The application is open on mybusinesssupport for the refund of the flat-rate Value Added Tax (VAT) charged on acquisitions of goods and services (inputs) to farmers who have been subject to the special scheme.

Beneficiaries are the persons who have been included in the special scheme of Article 41 of the VAT Code during the year in which the supply of agricultural products takes place. or the supply of their agricultural services to other taxable persons, irrespective of whether at the time the refund application is submitted they have been transferred to the normal arrangements or have ceased their activities.

Beneficiaries may submit their application from 1 April to 15 December each year for supplies of agricultural products and services made during the previous tax year. Especially for the year 2023, the application is submitted from 02.05.2023 until 15/12/2023.

VAT refund - VAT refund - Application procedure

Beneficiaries for the VAT refund, submit a request for the refund of the entitled amount on the electronic platform MyBusinessSupport of the Hellenic Revenue Agency ( https://www.aade.gr/mybusinesssupport ). The login to the electronic platform is carried out using the credentials of TAXISnet of ADEA.

Within the same time limit, an amended declaration - refund application is submitted if there are accounting data (documents) which have not been included in the initial or previous application and which result in an additional amount for refund.

The above amendment application is also submitted to the electronic platform "myBusinessSupport" of the Independent Authority for Public Revenue (AADE) using the relevant AADE's TAXISnet credentials.