Farmers: Changes to the process of inclusion/exclusion from the special regime
Changes to the process of inclusion in the special regime of Article 41 of the VAT Code (special status of farmers) natural persons who start to practice agricultural holdings and services and wish their inclusion in it, as well as the procedure to withdraw them from this, is determined by a decision of AADE.
Possibilities to submit a declaration for inclusion in the special regime for farmers or opting out of it are available to persons who are about to join the special status of farmers or wish to opt out of it. The relevant declaration can also be submitted by accountants and accounting offices, which have been authorized by the farmers through the “Authorizations” section in the digital portal myAADE.
The declaration-submission procedure
The procedure of submitting a declaration for inclusion in/out of the special status of farmers is carried out by an electronic method through a special digital application, with the use of the credentials (username and password) that the entitled persons must have for access to digital services of AADE.
By entering the application to submit the declaration, the declarant goes to the “Change of Registration Information” page, where there is the option “Special Status of Farmers” and by selecting it, he enters the new digital application where he can submit his relevant declaration, as well as see the declarations that he has submitted electronically through the application in the past for inclusion in or exclusion from the special farmers’ status.
With the option “Submit Declaration” on the screen of the page “Special Status of Farmers” the fields with the data of the declarant (VAT/DOU/Surname/First name/Father’s surname/Patronname/Identification document details/Permanent address) appear pre-filled residence-headquarters/Contact details) and the declarant selects the Municipality of permanent residence/headquarters. In the event that the address details registered in the Tax Registry as well as the contact details are not correct, the declarant must first update them via the myAADE digital portal and then re-enter the application.
The procedure is completed with the submission of the declaration. The declaration receives a unique number and can be printed from the option “Submitted Declarations”.
When are statements submitted
The declaration of inclusion in the special status of farmers is submitted throughout the year. The date of inclusion is considered to be the date of submission of the relevant statement, with the exception of the case where the statement is submitted by December 15 of each year and with it is defined as the date of inclusion in the special status of farmers December 31 of the previous year under the condition that they have been issued documents to the natural person from other taxable persons during the previous tax year.
The declaration of withdrawal from the special status of farmers is submitted at any time throughout the year. The date of disengagement from the special status of farmers is considered either the date of submission of the relevant declaration, or any other date specified in the declaration and refers to an earlier time provided that:
- the declared special status farmer has not received subsidies for the year in which he is requesting opt-out and from now on
- no documents have been issued in his name by other taxable persons on a date later than the declared date of opt-out
- the declared farmer has not received a VAT refund at the flat rate for the year in which he requests the opt-out and from now on