Legal & Tax Updates

Order 3806/2013 for the amendment of annexes no. 1-3 of Order 3596/2011 regarding the reporting of deliveries/supplies and acquisitions performed on the national territory by VAT registered persons and for the approval of the model and content of the informative statement regarding the deliveries/supplies and acquisitions performed on the national territory by VAT registered persons (“394 informative statement”) was published in the Official Gazette 833/2013

• In order to report the total number of issued/received invoices for which a reporting obligation exists, certain fields are introduced within the form
• The new form shall apply starting with the invoices issued/received in the last reporting fiscal period of 2013, for which each VAT registered operator has a reporting obligation