ΔΔ-3AVAT return
type: Ontology
creation date: 2026-08-22T04:55:48+03:00
imports: http://semantic-mediawiki.org/swivt/1.0

VAT return
type: Subject
type: Category:Services Registry
type: Category:Value added tax (VAT)
type: Category:Businesses
type: Category:Public Bodies
type: Category:Self-employed
type: Category:Declarations
type: Category:Taxpayers
page: https://en.mitos.gov.gr/index.php/ΔΔ-3AVAT_return
wiki namespace: 9002
wiki page content language: en
process alternative titles: VAT returns / intra-Community trade table (VIES)
process alternative titles: File VAT returns / summaries of intra-Community transactions (VIES)
process application description: VAT return
process application note: Form F2 050 2016, as appearing on the corresponding form of the IAPR website.
process application owner: Legal entities
process application owner: Persons
process application submission type: Submitted by the applicant (digital)
process application type: Declaration
process conditions alternative: false
process conditions name: The natural or legal person must be subject to VAT return submission requirements.
process conditions name: The application is accessed using TAXISnet codes.
process conditions num id: 1
process conditions num id: 2
process conditions type: Tax
process conditions type: Possession of passwords to enter software
process cost max: 0
process cost min: 0
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 estimated implementation duration max: 10 minutes
process evidence cost total number: 0
process evidence ex officio total number: 0
process evidence identification type: Identification with TAXISnet codes
process evidence prerequisite total number: 0
process evidence step alternative total number: 0
process evidence step digital alternative total number: 0
process evidence step digital total number: 4
process evidence step total number: 0
process evidence total number: 0
process govgr codes: 15278
process id: 463435
process life events: Value added tax (VAT)
process ns: ΔΔ
process official title: VAT returns
process org owner: 73401
process org owner is private: false
process output type: Administrative Act
process provided to: Businesses
process provided to: Public Bodies
process provided to: Self-employed
process provided to: Taxpayers
process provision org directory: DIRECTORATE FOR INDIRECT TAXATION
process provision org owner directory: 386096
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 rule ada: 60ημη-α4ζ
process rule ada: 7γσαη-756
process rule ada: 6ηλιη-7ξθ
process rule ada: ωυξρ46μπ3ζ-οσπ
process rule ada: 66φσ46μπ3ζ-πυ9
process rule ada: 942ρ46μπ3ζ-0ξη
process rule ada: 6νπη46μπ3ζ-ευξ
process rule ada: 998υ46μπ3ζ-κμσ
process rule article: 43
process rule article: 1
process rule decision number: 1082
process rule decision number: 1191
process rule decision number: 1093
process rule decision number: 2185
process rule decision number: 5144
process rule decision number: Α 1011
process rule decision number: Α 1058
process rule decision number: Ε 2030
process rule decision number: 1049
process rule decision number: Α 1077
process rule decision year: 2015
process rule decision year: 2016
process rule decision year: 2020
process rule decision year: 2024
process rule decision year: 2025