Greece’s AADE has extended to 30 April 2026 the deadlines for farmers moving from the special to the standard VAT regime due to late subsidy certificates. Penalties for late filings over the EUR 5,000 subsidy limit will be cancelled, and farmers must follow Greek Accounting Standards and fiscal electronic requirements.
Greece’s Independent Authority for Public Revenue (AADE) has issued circular E.2014/2026 on 24 March 2026, providing guidance on submitting change-of-status declarations for farmers moving from the special VAT regime to the standard VAT regime for the 2026 tax year.
Farmers qualify for the special VAT regime if their agricultural product sales in the previous year were below EUR 15,000 and they received subsidies totalling less than EUR 5,000. If either of these limits is exceeded, the farmer must transition to the standard VAT regime from the start of the next tax year.
Normally, the declaration of change must be filed within 30 days (by 30 January). However, due to the late issuance of subsidy certificates for the 2025 tax year, many farmers did not have timely information about their exact subsidy amounts.
For 2026, the following deadlines have been extended to 30 April 2026 without penalties: submission of the declaration of change to the standard regime, submission of the inventory declaration, VAT returns for the monthly periods of January and February 2026, and recapitulative statements for intra-community transactions.
This extension applies only to farmers who exceeded the EUR 5,000 subsidy limit. It does not apply to those who exceeded the EUR 15,000 sales limit or those who voluntarily joined the standard regime, for whom the original deadline of 30 January 2026 remains.
Any fines already imposed for late filings related to these specific 2026 transitions (subsidies over EUR 5,000) will be cancelled or refunded upon the taxpayer’s request.
Farmers entering the standard VAT regime are subject to Greek Accounting Standards (Law 4308/2014) from 1 January 2026.
If a buyer issued an acquisition title (τίτλο κτήσης) before the farmer filed their change declaration, the buyer must issue a credit invoice, and the farmer must then issue a proper invoice for those goods or services, or ensure self-billing is applied.
Transactions occurring before the change declaration was filed can be transmitted to the myDATA platform late without penalties.
Farmers in the standard regime are required to use fiscal electronic mechanisms (cash registers) or authorised providers for retail sales. For past sales to non-VAT subjects under the special regime, a monthly summary entry can be made in myDATA to account for VAT.
