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Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States within the European Union

Basic information

Institutional Body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Organizational unit of an institutional body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Description

The procedure is intended for use by VAT taxable business undertakings which may submit online VAT refund applications for business expenses incurred in another EU Member State. Applications are submitted electronically via the Independent Public Revenue Authority (AADE) portal before 30 September of the calendar year following the refund period.

At a glance

Points of ServiceDIRECTORATE FOR INDIRECT TAXATION, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Digital provision points
Number of Documents0
CostProvided without cost
Deadline of Implementation1 to 8 months
Process Diagram

Conditions

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.

What you will need

Identification and signature verification means
Identification document, Identification with TAXISnet codes
Ministry of Digital Governance LogoEUGO LogoGovGR Logo
Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States within the European Union
What you will need
1Scanned copies of supporting documentsTax certificate
Filed by
Submitted by the applicant (digital)
Notes
If the Member State of refund requires it, an electronic file with a maximum size of 5Mb (megabytes) shall accompany the application. This file shall contain scanned electronic copies of supporting documents showing a minimum taxable value of EUR 250 for fuel and EUR 1 000 for other items.

Online request

Submit a new application for the selected procedure.

New online request

Legislation

  • Description
    Council Directive laying down detailed rules for the refund of value added tax, as provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State.
    Legal references
    Link

  • Description
    Ratification of the Value Added Tax Code.
    Legal references
    Link

  • Description
    Refund of value added tax to undertakings that incur expenses in a Member State other than the one in which they are established, in accordance with the provisions of Article 34(2) to (9) of the VAT Code (Law 2859/2000).
    Legal references
    Link

  • Description
    EU Council Regulation on administrative cooperation and combating fraud in the field of value added tax.
    Legal references
    Link

  • Description
    Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.
    Legal references
    Link

  • Description
    Amendment to Circular 1003/15.01.2010 (Government Gazette, Series II, No 99) ‘Refund of value added tax to undertakings which incur expenses in a Member State other than the one in which they are established, in accordance with the provisions of Article 34(2) to (9) of the VAT Code (Law 2859/2000)’.

About

Process code
486144
NACE code
Description of NACE code
Legal means of protection or appeal
Other Αppeal against a rejection decision (in whole or in part) to the competent authorities of the Member State of refund (in accordance with the formalities and within the time limits provided for the exercise thereof under the national law of the Member State in question).
Rules for non-response by the competent authority and legal consequences
Tacit rejection

Remarks

The VAT refund procedure for business undertakings incurring expenses in a Member State other than the one in which they are established applies in all EU Member States (M-S), in accordance with Directive 2008/9/EU. VAT refund applications must be made online to the tax authority in the undertaking’s Member State of establishment. Provided that the conditions set out in the Directive are met, the tax authorities of the undertaking’s Member State of establishment will then forward the application electronically to the competent authorities of the Member State in which the expenses were incurred within 15 days of the date on which the application was submitted.

ID: 486144

Name: Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States within the European Union

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