{"id":6985,"date":"2026-05-22T21:51:00","date_gmt":"2026-05-22T18:51:00","guid":{"rendered":"https:\/\/en.tomanifesto.gr\/?p=6985"},"modified":"2026-05-22T21:51:00","modified_gmt":"2026-05-22T18:51:00","slug":"aade-retroactive-inclusion-of-farmers-in-the-special-vat-scheme-instructions-and-clarifications","status":"publish","type":"post","link":"https:\/\/en.tomanifesto.gr\/?p=6985","title":{"rendered":"AADE: retroactive inclusion of farmers in the special VAT scheme &#8211; Instructions and clarifications"},"content":{"rendered":"<p>The procedure for the retroactive (from 1\/1\/2026) inclusion in the <b>special FPA<\/b> scheme for <strong>farmers <\/strong>who were exempted due to the <b>Measure 23 aid,<\/b> specifies a circular issued by the Governor of <b>Independent Public Revenue Authority, Jiorgos Pitsilis<\/b> (E. 2022\/2026).<\/p>\n<p>In particular, this possibility concerns the following cases:<\/p>\n<ul>\n<li>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.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>Those who wish to join the special scheme can, until <strong>Tuesday 2 June 2026<\/strong>, submit a <strong>declaration of changes <\/strong>(form D211) via the digital portal <strong>myAADE<\/strong> (myaade.gov.gr) on the route: <strong>My Applications<\/strong> <strong><\/strong> (subject group) <strong>Register<\/strong> (procedure) <strong>Application for transfer of a farmer from the normal to the special farmer status due to excess subsidies from Measure 23<\/strong>.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>For any information or clarification, interested parties may contact the Taxpayer Service of the AADE, my1521:<\/p>\n<p><strong>Telephone:<\/strong> At 1521 (toll-free), working days from 7:00 to 20:00.<\/p>\n<\/p>\n<p><strong>Telephone:<\/strong> At my1521 (24\/7), selecting as appropriate:<br \/><strong>&#8211; <\/strong>For issues of reintegration into the Special Farmers&#8217; Regime: <strong>Registry Issues &gt; Register of Natural Persons &gt; Change of Data in the Register of Natural Persons &gt; Special Regime for Farmers<\/strong><\/p>\n<p><strong>&#8211;<\/strong>For VAT issues and management of issued sales documents<\/strong>: <strong>VAT, Taxes &amp; Special Taxes Issues &gt; VAT &gt; Special VAT Regimes &gt; Special Regime for Farmers<\/strong><\/p>\n<\/p>\n<p>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The procedure for the retroactive (from 1\/1\/2026) inclusion in the special VAT scheme of farmers who were exempted due to the support of the &#8230;<\/p>\n","protected":false},"author":1,"featured_media":6986,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6985","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy"],"acf":[],"_links":{"self":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts\/6985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6985"}],"version-history":[{"count":0,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/posts\/6985\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=\/wp\/v2\/media\/6986"}],"wp:attachment":[{"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.tomanifesto.gr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}