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Municipal and regional combinations: VAT administration and compliance receipts book – expenses (circulars)

For municipal and regional schemes for the issue and VAT compliance costs of revenue-book…..
According to circular 20221/20-03-2019 [listed below the circular] the Ministry. Interior and paragraph 3 of the article 8 of Law. 3870/2010, for the combinations involved in municipal and regional elections, provided the administering specific separate tax number (VAT NUMBER.), in the name of the combination, which is valid for the duration of the regional and municipal period.

For administration of AFM. presented to the relevant tax office. written statement, stating:

  • η επωνυμία του συνδυασμού και
  • the name of the head.

The above statement is made by the pool manager or defined by him as administrator.

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also, According to circular 20211/20-03-2019 [listed below the circular]the Ministry. Interior and paragraph 1 of the article 9 of Law. 3870/2010, combinations involved in municipal and regional elections, obliged to maintain a special book in which necessarily record all revenue and expenditure them during the election period.

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Campaign period for the application of these provisions is the two-month period preceding the date of elections.

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