- Decision A.1020/2024 has been published in the Government Gazette.
- The decision specifies the start of implementation and operation of the provisions regarding the submission of VAT declarations and the determination of tax through the transmission of data on the myDATA digital platform.
- The definitions of “Revenue Rule,” “Expense Rule,” “Tolerance Limit of Deviations,” and “Difficulty of Correlation” are provided.
- Entities defined in Article 2, paragraph 1 of the decision have the obligation to submit their tax declarations according to the revenue and expense rules specified in Article 1.
- The obligation for VAT declaration submission applies from January 1, 2024.
- Entities defined in Article 2, paragraph 2 of the decision and entities under the special regime for VAT payment are not included in the scope of these provisions.
Source: e-forologia.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.