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| Line 34: |
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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_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. |
| − | }}
| |
| − | {{process provision digital locations
| |
| − | |process_provision_digital_location_title=VAT returns
| |
| − | |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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| | }} | | }} |
Revision as of 13:12, 27 June 2024
5c0ae112-1d16-4581-bc8c-0cd5048c394b
463435
Δήλωση ΦΠΑ
At a glance
Points of service
Available only digitally
Number of required documents
Estimated Time (digitally)
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
Application
Application Type
Declaration
Submission by:
Submitted by the applicant (digital)
Submitted by:
Legal entities, Persons
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
Output & Results
Output
Administrative Act
Other information
Alternative titles
VAT returns / intra-Community trade table (VIES)
Official title
VAT returns
Languages supported
Greek, English
Categories
Trigger (submission method)
Application (digital)
L1
ΔΔ
0
4
0
73401
No
1
1
Identification with TAXISnet codes
386096
15278
gov.gr"gov.gr" is not in the list (EU-GO, EU-GO (support)) of allowed values for the "Process source" property., SDG"SDG" is not in the list (EU-GO, EU-GO (support)) of allowed values for the "Process source" property.
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
Decision
Circular No 1084
2016
1943
Β
Circular
1082
2015
Circular
1191
2015
Circular
1093
2016
Circular
2185
2020
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
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
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