In the context of supporting agricultural production and facilitating the submission of contract farming contracts by the beneficiary farmers and producers, a Joint Ministerial Decision was signed by the Deputy Minister of National Economy and Finance, Haris Theocharis and the Minister of Rural Development and Food, Lefteris Avgenakis, amending an earlier decision determines the procedure, the supporting documents and the control of the conditions for the exemption from income tax of profits from agricultural business activity, as well as the type and minimum content of contract farming contracts.

Particularly, with the new amendment it is extended until 31.03.2024 the possibility of submitting to the special application of the AADE the details of contract farming contracts of farmers by main occupation, for their exemption from the tax by 50%, in accordance with the provisions of article 15 of Law 4935/2022. The contracts posted should be for sales of contract farming products, which have been carried out within 2023 under contracts within 2023 or earlier.

Respectively, is extended until 31.03.2024 the possibility of submitting to the special application of the AADE the details of contract farming contracts of the producers, for their exemption from the tax by 30% in accordance with the provisions of article 4 of Law 4935/2022. The contracts posted must have been drawn up within 2023.
The details of the above contract farming contracts, which are posted on the AADE platform, are confirmed or rejected by the buyer until 30.04.2024. In the event that the deadline for confirmation or rejection of the information by the buyer elapses, it is assumed that the buyer confirms the submitted information.