A new procedure for including and excluding new farmers in the special VAT system

Resolution No. 1007/2024 was published in the Official Gazette, which contributed to simplifying and modernizing procedures with the aim of providing better service to citizens who will go to… It must be included in the special regime of Article 41 of the Value Added Tax Law.

Analytically:

Article 1
Field of application

With this decision, the procedures for inclusion in the special system of Article 41 of the Value Added Tax Law are determined. (hereinafter: the special status of farmers) for natural persons who start practicing agricultural holdings and services, as defined in paragraphs 3 and 4 of Article 42 of the Value Added Tax Law. And they want to join it, in addition to the opt-out process for farmers who already fall under the special status of farmers and want to opt out of it.

Article 2
Beneficiaries to submit a statement

Persons who are going to join the private farmer scheme or wish to withdraw from it have the possibility of submitting a declaration to join or opt out of the private farmer scheme. The relevant declaration can also be submitted by accountants and accounting offices licensed by the persons mentioned in the previous paragraph through the “Delegations” section on the myAADE digital portal.

Article 3
Procedures for submitting the declaration of listing into/outside the special status of farmers electronically through a special digital application

1. In/out special status listing declaration is provided to farmers Electronically exclusively by the persons referred to in Article (2) of this law, according to their capacity (themselves, authorized persons)This is done through a special digital application published on the AADE website. The private digital application is accessed exclusively using the credentials (username and password) that must be possessed by persons eligible to access the digital services of AADE.

2. When entering the declaration submission request, the declaration holder goes to the page “Change registration information”where there is an option “Special status of farmers” Through his choice, he enters the new digital application where he can submit his own declaration, as well as view the declarations that he previously submitted electronically through the application in order to include them in the farmers’ special status or unsubscribe from them.

3. With the “Submit Declaration” option on the “Special Status of Farmers” page screen, the fields containing the declarant’s details (TIN/ID/Surname/First Name/Father’s Name/Beneficiary’s Name/Identity Document Details/Address) Residence are shown. Permanent residence/headquarters/contact details) and the permit holder chooses the municipality of permanent residence/headquarters. If the address details registered in the tax register as well as the contact details are incorrect, the declarant must first update them through the myAADE digital portal and then re-enter the application.

4. The procedure is completed by submitting the statement. The statement receives a unique number and can be printed from the 'Submitted Statements' option.

5. Inclusion declaration in special mode is provided to farmers throughout the year. The date of inclusion is the date of submission of the relevant declaration, except in the case where the declaration is submitted by December 15 of each year and with it the date of inclusion in the special status of farmers is determined as December 31 of the previous year, provided that the documents were issued to the natural person by other persons. Subject to tax during the previous tax year.

6. A declaration of withdrawal from the special status of farmers can be submitted at any time throughout the year. The date of withdrawal from the special status of farmers shall be considered either the date of submission of the relevant declaration, or any other date specified in the declaration and referring to an earlier time provided that:

i) the farmer with declared special status did not receive benefits for the year in which he requested to opt out and henceforth,

2) No documents have been issued in his name by other taxable persons on a date later than the date announced for cancellation of registration and

3) The declared farmer has not received a VAT refund at the fixed rate for the year in which he requested to opt out and thereafter.

Article 4
Starting power

This decision shall be effective from the working day following the date of its publication in the Official Gazette.

See the decision in the node's tax file