Greece Gazettes Decision on VAT Return Submissions for Taxpayers Using Simple Accounting System

The Greek Official Gazette March 31 published Decision No. A. 1049, on VAT return submissions for taxpayers using the simple accounting system. The decision includes measures: 1) explaining that taxable persons with operations commencing from April 1 onwards, who use a simple accounting system and carry out taxable transactions or certain tax-exempt transactions, must submit VAT returns for each monthly tax period, with the requirement also applying to other specific taxpayers from July 1 onwards; 2) providing the option for taxpayers to submit VAT returns per a three-month tax period; 3) explaining that the declaration of the three-month tax period ...