- Overview of Agricultural Subsidies: The article discusses how to report agricultural subsidies, grants, and compensations in the VAT declaration, emphasizing the importance of accurate representation in light of certifications received from the relevant authorities (OPEKEPE) and the pro rata calculation for VAT for the fiscal year 2024.
- Understanding Pro Rata: It explains the concept of pro rata in relation to VAT, detailing how certain agricultural subsidies influence this calculation and the implications for VAT reporting.
- New VAT Declaration Codes: The article outlines the completion of new VAT declaration codes (313, 314, and 315) that pertain to the recording of these subsidies and grants, providing guidance on their correct entry into the VAT declaration process.
Source: taxheaven.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.
