As in almost all professional sectors, there have been various and significant changes in the agricultural sector recently, which affect the entire agricultural world. The main changes in this particularly complex sector from a legal and tax perspective pertain to income tax, VAT, and of course social security, as a completely new law has been implemented.

Consequently, it is believed that the new updated practical guide for those engaged in agricultural activities can serve as a useful tool covering all aspects, both for the directly interested parties (farmers of all regimes, agricultural cooperatives, fishermen, etc.) and for accountants-tax advisors who face daily a multitude of regulations and changes that occur before the immediately previous legislative changes are fully assimilated.

Specifically, regarding the structure of the book "Agricultural Issues 2022," it is divided into the following 5 parts:

In the first part of the book, general issues related to the profession of the farmer and procedures that they must follow 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 producers-vendors in farmers' markets, the licensing and operation of livestock facilities, the entire institutional framework related to agricultural cooperatives, the legal framework concerning agrotourism, fishing tourism, aquaculture, etc.

In the second part of the book, the obligations of farmers concerning the Greek Accounting Standards (E.L.P.), codified to date, are analyzed. This part presents special issues related to the integration of farmers into bookkeeping, the way of issuing documents (transportation receipts, invoices), basic mydata issues. Special issues, concerning the documents issued by olive mills, the accounting tracking of order-based sales, the obligation of farmers under 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 focus on issues related to Value Added Tax (VAT) such as the distinction between agricultural and processing or craft activities, the operation of VAT for farmers, the special regime for farmers, VAT rates for agricultural products, declaration obligations, exemptions, special issues for fishermen and fishing vessels, etc.

In the fourth part of the book, the provisions relating to the Income Tax Code (K.F.E.) and income taxation are analyzed, as well as other taxes and duties imposed on farmers. Specifically, topics include the taxation of individual farmers as well as those with parallel income from other sources, presumptions – objective expenses, determination of agricultural income, depreciation, and special issues concerning the submission of tax returns (Table G2 of Form E3 for agricultural subsidies, Table 4G1 of Form E1 for profit from agricultural activity). Finally, topics on other taxes and duties, such as ENFIA, EFA, Excise Tax, olive fly contribution, issues of licensing or transfer of agricultural vehicles are included.

In the fifth part of the book, the provisions of the new social security law N.4387/2016, which has been in effect since 1.1.2020 with law 4670/2020 and dramatically changed the social security landscape for farmers, are presented. In addition to the general provisions of the law for farmers' social security contributions, you will find topics on work permits, parallel employment (agricultural activity and/or salaried work and/or self-employment) as well as the case of a retired former OGA member who takes on employment.