fiscal area of the country. This means that transactions carried out in this area (supply of goods and provision of services) are not subject to taxation. Also, supplies of goods from another area of the country to the Mount Athos region, as well as imports of goods from abroad to this area, are not subject to taxation (relevant 10/P.4336/3162/1987).
Znosi się formularz deklaracji VAT „050 – VAT EDITION 2016, F2 TAXIS” określony decyzją Sekretarza Generalnego Urzędu Skarbowego na podstawie POL.1084/23.6.2016 dla deklaracji dotyczących transakcji od 1.7.2024 r.
Nowy formularz VAT
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Justyna Urbaniak
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