Modification of the forms for the Special VAT Scheme for Group of entities as well as the form for non-regular VAT returns.


The following forms corresponding to the Special VAT Scheme for Group of entities (form 322, form 353 and form 039) have been modified due to the entry into force in 2013 of developments in the VAT such as the cash method even further modifications such as rectification of the deadline for the submission of the forms models relating to July which will then be collected occur during the first 20 days of August.

It is also modified the form 309 related to non-regular VAT returns in order to extend the cases in which foresees the obligation to submit such declaration, including among these cases, those persons or entities that do not act as entrepreneurs or professionals in certain cases.

Although this order shall come into force on the day following its publication in the Official State Gazette. However, the models adopted in the single article of this order will be used to present the tax returns for the last accounting period for the year 2014 and beyond.

To learn more about these changes, please contact us.

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