Measure 23: Excluded from Subsidy Limits – Farmers Remain in Special VAT Regime

A forthcoming legislative provision to be submitted to Parliament clarifies that the financial aid granted under Measure 23 to farmers affected by natural disasters is explicitly excluded from the subsidy cap set forth in paragraph 1 of Article 48 of Law 5144/2024, as announced by the Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE). Consequently, farmers operating under the special VAT regime are not automatically transferred to the standard VAT regime solely due to receipt of this aid. Farmers previously shifted to the standard regime for this reason may re-enroll in the special agricultural VAT regime by submitting a change-of-status declaration via AADE’s digital platform ‘My Applications’, from Tuesday, 3 February 2026, until Friday, 27 February 2026. AADE will issue a follow-up announcement specifying the exact submission process on the platform. Any penalties imposed for late filing of the standard-regime enrollment declaration during the interim period—prior to enactment of this provision—are null and void; if already paid, they will be refunded.