As in almost all professional sectors, in recent times there have been various and significant changes in the agricultural sector that affect the entire agricultural community. The main changes in this particularly complex sector from a legal and tax perspective relate to income tax, VAT, and certainly social insurance, as a completely new law has been implemented.

Consequently, it is believed that the new up-to-date practical guide titled "Agricultural Issues 2024" can serve as a comprehensive useful tool, both for those directly involved (farmers of all statuses, agricultural cooperatives, fishermen, etc.) and for accountants-tax advisors who face daily a multitude of provisions and changes that occur before the previous legislative changes are fully assimilated.

Furthermore, the book is divided into five (5) parts as follows:

In the first part of the book, general issues related to the profession of a farmer and procedures that must be undertaken are presented, such as registration in the farmers' registry, the regime regarding insurance and contributions to ELGA, agricultural subsidies from OPEKEPE, the licensing process for producer-sellers at farmers' markets, the licensing and operation of livestock facilities, the entire institutional framework related to agricultural cooperatives, the legal framework concerning agritourism, fishing tourism, aquaculture, etc.

In the second part of the book, the obligations of farmers concerning the Greek Accounting Standards (GAL) codified to date are analyzed. This part presents specific issues regarding the inclusion of farmers in bookkeeping, the method of issuing documents (transport documents, invoices), basic mydata issues, as well as the connection of cash registers with POS.

Particular issues regarding the documents issued by olive mills, the accounting monitoring of order sales, the obligation of farmers in the special regime to issue the special document of paragraph 3 of article 41 of the VAT Code, which they must issue to everyone, etc.

In the third part, we will address issues related to Value Added Tax (VAT) (as codified by law 5079/2023) such as the distinction between agricultural and processing or industrial activities, the VAT operating method for farmers, the special regime for farmers, VAT rates on agricultural products, declaration obligations, exemptions, and special issues for fishermen and fishing vessels, etc.

In the fourth part of the book, the provisions related to the Income Tax Code (ITC) (as codified by law 5107/2024) as well as other taxes and fees imposed on farmers are analyzed. Specifically, topics include the taxation method of individual farmers as well as those with parallel income from other sources, deemed income – objective expenses, determination of agricultural income, depreciation, as well as particular issues related to the submission of tax declarations (table G2 of form E3 for agricultural subsidies, table 4G1 of form E1 for profit from agricultural activity).

In the fifth part of the book, the key provisions of the social security law 4387/2016 as codified by law 5107/2024 are presented. Beyond the general provisions of the law regarding the social security contributions of farmers, you will find topics about the work voucher, parallel employment (agricultural activity and/or salaried work and/or freelance work) as well as the case of a retiree from the former OGA who takes on employment.