The applicant must have TAXISnet codes.

The applicant (undertaking) must have incurred costs in the EU Member State to which the application is addressed. Prerequisites for refund of the tax are that, during the period to which the refund relates, the enterprise must: a) be a person subject to payment of VAT in Greece; b) must NOT: - have conducted their economic activity from registered offices or maintained a permanent establishment from which economic activity is conducted in the Member State of refund; - have supplied goods or services in the Member State of refund in the period covered by application for refund, with the exception of: a) the supply of transportation and related services which are exempt from tax since they relate to the import or export of goods or international transport; b) the supply of goods or services for which the recipient thereof (the applicant) is the designated person liable for payment of the tax in accordance with provisions in currently force. In addition, the goods or services supplied to them must have been used in transactions taxable within the territory of the country and in respect of which VAT would be deductible if they were carried out in the Member State of refund, or used to deliver supplies of goods or provide services in respect of which the recipient thereof is designated as the person liable for payment of VAT in the Member State of refund.

The applicant must not be covered by the exemption for small enterprises or the special scheme for farmers.

What is the minimum amount of refund that can be claimed? EUR 400 or the equivalent in any national currency, if the refund period is greater than 3 months but less than one calendar year; EUR 50 or the equivalent in any national currency, if the refund period is a calendar year or the remainder of a calendar year.

The refund period must not be greater than one calendar year or less than 3 calendar months. The VAT refund application may however cover a period of less than 3 months if the period in question represents the remainder of the calendar year.