Clarifications on the issue of registration certificates in the Farmers' Register

Clarifications on the granting of registration certificates in the Register of Farmers and Agricultural Holdings (M.A.A.E.), gave the Ministry of Agriculture and Rural Development with a circular.

More specifically and according to the ministry, for the granting of a certificate of registration, in M.A.A.E. and the control for the attribution of the status of professional farmer or the owner of a farm or professional farmer new entrant in the agricultural sector, will be mandatory, to be presented:

«For the proof of the possession of an agricultural holding and the calculation of the annual period of employment on the agricultural holding: A copy of the Single Application for Support, in accordance with national provisions, of the corresponding year with the Income Tax Declaration».

In addition, it is specified that:

α) Up to the due date of the submission of the Income Tax Return for the tax year 2023, for the issuance of M.A.A.E. certificates, the following are taken into account: aa) In the case in which the Income Tax Return for the tax year 2023 has not been submitted, the financial data for the tax year 2022, in correlation with the Single Application for Assistance (SIA) for the year 2022 and the SIA for the year 2022; aa) In the case in which the Income Tax Return for the tax year 2023 has not been submitted, the financial data for the tax year 2022, in correlation with the Single Application for Assistance (SIA) for the year 2022 and the SIA. year 2023, to prove that the possession of the agricultural holding is continued, as well as the insurance in the EFKA - former OGA with the status of farmer, breeder - poultry farmer, beekeeper, fisherman, aquaculturist, or operating agrotourism units up to 10 rooms, or renewable energy producer up to 500 KW and farmer / land worker for the period from the year 2022 to date.

ab) In case the Income Tax Return for the tax year 2023 has been submitted, the financial data for the tax year 2023, in correlation with the E.A.E. year 2023 and 2024, if the submission of the 2024 EIR has started, as well as the insurance in the EFKA - former OGA with the status of farmer, breeder - poultry farmer, beekeeper, fisherman, aquaculturist, or operating agrotourism units up to 10 rooms, or producer of renewable energy sources up to 500 KW and farmer / land worker for the period from the year 2023 to date.

b) As of the due date of submission of the Income Tax Return for the tax year 2023, the financial data for the tax year 2023 are taken into account, in correlation with the Single Application for Assistance (S.A.A.) for the year 2023 and the S.A.A. year 2024, to prove that the possession of the agricultural holding is continued, as well as the insurance in the EFKA - former OGA with the status of farmer, breeder - poultry farmer, beekeeper, fisherman, aquaculturist, or operating agrotourism units up to 10 rooms, or producer of renewable energy sources up to 500 KW and farmer / land worker for the period from the year 2023 to date.

c) The 2024 E.A.E., if submitted for the first time, is taken into account, in correlation with the financial data for the tax year 2023, for the granting of certificates in the following cases:

γα) To new entrants in the agricultural sector, in accordance with the institutional framework of the M.A.A.E., and in particular with the Circular No. 909/61979/27-5-2016 of the Secretary General of the Ministry of Agriculture and Rural Development.

cb) To holders of agricultural holdings, if the person concerned has been included in the normal or special VAT scheme.

d) The owners of agricultural holdings prove their inclusion in the normal or special scheme by submitting the details of the Business Register (Business Image), by personalised information through the my AADE digital portal or by submitting the certificate of commencement/change of business of a natural person to the Tax Office.

e) For the issuance of a certificate of registration in the M.A.A.E. and the attribution of the status of professional farmer or holder of an agricultural holding for past years, the supporting documents that must be submitted to the competent Department of Rural Development and Controls (T.A.A.E.) are those that were in force in each case, during the period of time for which the person concerned applies for a certificate.

To issue a certificate, the digital application of the M.A.A.E. should be updated in the field «Submit request - Print certificate» and the comments should indicate the tax year under consideration, the status attributed to the producer, the purpose of the certificate, as well as any other comments deemed necessary.

In addition, the Departments of Rural Development and Controls (T.A.A.E.) will have to send to the Department of Support and Registration of Farmers and Agricultural Holdings (M.A.A.E.), an e-mail with the details of the farmers, in order to inform the A.A.D.E., if the certificate has been granted for tax purposes.

f) The Department of Support and Registration of Farmers and Agricultural Holdings has forwarded to the A.A.D.E., a file with the Social Security numbers of professional farmers, in order to add codes 037-038 to form E1, so that during the settlement of the Income Tax Returns for the tax year 2023, the tax deduction provided for can be granted.