Expense VAT classification: VAT_361, VAT_362 and when it is not needed

What it is

Besides the category and the E3 code, every expense line with VAT needs one more classification: the VAT classification (VAT_361 to VAT_366). It is declared without a category.

If it is missing, AADE rejects the line’s classification (error 230).

Which amount to declare

The amount of the VAT classification is the net value of the line, not the VAT amount. For a line of €100 + €24 VAT, you declare €100.

VAT_361 or VAT_362

• VAT_361 · Domestic purchases and expenses: the usual expenses (2.1 to 2.4).
• VAT_362 · Purchases and imports of capital goods (fixed assets): when the line is a fixed asset purchase (2.7).

When it is not needed

• Lines without VAT, at 0 % or exempt.
• Expenses without VAT deduction (category 2.5, such as meals or fuel for a passenger car): there the VAT is part of the expense and the line is classified with the total amount.

The other codes (VAT_363 to VAT_366)

They cover imports, intra-EU acquisitions of goods and services and other recipient transactions. They usually appear on documents the recipient records itself (types 14.x), not on invoices from Greek suppliers.