New deadlines for Greek Annual Sales and Purchase Listing (ASPL)
Last 25 April 2016 the Greek tax authorities announced changes on the current deadline of the submission to your Annual Sales and Purchase Listing.
31 May, 2016
Changes on deadlines to Annual Sales and Purchase Listing
Going forward, this return needs to be submitted by the end of February of the year following the reported period. In case of corrections, the amendments can be submitted up to 1 May of the year following the reporting period. For the ASPL of 2015, however, the authorities have granted an exceptional extension until 1 October 2016. There is more information (in Greek) published by the authorities.
What is an Annual Sale and Purchase Listing?
The Annual Sales and Purchase Listing is a recapitulative statement of all your domestic sales and purchases made during the year. Spain, Belgium (for sales only), Bulgaria and Romania also require an ASPL to be filed every year. In Italy, there is a similar return called Spesometro.
Greece often updates the deadline to submit your ASPL, hence VAT registered companies should double check the due date every year to avoid late filing penalties.