The procedure for the retroactive (from 1/1/2026) inclusion in the special FPA scheme for farmers who were exempted due to the Measure 23 aid, specifies a circular issued by the Governor of Independent Public Revenue Authority, Jiorgos Pitsilis (E. 2022/2026).

In particular, this possibility concerns the following cases:

  • Mandatory transfer to the regular scheme: Farmers under the special scheme (Article 48 of the VAT Code), who were compulsorily transferred to the normal scheme by 15/5/2026, exclusively because they received the aid under Measure 23 in 2025.
  • Remaining in the normal scheme: Farmers who were already in the normal scheme in 2025 and remained in it, solely because this aid was counted towards the annual threshold of EUR 5,000 of subsidies.

Those who wish to join the special scheme can, until Tuesday 2 June 2026, submit a declaration of changes (form D211) via the digital portal myAADE (myaade.gov.gr) on the route: My Applications (subject group) Register (procedure) Application for transfer of a farmer from the normal to the special farmer status due to excess subsidies from Measure 23.

It should be noted that applications already submitted without the required supporting documents will be processed normally, provided that the beneficiaries submit a supplementary request with the complete data.

In addition, the circular provides instructions for the deletion and/or refund (to the farmer or the State) of VAT amounts incurred due to the submission of VAT returns from 1/1/2026 and no longer due due due to retroactivity.

For any information or clarification, interested parties may contact the Taxpayer Service of the AADE, my1521:

Telephone: At 1521 (toll-free), working days from 7:00 to 20:00.

Telephone: At my1521 (24/7), selecting as appropriate:
– For issues of reintegration into the Special Farmers’ Regime: Registry Issues > Register of Natural Persons > Change of Data in the Register of Natural Persons > Special Regime for Farmers

–For VAT issues and management of issued sales documents: VAT, Taxes & Special Taxes Issues > VAT > Special VAT Regimes > Special Regime for Farmers

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