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["ΒΙΒΛΙΟ ΕΙΔΙΚΟΥ ΚΑΘΕΣΤΩΤΟΣ ΜΕΤΑΧΕΙΡΙΣΜΕΝΩΝ ΑΓΑΘΩΝ"]
["Άρθρο 52 §§ 3, 8 ν. 5144/2024 (Φ.Π.Α.)  — Καθεστώς Περιθωρίου Κέρδους"]
["Κάθε γραμμή = 1 αγαθό.  Συμπληρώστε τις μπλε στήλες.  Οι υπολογισμοί γίνονται αυτόματα."]
["ΣΤΟΙΧΕΙΑ ΑΓΟΡΆΣ",null,null,null,"ΚΟΣΤΟΣ ΑΓΟΡΑΣ",null,null,"ΣΤΟΙΧΕΙΑ ΠΩΛΗΣΗΣ",null,null,"ΥΠΟΛΟΓΙΣΜΟΣ ΦΠΑ (Αρ. 52 §3)",null,null,"ΔΙΑΧΕΙΡΙΣΗ"]
["Ημερομηνία\nΑγοράς","Περιγραφή Αγαθού\n(Μάρκα/Μοντέλο/Αρ.Πλαισίου)","Αρ. Παραστατικού\nΑγοράς","Ημ. Παραστατικού\nΑγοράς","Κόστος\nΑγοράς (Α)","Πρόσθετα\nΈξοδα (Β)","Συνολικό\nΚόστος (Γ=Α+Β)","Αρ. Παραστατικού\nΠώλησης","Ημ. Παραστατικού\nΠώλησης","Τιμή\nΠώλησης (Δ)","Μικτό Περιθώριο\n(Ε=Δ-Γ)","Καθαρό Περιθώριο\n(προς ΦΠΑ)","ΦΠΑ 24%\n(Εμπεριεχόμενος)","Κατάσταση","Παρατηρήσεις"]
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["2026-03-05","BMW 320d - Πλαίσιο: WBA8C3105FD123789","ΤΔΑ-501","2026-03-05",8000,800,{"$f":"IF(E8=\"\",\"\",E8+IF(F8=\"\",0,F8))","v":8800},"ΤΠ-103","2026-03-20",8200,{"$f":"IF(OR(J8=\"\",G8=\"\"),\"\",J8-G8)","v":-600},{"$f":"IF(K8=\"\",\"\",IF(K8<=0,0,K8/1.24))","v":0},{"$f":"IF(L8=\"\",\"\",IF(L8=0,0,L8*0.24))","v":0},{"$f":"IF(A8=\"\",\"\",IF(J8=\"\",\"🔵 Σε Εκκρεμότητα\",IF(K8<0,\"🔴 Ζημία (0 ΦΠΑ)\",IF(K8=0,\"⚪ Μηδέν\",\"🟢 Πωλήθηκε\"))))","v":"🔴 Ζημία (0 ΦΠΑ)"},"ΖΗΜΙΑ - ΦΠΑ=0 (§3 Αρ.52)"]
["2026-03-10","Audi A4 - Πλαίσιο: WAUZZZ8K9BA012345","ΤΔΑ-502","2026-03-10",12000,1200,13200,null,null,null,"","","","🔵 Σε Εκκρεμότητα","Σε εκκρεμότητα - δεν έχει πουληθεί"]
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[]
["🏠  ΠΙΝΑΚΑΣ ΕΝΤΟΛΩΝ — Βιβλίο Άρθρου 52"]
["Κλικάρετε σε κάθε 'κουμπί' και πατήστε ENTER, ή χρησιμοποιήστε το μενού Εκτελεστής Μακροεντολών (Alt+F8)"]
[]
[null,"➕\nΝΕΟΣ ΣΤΙΧΟΣ",null,"Δημιουργεί νέα γραμμή καταχώρισης και σετάρει αυτόματα την ημερομηνία αγοράς."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: GotoNextEmptyRow()"]
[null,"🗑️\nΚΑΘΑΡΙΣΜΟΣ ΓΡΑΜΜΗΣ",null,"Διαγράφει τα δεδομένα της επιλεγμένης γραμμής (με επιβεβαίωση)."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: ClearCurrentRow()"]
[null,"📅\nΦΙΛΤΡΟ ΠΕΡΙΟΔΟΥ",null,"Φιλτράρει τις εγγραφές βάσει ημερολογιακής περιόδου (αρχή - τέλος)."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: FilterByPeriod()"]
[null,"🔄\nΑΦΑΙΡΕΣΗ ΦΙΛΤΡΟΥ",null,"Εμφανίζει ξανά όλες τις εγγραφές (αφαιρεί το τρέχον φίλτρο ημερομηνίας)."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: RemoveFilter()"]
[null,"🧾\nΣΤΟΙΧΕΙΟ ΠΩΛΗΣΗΣ",null,"Εμφανίζει τα στοιχεία για τη σύνταξη τιμολογίου με την υποχρεωτική ένδειξη §52."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: GenerateInvoiceText()"]
[null,"⚠️\nΕΛΕΓΧΟΣ ΖΗΜΙΩΝ",null,"Εντοπίζει παραδόσεις με αρνητικό περιθώριο (ΦΠΑ=0, μη συμψηφιζόμενες κατά §3)."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: CheckNegativeMargins()"]
[null,"🖨️\nΕΚΤΥΠΩΣΗ ΑΝΑΦΟΡΑΣ",null,"Εκτυπώνει τη Συγκεντρωτική Αναφορά για υποβολή/αρχειοθέτηση."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: PrintSummary()"]
[null,"📊\nΔΕΙΓΜΑΤΙΚΑ ΔΕΔΟΜΕΝΑ",null,"Εισάγει 3 παραδείγματα (κέρδος / ζημία / απούλητο) για εξοικείωση με το βιβλίο."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: InsertSampleData()"]
[]
[null,"🖨️\nΚΛΕΙΔΩΜΑ ΚΕΛΙΩΝ",null,"Εκτυπώνει τη Συγκεντρωτική Αναφορά για υποβολή/αρχειοθέτηση."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: Sub LockFormulaCols()"]
[null,"📊\nΞΕΚΛΕΙΔΩΜΑ ΚΕΛΙΩΝ",null,"Εισάγει 3 παραδείγματα (κέρδος / ζημία / απούλητο) για εξοικείωση με το βιβλίο."]
[]
[]
[null,null,null,"   📌 Μακροεντολή: Sub UnlockSheet()"]
[]
["📌  ΠΩΣ ΝΑ ΕΝΕΡΓΟΠΟΙΗΣΕΤΕ ΤΙΣ ΜΑΚΡΟΕΝΤΟΛΕΣ"]
["1. Ανοίξτε το αρχείο .xlsm στο Microsoft Excel."]
["2. Εάν εμφανιστεί κίτρινη μπάρα 'Προειδοποίηση Ασφαλείας', κλικάρετε 'Ενεργοποίηση Περιεχομένου'."]
["3. Εάν δεν ενεργοποιούνται: Αρχείο → Επιλογές → Κέντρο Αξιοπιστίας → Ρυθμίσεις → Ενεργοποίηση όλων."]
["4. Για να εκτελέσετε μακροεντολή: Alt+F8 → επιλέξτε όνομα → Εκτέλεση."]
["5. Για να εισάγετε τον κώδικα VBA: Alt+F11 → Insert → Module → Επικολλήστε τον κώδικα."]

{"sheet":"ΣΥΓΚΕΝΤΡΩΤΙΚΗ ΑΝΑΦΟΡΑ","index":2,"n_rows":29,"n_cols":3,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,3],[5,2,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,0,11,3],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[25,0,25,3],[26,2,26,3],[27,2,27,3],[28,2,28,3],[16,2,16,3],[18,0,18,3],[19,2,19,3],[20,2,20,3],[21,2,21,3]]}
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["ΣΥΓΚΕΝΤΡΩΤΙΚΗ ΑΝΑΦΟΡΑ — Άρθρο 52 Ν. 5144/2024"]
["Αυτόματη ανάκτηση δεδομένων από το Βιβλίο Καταχώρισης"]
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["📊 ΓΕΝΙΚΗ ΣΥΝΟΨΗ"]
["Σύνολο Εγγραφών (Αγορές)",{"$f":"COUNTA('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!A7:A206)","v":3}]
["Πωλήθηκαν (Ολοκληρωμένες)",{"$f":"COUNTIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!N7:N206,\"*Πωλήθηκε*\")","v":1}]
["Σε Εκκρεμότητα (Απούλητα)",{"$f":"COUNTIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!N7:N206,\"*Εκκρεμότητα*\")","v":1}]
["Με Ζημία",{"$f":"COUNTIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!N7:N206,\"*Ζημία*\")","v":1},"Δεν οφείλεται ΦΠΑ"]
["Συνολικό Κόστος Αγορών (Γ)",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!A7:A206,\"<>\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!G7:G206)","v":33500}]
["Συνολικές Πωλήσεις (Δ)",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!J7:J206,\"<>\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!J7:J206)","v":23200}]
["💰 ΑΝΑΛΥΣΗ ΠΕΡΙΘΩΡΙΟΥ & ΦΠΑ"]
["Συνολικό Μικτό Περιθώριο (Ε)",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206)","v":3500},"Μόνο θετικές διαφορές"]
["Συνολικό Καθαρό Περιθώριο",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!L7:L206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!L7:L206)","v":2822.5806451612902},"Βάση ΦΠΑ"]
["Συνολικός ΦΠΑ Εμπεριεχόμενος",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!M7:M206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!M7:M206)","v":677.41935483870964},"Αποδοτέος ΦΠΑ"]
["Μέσο % Περιθωρίου",{"$f":"IFERROR(SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206)/SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!J7:J206,\"<>\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!J7:J206),0)","v":0.15086206896551724}]
["Συνολικές Ζημίες (μη συμψηφιζ.)",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206,\"<0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206)","v":-600},"Δεν συμψηφίζονται (§3)"]
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["📋 ΑΝΑΚΕΦΑΛΑΙΩΣΗ ΓΙΑ ΔΦΑ"]
["ΦΠΑ Περιόδου (αποδοτέος)",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!M7:M206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!M7:M206)","v":677.41935483870964},"→ Δηλώνεται στη ΔΦΑ"]
["Βάση Επιβολής ΦΠΑ",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!L7:L206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!L7:L206)","v":2822.5806451612902},"Καθαρό περιθώριο"]
["Επαλήθευση (ΦΠΑ = Βάση×24%)",{"$f":"IFERROR(SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!M7:M206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!M7:M206)/SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!L7:L206,\">0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!L7:L206),0)","v":0.24},"Πρέπει να είναι 24,00%"]
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["⚠️  ΕΙΔΙΚΕΣ ΠΕΡΙΠΤΩΣΕΙΣ"]
["Πλήθος Ζημιογόνων Παραδόσεων",{"$f":"COUNTIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206,\"<0\")","v":1},"Δεν συμψηφίζονται §3"]
["Σύνολο Αρνητικών Διαφορών",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206,\"<0\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!K7:K206)","v":-600},"Μη εκπεστέες ζημίες"]
["Απούλητα Αγαθά — Αξία Κτήσης",{"$f":"SUMIF('ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!N7:N206,\"*κκρεμ*\",'ΒΙΒΛΙΟ ΚΑΤΑΧΩΡΗΣΗΣ'!G7:G206)","v":13200}]

{"sheet":"ΟΔΗΓΙΕΣ & ΝΟΜΟΘΕΣΙΑ","index":3,"n_rows":29,"n_cols":1,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1],[3,0,3,1],[4,0,4,1],[5,0,5,1],[6,0,6,1],[7,0,7,1],[8,0,8,1],[10,0,10,1],[11,0,11,1],[12,0,12,1],[13,0,13,1],[14,0,14,1],[15,0,15,1],[16,0,16,1],[17,0,17,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[28,0,28,1]]}
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["ΟΔΗΓΙΕΣ ΧΡΗΣΗΣ & ΝΟΜΙΚΟ ΠΛΑΙΣΙΟ"]
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["📌 ΒΑΣΙΚΕΣ ΑΡΧΕΣ (Άρθρο 52 §3)"]
["1. Η φορολογητέα αξία είναι το ΠΕΡΙΘΩΡΙΟ ΚΕΡΔΟΥΣ (τιμή πώλησης μείον τιμή αγοράς)."]
["2. Ο ΦΠΑ είναι ΕΜΠΕΡΙΕΧΟΜΕΝΟΣ στο περιθώριο — υπολογίζεται με εσωτερική υφαίρεση: Περιθώριο / 1,24 × 0,24."]
["3. Αρνητικές διαφορές (ζημίες) ΔΕΝ συμψηφίζονται με θετικές από άλλα αγαθά."]
["4. Στα παραστατικά πώλησης ΔΕΝ αναγράφεται ξεχωριστά ο ΦΠΑ."]
["5. Υποχρεωτική ένδειξη στα τιμολόγια: «Καθεστώς περιθωρίου - Μεταχειρισμένα αγαθά - Άρθρο 52 Ν. 5144/2024»"]
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["📋 ΟΔΗΓΙΕΣ ΣΥΜΠΛΗΡΩΣΗΣ ΒΙΒΛΙΟΥ"]
["• Στήλη Α (Κόστος Αγοράς): Το αντίτιμο που καταβλήθηκε στον προμηθευτή (ιδιώτη ή μεταπωλητή §52)."]
["• Στήλη Β (Πρόσθετα Έξοδα): Τελωνειακά, αμοιβές εκτελωνιστή, μεταφορικά (ΧΩΡΙΣ ΦΠΑ αν εκπίπτει αλλού)."]
["• Στήλη Γ = Α+Β (Συνολικό Κόστος): Υπολογίζεται αυτόματα."]
["• Τιμή Πώλησης (Δ): Το ΣΥΝΟΛΙΚΟ αντίτιμο που εισπράττεται από τον αγοραστή ΣΥΜΠΕΡΙΛΑΜΒΑΝΟΜΕΝΟΥ ΦΠΑ."]
["• Μικτό Περιθώριο (Ε = Δ-Γ): Υπολογίζεται αυτόματα. Αν αρνητικό → ΦΠΑ = 0."]
["• Καθαρό Περιθώριο = Ε/1,24: Η βάση επιβολής ΦΠΑ (χωρίς ΦΠΑ)."]
["• ΦΠΑ 24% = Καθαρό Περιθώριο × 24%: Αποδοτέος ΦΠΑ."]
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["⚖️  ΝΟΜΙΚΟ ΠΛΑΙΣΙΟ — ΑΡΘΡΟ 52 §8 (ΥΠΟΧΡΕΩΣΕΙΣ)"]
["α) Διακριτή καταχώριση στα λογιστικά αρχεία: ημερομηνία, είδος παραστατικού, είδος, ποσότητα, αξία κατά αγορά και πώληση."]
["β) Σε συγκεντρωτικές αγορές/πωλήσεις: επιμερισμός αξίας για τον προσδιορισμό περιθωρίου ανά παράδοση."]
["γ) Στα παραστατικά πωλήσεων: ενσωμάτωση του ΦΠΑ στην τιμή — ΟΧΙ ξεχωριστή ανάλυση ΦΠΑ."]
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["💡 ΠΑΡΑΔΕΙΓΜΑ ΥΠΟΛΟΓΙΣΜΟΥ"]
["Αγορά αυτοκινήτου:  10.000 € + Εκτελωνισμός: 1.500 € → Συνολικό Κόστος (Γ): 11.500 €"]
["Πώληση:  15.000 € (Δ) → Μικτό Περιθώριο (Ε): 15.000 - 11.500 = 3.500 €"]
["Καθαρό Περιθώριο: 3.500 / 1,24 = 2.822,58 € | ΦΠΑ (εμπεριεχόμενος): 3.500 - 2.822,58 = 677,42 €"]
["Στο τιμολόγιο γράφετε μόνο: 15.000 € με ένδειξη «Καθεστώς Περιθωρίου — Άρθρο 52»"]