Special regime of Article 46 VAT (The page is under construction) Here you can fill-in and automatically send the Declaration of Inclusion in the Special Regime of Article 46 of the VAT Code. Log in to the App Relevant provisions O. 3054/17-10-2024 NOMOΣ ΥΠ’ ΑΡΙΘΜ. 5144 /2024 ΠΟΛ. 1214/2014