The Panhellenic Federation of Associations of Producers and Vendors of Open-Air Markets (POSPLA) has issued practical guidance for professional vendors operating at Greece’s traditional open-air markets—commonly known as laïkés agorés—on how to apply the legally mandated 30% reduction in their presumed income.
Key Requirements for Eligibility
To qualify, vendors must have the specific activity code (KAD) registered in their tax file: 47.81.10.02 — defined as “Retail trade of food, beverages and tobacco by professionals operating at outdoor stalls and markets.” This KAD must be used when filing Form E3, as submissions will continue to rely on the existing KAD system—not updated classifications.
Action Required for Vendors Without the Correct KAD
Vendors who do not yet have this KAD registered must submit a formal request to the Independent Authority for Public Revenue (AADE) using form D211, with an effective date of 1 January 2025. This process should be handled through their certified accountant. Once AADE confirms the update, vendors must enter the correct KAD in Form E3 before submitting their annual tax return.
Automatic Application of the Reduction
According to POSPLA, the 30% reduction in presumed income will appear automatically in Form E1 upon opening the electronic filing interface—no additional action is needed beyond proper KAD registration and accurate E3 completion.
Scope of the Measure
The measure applies across the board to all professional open-air market vendors—including those selling food products as well as industrial and consumer goods—ensuring broad access to the benefit under current legislation.
Ongoing Support and Collaboration
POSPLA urges vendors to work closely with their accountants to ensure timely and correct submission of required forms and proper implementation of the provision. The federation also reaffirmed its commitment to continued advocacy on behalf of the sector—including monitoring and supporting the application of new tax regulations affecting open-air market professionals.