A circular issued by the Director of the Independent Authority for Public Revenue, Giorgos Pitsilis (No. 2022/2026).
Specifically, this option applies to the following cases:
- Mandatory transition to the standard regime: Farmers under the special regime (Article 48 of the VAT Code) who were mandatorily transferred to the standard regime by May 15, 2026, solely because they received the aid under Measure 23 in 2025.
- Remaining in the standard regime: Farmers who were already in the standard regime in 2025 and remained in it solely because the aid in question was counted toward the annual limit of €5,000 in subsidies.
Interested parties who wish to be covered by the special regime may, untilTuesday, June 2, 2026, submit a change of status declaration ( Form D211) via the myAADE digital portal (myaade.gov.gr) at the following path: My Requests >(thematic group) Registry > ( procedure) Application for a farmer’s transfer from the standard to the special farmer regime due to exceeding subsidies under Measure 23.
Please note that requests already submitted without the required supporting documents will be processed normally, provided that beneficiaries submit a supplementary request with the complete information.
Furthermore, the circular provides instructions for the write-off and/or refund (to the farmer or the State) of VAT amounts that arose due to the submission of VAT returns from January 1, 2026, and onwards, which, due to retroactivity, are no longer owed.
For any information or clarification, interested parties may contact the AADE Taxpayer Service, my1521:
- By phone: Call 1521 (toll-free), weekdays from 7:00 a.m. to 8:00 p.m.
- Online: At my1521 (24/7), selecting as appropriate:
- For issues regarding re-enrollment in the Special Farmers’ Scheme:
Registry Issues > Registry of Natural Persons > Change of Registry Details for Natural Persons > Special Farmers’ Scheme - For issues regarding VAT and the management of issued sales documents:
VAT, Duties & Special Taxes > VAT > Special VAT Regimes > Special regime for farmers