VAT returns / intra-Community trade table (VIES)
File VAT returns / summaries of intra-Community transactions (VIES)
Form F2 050 2016, as appearing on the corresponding form of the IAPR website.
The natural or legal person must be subject to VAT return submission requirements.
The application is accessed using TAXISnet codes.
Possession of passwords to enter software
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.
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.
Instructions on completion of VAT returns (VAT form 050 issued 2014 – F2 TAXIS).
Instructions on completion of VAT returns (VAT form 050 issued 2016 – F2 TAXIS).
Determination of the VAT return form, the procedure for refunding a credit balance and the obligation to submit a VAT return for vessels falling under Article 8 of Law 4926/2022 (Series I, 82)
Type and content of the VAT return form “050 — VAT 2024 EDITION, F2 TAXIS”.
Instructions for completing the VAT return (Form 050 VAT, 2024 edition — F2 TAXIS)
Submission of a Value Added Tax return for each calendar month by persons required to submit a VAT return for each tax period who use a single-entry accounting system.
Type and content of the VAT return form “050 — VAT 2025 EDITION, F2 TAXIS”; condition for final submission of a VAT return showing an amount refundable; and amendment of Decision A.1104/2020 of the Governor of the Independent Authority for Public Revenue, “Value Added Tax Refund Procedure” (Series II, 1895).
Completion of fields on form F2 as indicated on the IAPR website or transfer of data from an accounting software package.
Finalizations of declaration and submission. Automatic designation of submission as on time/late – allocation/assignment of submission registration number by TAXIS.
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.
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.
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.
Transfer of data from books kept under the declaration codes (form 2) or downloading thereof from using an accounting software programme
Finalisation of declaration and submission
Processing of declarations (confirmation–return)