Greece VAT Return — Periodiki Dilosi FPA (F2)

Confirm the client is on the normal VAT regime, establish their AFM (ΑΦΜ), filing frequency (monthly for double-entry 'diplografika' books, quarterly for single-entry 'aplografika'), and the exact tax period covered. Screen for out-of-scope regimes — small business exemption (Art. 39), farmers flat-rate scheme (Art. 41), or travel agent margin scheme (Art. 43) — before proceeding. Also check whether the client is located on a qualifying Aegean island, which triggers the 30% rate discount (24%→17%, 13%→9%, 6%→4%).

Gather the minimum viable inputs: bank statement(s) for the period from any Greek or international bank (National Bank of Greece, Alpha Bank, Piraeus Bank, Eurobank, Revolut Business, Wise Business, etc.). Where available, also collect the myDATA export from AADE's platform (the authoritative digital ledger of all invoices submitted), sales invoices (τιμολόγια πωλήσεων), purchase invoices (τιμολόγια αγορών), and the prior-period F2 to identify any carried-forward VAT credit (πιστωτικό υπόλοιπο). If the myDATA export is absent, warn the reviewer that reconciliation will be limited.

Classify every transaction by VAT treatment and map to the correct F2 line codes: domestic sales at 24% (codes 301/331), 13% (302/332), or 6% (303/333); EU B2B services supplied zero-rated (305); intra-EU goods at 0% (304, with VIES verification); exports (306); input VAT on domestic purchases (361); EU reverse-charge services (382/383/362); EU goods acquisitions (381/383/362); non-EU reverse-charge services (384/385/364); import VAT on customs declarations (363). Block entertainment and motor vehicle input VAT by default, flagging for Tier 2 review where the client claims a documented business purpose. Cross-check every classified item against the myDATA record.

Aggregate the classified amounts into the F2 form fields. Compute gross VAT payable (output VAT from all supply codes) minus deductible input VAT (codes 361–364) to arrive at the net amount due or the carry-forward credit. Reconcile the F2 totals against the myDATA submission data — any gap must be explained before filing. If the result is a credit, decide whether to carry forward (code 511 on the F2) or request a refund (requires separate application and AADE review). Prepare the final working paper for accountant sign-off.

Submit the F2 electronically through the myAADE portal (aade.gr) using the client's TAXISnet credentials. The filing deadline is the last working day of the month following the period end for monthly filers, and the last working day of the month following the quarter end for quarterly filers. If VAT is payable, settle through the IRIS e-payment system or via bank transfer to the AADE account using the unique payment reference (Κωδικός Πληρωμής) generated at submission. Retain the submission confirmation (αριθμός πρωτοκόλλου) as proof of filing.