By decision of the Governor of the Independent Public Revenue Authority, the declaration of reclassification reserves is now submitted exclusively
A new digital application for the submission of a transfer stock declaration is made available to citizens and businesses from 1.2.2024, with the aim of facilitating their transactions with the Tax Administration and serving them more efficiently.
In particular by decision of the Governor of the Independent Public Revenue Authority, George Pitsilis (A.1017/2024), the reclassification stock declaration is now submitted exclusively, through the myAADE digital portal, following the path Applications / Tax Services / VAT / Reclassification Stock Declaration, within two months of the reclassification.
The decision applies to initial on-time and overdue returns of stock transfers and concerns taxable persons who are transferred from:
A) regular status in the small business regime of article 39 or in the special status of farmers of article 41 of the VAT Code
B) small business status of article 39 or the special farmers status of article 41 of the VAT Code in the normal regime,
It is noted that in case of reclassification to the small business status of article 39 or to the special farmers status of article 41 of the VAT Code, January 1st of each year is taken as the date of reclassification.
Source: Skai
I have worked as a journalist for over 10 years, and my work has been featured on many different news websites. I am also an author, and my work has been published in several books. I specialize in opinion writing, and I often write about current events and controversial topics. I am a very well-rounded writer, and I have a lot of experience in different areas of journalism. I am a very hard worker, and I am always willing to put in the extra effort to get the job done.
