A Greek draft bill would have ΑΑΔΕ move farmers who outgrow the flat-rate VAT scheme to the normal regime automatically

Greek farmers who outgrow the special flat-rate VAT scheme are supposed to move to the normal VAT regime themselves.⁷⁸ A draft law now in public consultation would require ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), the tax authority, to make that move for them when they do not.¹

Taxheaven and Οικονομικός Ταχυδρόμος (Oikonomikos Tachydromos) headlined the story as an automatic move by ΑΑΔΕ, and Agronews wrote of "the critical 10 days" for farmers (our translation).⁴⁵⁶ Their articles say the rule is in a draft bill, and ΑΑΔΕ has issued no decision.⁴⁵⁶ The rule sits in articles 296 and 298 of an omnibus bill from the Ministry of National Economy and Finance (Υπουργείο Εθνικής Οικονομίας και Οικονομικών, Ypourgeio Ethnikis Oikonomias kai Oikonomikon), the same bill that would change the rules for loan servicers.¹ The 10 days are a window to correct the tax registry after an automatic move, not a deadline to move.¹

Is the automatic move already law?

No. The bill is open for comment on opengov.gr, the government's consultation site, until 10:00 on Thursday 22 October 2026.²³ The ministry aims to table the bill and have it passed in the first week of November 2026.³ Article 376 says the law applies from its publication in the Government Gazette (ΦΕΚ, Εφημερίδα της Κυβερνήσεως, Efimerida tis Kyverniseos) unless a provision says otherwise, and by our reading it sets no later date for articles 296 and 298.¹ How the move would work in practice would be set by a decision of the ΑΑΔΕ Governor under article 298, and that decision does not exist yet.¹

Who is in the special VAT scheme for farmers?

The scheme is article 48 of the VAT Code, law 5144/2024.⁷ It covers farmers whose sales of agricultural products plus agricultural services in the previous tax year came to less than €15,000 and whose subsidies were less than €5,000.⁷⁸ ΑΑΔΕ says both conditions must be met, and it counts all subsidies or aid of any kind actually paid in the year, even if they relate to other years.⁸

Farmers in the special scheme do not charge VAT on their supplies.⁷ Instead they receive a flat-rate compensation of 6% on the value of the goods and services they supply to other taxable persons, in practice businesses liable to VAT.⁷ The 6% is a compensation, not a VAT rate.⁷

What happens today when a farmer stops qualifying?

Under article 48, farmers leave the scheme, by choice or compulsorily, by filing a change declaration under the Tax Procedure Code (Κώδικας Φορολογικής Διαδικασίας, Kodikas Forologikis Diadikasias, law 5104/2024).⁷¹ That code gives 30 days from a change to file a change declaration, including a transfer declaration for a change of VAT regime, unless the VAT Code provides otherwise.¹ ΑΑΔΕ's circular of March 2026 says that not filing the declaration does not affect the compulsory move.⁸

What would articles 296 and 298 change?

Article 296 would add an enforcement step.¹ If a farmer who no longer meets the conditions in article 48(1) does not file the move within the 30-day deadline, the tax administration would move the farmer to the normal regime itself, on the day after the deadline for moving on time.¹ The move would take effect from 1 January of the year after the year in which the farmer stopped meeting the conditions.¹⁴

The automatic move would change four entries in the tax registry: the business activity, the accounting system, the VAT regime and the place of business.¹ The place of business would be taken to be the farmer's permanent home address.¹⁶ Article 298 would let the ΑΑΔΕ Governor set the method, the procedure, "the data the tax administration must have at its disposal" and any other necessary matter for these moves (our translation).¹ By our reading, articles 296 and 298 amend only the Tax Procedure Code, and nothing in the bill changes the €15,000 and €5,000 limits in article 48.¹

What are the 10 days for?

After an automatic move, the farmer "may" file a declaration of change in business details so that the registry holds the exact details changed in the move (our translation).¹ Under article 296, that declaration would be filed within 10 days of the automatic move being carried out.¹

After an automatic move, a farmer would have 10 days to correct the registry details or to close the business with effect from 1 January.¹

The same 10 days would apply to a farmer who decides to stop trading altogether.¹ A declaration ending the business with effect from 1 January of the year concerned would be on time if filed within 10 days of the automatic move, instead of the usual 30 days.¹

What does the normal VAT regime mean for a farmer?

A farmer who moves files an inventory declaration within two months of the move.⁷⁸ The farmer can then deduct the VAT on stocks of agricultural products and on the inputs and capital goods held at the time.⁷⁸⁹ From then on the farmer files periodic VAT returns, files recapitulative statements for trade with other EU countries where relevant, and sends invoice data to myDATA, ΑΑΔΕ's electronic-books platform.⁸⁹

How did the move work in 2026?

ΑΑΔΕ handled the 2026 move by circular Ε.2014/2026 of 24 March 2026, signed by its Governor, Γεώργιος Πιτσιλής (Georgios Pitsilis).⁸ The move took effect from 1 January 2026, and change declarations could be filed without penalties until 30 April 2026.⁸¹⁰ Flash.gr reported that farmers filed through ΑΑΔΕ's "Τα αιτήματά μου" (My requests) service.¹⁰ ΑΑΔΕ then gave farmers until 29 May 2026 to file the related VAT returns, inventory declarations and recapitulative statements without penalties, if they had declared the move by 30 April 2026, Gaia365 reported.¹¹

The ministry and ΑΑΔΕ also said that aid under Measure 23, for farmers hit by natural disasters, does not count towards the €5,000 subsidy limit.¹² Οικονομικός Ταχυδρόμος reported in May that farmers moved only because of that aid could return to the special scheme by filing a change declaration within 15 days.¹³ By our reading, the draft would turn a move that ΑΑΔΕ handled by circular in 2026 into a standing procedure in the Tax Procedure Code.¹⁸

What should farmers do now?

Nothing changes yet, because articles 296 and 298 are part of a draft bill.¹ Farmers in the special scheme can check whether last year's sales and services stayed under €15,000 and their subsidies under €5,000.⁷ Anyone can comment on the bill on opengov.gr until 10:00 on Thursday 22 October 2026.²³ The bill does not say how farmers would be told of an automatic move or how ΑΑΔΕ would treat VAT returns that fall due before the move is made.¹