ASTbooks presents its new specialized edition titled "Agricultural Cooperatives: Institutional Framework, VAT, Taxation, and HLS," a comprehensive scientific and practical manual that covers the entire legislative, tax, and accounting framework governing the operation of agricultural cooperatives and farmers.

At a time when the primary sector is called upon to meet ever-increasing regulatory and tax requirements, the need for reliable and well-documented information is more timely than ever. Agricultural cooperatives are a key pillar of the Greek agricultural economy, significantly contributing to the development of production, employment, and exports, while simultaneously operating within a particularly complex institutional and tax environment.

ASTbooks’ new book aims to serve as a reference point for all those professionally or academically involved in the agricultural sector, gathering in one volume all the essential knowledge, enriched with practical examples, applications, and detailed instructions.

The edition is developed around four main thematic axes:

• Institutional Framework, with a detailed presentation of the legislation governing agricultural cooperatives, their establishment, management, members' rights and obligations, mergers, liquidation, and the National Registry of Agricultural Cooperatives.

• Value Added Tax (VAT), with a full analysis of the special and regular farmers' regimes, intra-Community transactions, tax refunds, reclassifications, and all special issues concerning daily practice.

• Income Taxation, where the taxation rules for farmers and cooperatives, subsidies, depreciations, deductible expenses, imputed income, and every critical tax issue are presented.

• Greek Accounting Standards (HLS), focusing on accounting obligations, bookkeeping, vouchers, myDATA, digital dispatch note, financial statements, and modern requirements of digital accounting.

The book is a product of systematic study of current legislation, administrative practice, and relevant case law, designed to be a daily working tool for:

• accountants and tax consultants,

• executives of agricultural cooperatives,

• financial advisors,

• farmers and professionals in the primary sector,

• students and researchers in economics and agricultural sciences.

With detailed theoretical documentation, practical examples, form templates, and application instructions, the new edition offers comprehensive solutions to the complex issues arising in practice, constituting a modern and reliable tool for every professional operating in the agricultural field.

ASTbooks continues investing in the production of high-level scientific and professional publications, offering books that combine scientific validity with immediate practical application.