{"id":1226,"date":"2015-02-04T11:27:24","date_gmt":"2015-02-04T11:27:24","guid":{"rendered":"https:\/\/global-energy.enterlink.gr\/2015\/02\/04\/dieykriniseis-gia-to-eidiko-kathestws-fpa-fv\/"},"modified":"2026-01-19T10:17:08","modified_gmt":"2026-01-19T08:17:08","slug":"dieykriniseis-gia-to-eidiko-kathestws-fpa-fv","status":"publish","type":"post","link":"https:\/\/global-energy.eu\/en\/epikairotita\/dieykriniseis-gia-to-eidiko-kathestws-fpa-fv\/","title":{"rendered":"\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03a6\u03a0\u0391 \u03c3\u03c4\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b2\u03bf\u03bb\u03c4\u03b1\u03ca\u03ba\u03ac (04\/02\/2015)"},"content":{"rendered":"

\n\t\"\"Διευκριν\u03aeσεις για το ειδικ\u03cc καθεστ\u03ceς ΦΠΑ στα φωτοβολτα\u03caκ\u03ac κατ\u03adγραψε η Πανελλ\u03aeνια Ομοσπονδ\u03afα Συλλ\u03ccγων Παραγωγ\u03ceν Ηλεκτρικ\u03aeς Εν\u03adργειας απ\u03cc Φωτοβολτα\u03caκ\u03ac (ΠΟΣΠΗΕΦ)<\/span><\/p>\n

\n\tΑναλυτικ\u03ac, η ομοσπονδ\u03afα αναφ\u03adρει:<\/strong><\/p>\n

\n\tΜε την παρ.1 του αρθ.185 του Ν.4261\/14<\/strong> τ\u03adθηκε σε ισχ\u03cd απ\u03cc την 01\/10\/2014 ειδικ\u03cc καθεστ\u03ceς καταβολ\u03aeς του φπα κατ\u03ac το χρ\u03ccνο ε\u03afσπραξης της αντιπαροχ\u03aeς (αρθρο 39 β του κ\u03ceδικα φπα ).<\/p>\n

\n\tΣε συν\u03adχεια αυτο\u03cd και προς αναλυτικ\u03ccτερη εφαρμογ\u03ae εκδ\u03ccθηκε η απ\u03ccφαση της Γ.Γ.Δ.Ε (ΠΟΛ 1214\/30.09.2014) η οπο\u03afα διευκρ\u03afνιζε επιμ\u03adρους θ\u03adματα.<\/p>\n

\n\tΣτο \u03acρθρο 4 της εν λ\u03ccγω ΠΟΛ ορ\u03afζεται \u03ccτι : για τις πρ\u03acξεις που πραγματοποιο\u03cdνται απ\u03cc υποκε\u03afμενους ενταγμ\u03adνους στο ειδικ\u03cc καθεστ\u03ceς ο φ\u03ccρος καθ\u03afσταται απαιτητ\u03ccς τον χρ\u03ccνο κατ\u03ac τον οπο\u03afο εισπρ\u03acττεται η αντιπαροχ\u03ae.<\/p>\n

\n\tΔεδομ\u03adνου \u03ccτι δεν διευκριν\u03afστηκε απ\u03cc το Υπουργε\u03afο \u03adκτοτε πως ακριβ\u03ceς θα υποβ\u03acλλονται τα φορολογικ\u03ac στοιχε\u03afα (ειδικ\u03ac στις τμηματικ\u03adς εισπρ\u03acξεις – εξοφλ\u03aeσεις ) δια μ\u03adσου της περιοδικ\u03aeς δ\u03aeλωσης φπα και δεδομ\u03adνου \u03ccτι οι μ\u03aeνες (Οκτ\u03ceβριος , Νο\u03adμβριος και Δεκ\u03adμβριος 2014 ) ε\u03afναι ανεξ\u03ccφλητοι απ\u03cc το ΛΑΓΗΕ ΑΕ προτε\u03afνουμε σε σχ\u03adση με τα τιμολ\u03ccγια πωλ\u03aeσεων και το φπα εκρο\u03ceν να μην συμπεριληφθο\u03cdν στην υποβολ\u03ae της περιοδικ\u03aeς δ\u03aeλωσης ΦΠΑ Δ\u0384τριμ\u03aeνου.<\/p>\n

\n\tΓια τους τηρο\u03cdντες απλογραφικ\u03ac βιβλ\u03afα πχ ο κωδικ\u03ccς 301 που αντιστοιχε\u03af σε πωλ\u03aeσεις 13% θα παραμε\u03afνει κεν\u03ccς εν\u03ce πχ στην περ\u03afπτωση εξ\u03ccφλησης του Οκτωβρ\u03afου 2014 , το Μ\u03acρτιο του 2015 τ\u03ccτε και θα συμπεριλ\u03acβουμε και θα αποδ\u03ceσουμε το ΦΠΑ εντ\u03ccς δηλ.περιοδικ\u03aeς δ\u03aeλωσης α τριμ\u03aeνου 2015 ).<\/p>\n

\n\tΕφιστο\u03cdμε την προσοχ\u03ae στα μ\u03adλη μας \u03ccτι θα πρ\u03adπει να τηρο\u03cdν ως υποχρ\u03adωση πλ\u03adον προς διευκ\u03ccλυνση των λογιστ\u03ceν – φοροτεχνικ\u03ceν που τους υποστηρ\u03afζουν αναλυτικ\u03cc αρχε\u03afο εισπρ\u03acξεων πληρωμ\u03ceν στο οπο\u03afο θα καταχωρο\u03cdνται \u03ccλες οι εισπρ\u03acξεις που πραγματοποιο\u03cdν απ\u03cc τους πελ\u03acτες τους καθ\u03ceς και \u03ccλες οι πληρωμ\u03adς που αυτο\u03af πραγματοποιο\u03cdν σε προμηθευτ\u03adς τους.<\/span><\/p>\n

\n\tΠηγ\u03ae: b2green.gr<\/p>","protected":false},"excerpt":{"rendered":"

Διευκριν\u03aeσεις για το ειδικ\u03cc καθεστ\u03ceς ΦΠΑ στα φωτοβολτα\u03caκ\u03ac κατ\u03adγραψε η Πανελλ\u03aeνια Ομοσπονδ\u03afα Συλλ\u03ccγων Παραγωγ\u03ceν Ηλεκτρικ\u03aeς Εν\u03adργειας απ\u03cc Φωτοβολτα\u03caκ\u03ac (ΠΟΣΠΗΕΦ) Αναλυτικ\u03ac, η ομοσπονδ\u03afα αναφ\u03adρει: Με την παρ.1 του αρθ.185 του Ν.4261\/14 τ\u03adθηκε σε ισχ\u03cd απ\u03cc την 01\/10\/2014 ειδικ\u03cc καθεστ\u03ceς καταβολ\u03aeς του φπα κατ\u03ac το χρ\u03ccνο ε\u03afσπραξης της αντιπαροχ\u03aeς (αρθρο 39 β του κ\u03ceδικα φπα ). Σε…<\/p>","protected":false},"author":5,"featured_media":1225,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49],"tags":[],"class_list":["post-1226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-epikairotita"],"yoast_head":"\n\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03a6\u03a0\u0391 \u03c3\u03c4\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b2\u03bf\u03bb\u03c4\u03b1\u03ca\u03ba\u03ac (04\/02\/2015) - GLOBAL-ENERGY CONSTRUCTIONS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/global-energy.eu\/en\/epikairotita\/dieykriniseis-gia-to-eidiko-kathestws-fpa-fv\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03a6\u03a0\u0391 \u03c3\u03c4\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b2\u03bf\u03bb\u03c4\u03b1\u03ca\u03ba\u03ac (04\/02\/2015)\" \/>\n<meta property=\"og:description\" content=\"Διευκριν\u03aeσεις για το ειδικ\u03cc καθεστ\u03ceς ΦΠΑ στα φωτοβολτα\u03caκ\u03ac κατ\u03adγραψε η Πανελλ\u03aeνια Ομοσπονδ\u03afα Συλλ\u03ccγων Παραγωγ\u03ceν Ηλεκτρικ\u03aeς Εν\u03adργειας απ\u03cc Φωτοβολτα\u03caκ\u03ac (ΠΟΣΠΗΕΦ) Αναλυτικ\u03ac, η ομοσπονδ\u03afα αναφ\u03adρει: Με την παρ.1 του αρθ.185 του Ν.4261\/14 τ\u03adθηκε σε ισχ\u03cd απ\u03cc την 01\/10\/2014 ειδικ\u03cc καθεστ\u03ceς καταβολ\u03aeς του φπα κατ\u03ac το χρ\u03ccνο ε\u03afσπραξης της αντιπαροχ\u03aeς (αρθρο 39 β του κ\u03ceδικα φπα ). 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