2024-08-01 12:51:41
In a public consultation, the AADE the classification of Activity Code Numbers (KAD) for businesses into categories, based on whether or not the relevant activities are subject to VAT, in order to fully (end-to-end) automate the process of declaring and changing them.
The aim of the new digital service that will be provided to businesses from the autumn of 2024 is to make the declaration and change of KAD automatically and immediately, through a special application on the myAADE digital portal (myaade.gov.gr), without routing the relevant requests for management by an AADE employee.
At the same time, the new application will provide facilitation, with informative messages that will guide the business in choosing the right KAD.
In particular, the KAD have been classified into the following six (6) categories:
1) Subject to VAT (activities with VAT status which entails the obligation to submit a Φ2 TAXIS declaration in each tax period),
2) Not subject to VAT (e.g. companies holding shares in other companies – holding companies),
3) Potentially not subject to VAT (Public administration and defense – compulsory social security, class NACE 84),
4) Normally Exempt from VAT (activities n. 22 VAT Code, such as the provision of postal services by the Universal Service Provider, activities of the national Radio and Television networks, reimbursable contributions imposed by the Organizations of Health Improvements – O.E.B for the provision irrigation water, provision of hospital and medical care and diagnosis services),
5) Possibly Exempt from VAT (activities no. 22 VAT Code). These are KAD that may be exempt from VAT under conditions. In other words, their exemption depends on the facts of each case (e.g. medical operations of a plastic surgeon that are exempt from VAT, when it comes to burn restoration, but taxable when they are of an aesthetic nature),
6) Exempt from VAT (cases of art. 44 VAT Code, i.e. delivery, intra-Community acquisition or import from third countries of manufactured tobacco).
Depending on the inclusion of the KAD in one of these categories, the inclusion or exemption from VAT:
- or it will be default without possibility of change (categories 1, 2 and 6)
- or it should be chosen by the company based on the conditions of the activity (categories 3, 4 and 5).
The aim of the consultation is to provide feedback from businesses and professionals regarding the categorization of the CPAs carried out by the AADE services for VAT purposes. This categorization will be incorporated into a relevant decision of the AADE after the end of the consultation.
The file with the classification of KAD based on their subjection to VAT is put up for public consultation on the official website of AADE under the route Announcements > Consultation until 6/9/2024.
AADE particularly draws the attention of those interested in the KAD that its services have classified as subject to VAT, as with the commissioning of the relevant application, the subjection to VAT will be automatic without the possibility of change.
It invites anyone interested to submit comments or suggestions to the email address [email protected] .