Greece Updates VAT Return Form Effective July 2025

The Greek tax administration (AADE) has published an updated version of the VAT return form. The new form will apply starting with the July 2025 reporting period, meaning the first filing under this version will take place in August 2025.

This update introduces a few important changes that taxpayers and businesses should be aware of. Find here the updated VAT return form.

VAT Refunds: Change in Bank Account Details

Previously, taxpayers requesting a VAT refund had to provide their IBAN. With the new form, this requirement has been removed.

• Box 503 must still be completed.
• However, the field for entering a bank account number has been eliminated.
• Instead, taxpayers will now simply tick a box if their bank account is not located in Greece or not within the SEPA jurisdiction.

This change simplifies refund requests by reducing the information that needs to be provided.

Updated Descriptions in Certain Boxes

Three boxes on the VAT return form have had their descriptions updated. These are boxes 345, 314, and 315.

• The updates are purely descriptive and do not affect the content or reporting obligations.
• Taxpayers should continue reporting in these boxes as before.

Discover our VAT manuals and learn more about VAT compliance in Greece.

What Businesses Should Do Next?

• Ensure that your accounting and tax teams are informed about the new VAT return form.
• Update internal procedures to reflect the removal of IBAN details for refund requests.
• Be aware that while some box descriptions have changed, reporting requirements remain the same.

How Can Marosa Help You?

At Marosa, we know how challenging it can be to keep up with constantly changing VAT rules. That’s why we make sure our systems and processes are always aligned with the latest requirements. Our VAT compliance platform, VATify, is regularly updated to incorporate new regulations—such as the updated Greek VAT return form—so that our clients never fall behind. Backed by a dedicated team of VAT specialists who track legislative changes across Europe, we provide businesses with accurate, timely, and reliable compliance. By combining advanced technology with deep expertise, we help our clients minimise risks, avoid penalties, and stay one step ahead in VAT compliance.