- The document discusses the obligation to adjust input tax for investment goods not operational within five years of acquisition.
- It provides supplementary instructions following previous circulars related to this tax adjustment obligation.
- The circular outlines deadlines for completing investment projects under specific laws.
- It applies to businesses subject to tax with investment plans under certain laws that have received completion extensions.
- Specific regulations are mentioned for projects under law 3299/2004, with a deadline for operational start by April 1, 2024.
- If the goods are not used by this date, they are considered used for non-taxable activities, requiring a one-time tax adjustment.
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.
