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

{{process
|process_official_title=Submission of an application for refund of Value Added Tax (VAT) by Greek business undertakings to Member States (M-S) within the European Union (EU)
|process_alternative_titles=VAT refunds by EU countries
|process_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.
|process_org_owner_is_private=No
|process_org_owner=73401
|process_provision_org_owner_directory=749594
|process_provision_org_group=8210
|process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION
|process_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.
|process_estimated_implementation_duration_min=P1M
|process_estimated_implementation_duration_max=P8M
|process_evidence_identification_type=Identification document, Identification with TAXISnet codes
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (digital)
|process_usage=Other
|process_output_type=Citizen information (software), Payment Document Production
|process_source=EU-GO (support), gov.gr, SDG
|process_provided_to=Businesses
|process_tax_type=Applications
|process_life_events=Value added tax (VAT)
|process_sdg_resource=Other
|process_sdg_resource_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).
|process_sdg_lack_of_response_rule=Tacit rejection
|process_total_duration_steps_min=5920320
|process_total_duration_steps_max=43425300
|process_total_duration_steps_digital_min=0
|process_total_duration_steps_digital_max=0
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=0
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=1
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_sdg_codes=L1
|process_application_type=Application
|process_application_submission_type=Submitted by the applicant (digital)
|process_application_description=Αpplication for a refund of VAT to a Member State of the EU
|process_application_related_url=https://www.aade.gr/epicheireseis/phorologikes-yperesies/phpa/aitese-epistrophes-phpa-pros-chores-tes-ee
|process_uuid=34c3d569-7e8e-4b7c-b7f1-9a3a3ab08140
|process_id=486144
|process_estimated_implementation_duration=10368000
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Possession of passwords to enter software
|process_conditions_name=The applicant must have TAXISnet codes.
|process_conditions_url=https://www.gov.gr/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet
}}
{{process conditions
|process_conditions_num_id=2
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=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.
}}
{{process conditions
|process_conditions_num_id=3
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=The applicant must not be covered by the exemption for small enterprises or the special scheme for farmers.
}}
{{process conditions
|process_conditions_num_id=4
|process_conditions_alternative=No
|process_conditions_type=Time limit
|process_conditions_name=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.
}}
{{process conditions
|process_conditions_num_id=5
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=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.
}}
{{process evidences
|process_evidence_num_id=1
|process_evidence_type=7259
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_description=Scanned copies of supporting documents
|process_evidence_related_url=https://www.aade.gr/sites/default/files/2016-12/attachments_el20101025.pdf
|process_evidence_note=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.
}}
{{process rules
|process_rule_type=European Directive
|process_rule_decision_number=2008/9/EC
|process_rule_decision_year=2008
|process_rule_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.
|process_rule_url=https://eur-lex.europa.eu/legal-content/EL/TXT/?uri=celex%3A32008L0009
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=2859
|process_rule_decision_year=2000
|process_rule_article=34
|process_rule_description=Ratification of the Value Added Tax Code.
|process_rule_gazette_doc_number=248
|process_rule_gazette_doc_issue=Α
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248
}}
{{process rules
|process_rule_type=Ministerial Decision
|process_rule_decision_number=ΠΟΛ. 1003
|process_rule_decision_year=2010
|process_rule_article=14
|process_rule_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).
|process_rule_gazette_doc_number=99
|process_rule_gazette_doc_issue=Β
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20100200099
}}
{{process rules
|process_rule_type=European Regulation
|process_rule_decision_number=904
|process_rule_decision_year=2010
|process_rule_description=EU Council Regulation on administrative cooperation and combating fraud in the field of value added tax.
|process_rule_url=https://eur-lex.europa.eu/legal-content/EL/LSU/?uri=CELEX:32010R0904
}}
{{process rules
|process_rule_type=European Directive
|process_rule_decision_number=2010/24/EU
|process_rule_decision_year=2010
|process_rule_description=Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.
|process_rule_url=https://eur-lex.europa.eu/legal-content/EL/ALL/?uri=CELEX%3A32010L0024
}}
{{process rules
|process_rule_type=Decision of an Independent Authority
|process_rule_decision_number=A.1208
|process_rule_decision_year=2020
|process_rule_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)’.
|process_rule_gazette_doc_number=4398
|process_rule_gazette_doc_issue=Β
|process_rule_ada=Ω68Λ46ΜΠ3Ζ-ΨΔΓ
}}
{{process steps
|process_step_num_id=1
|process_step_exit=No
|process_step_child=No
|process_step_title=Application
|process_step_official=Competent body
|process_step_implementation=Software action
|process_step_duration_min=PT30M
|process_step_duration_max=PT2H
|process_step_description=Completion of VAT refund applications by Greek business undertakings for submission to EU Member States using the Independent Authority for Public Revenue (AADE) VAT refunds the application, either via the undertaking’s personalised information, or through the AADE hyperlink under the section Business/Tax Services/VAT Refund Application to EU countries.
|process_step_note=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee
}}
{{process steps
|process_step_num_id=2
|process_step_exit=No
|process_step_child=No
|process_step_title=System check of the application via TAXIS
|process_step_official=Competent body
|process_step_implementation=Software action
|process_step_duration_min=PT1M
|process_step_duration_max=PT5M
|process_step_description=The applicant’s details and their tax identification number are verified, and their application is validated.
}}
{{process steps
|process_step_num_id=3
|process_step_exit=No
|process_step_child=No
|process_step_title=Receipt of refund application by the competent department
|process_step_official=Competent Department
|process_step_implementation=Manual Action
|process_step_duration_min=P1D
|process_step_duration_max=P15D
|process_step_description=The VAT refund application to an EU Member State from a Greek business undertaking is accepted electronically by the Greek tax authority (Department of VAT Refunds to EU and non-EU business undertakings) via the TAXISnet online network.
|process_step_note=The applicant will receive an electronic receipt notification in their MyAADE personalised information account.
}}
{{process steps
|process_step_num_id=4
|process_step_exit=No
|process_step_child=No
|process_step_title=The refund application will then be checked by the head of the competent department.
|process_step_official=Responsible Head of Department
|process_step_implementation=Manual Action
|process_step_duration_min=PT1M
|process_step_duration_max=PT30M
|process_step_description=Checks are carried out before the application is forwarded to the other Member State for potential rejection under the circumstances indicated below:
a) a check to identify any entries with the same application number (amending applications);
b) a check to determine whether the applicant is registered under the regular VAT regime or not;
c) conversion of foreign currency amounts indicated in the application into euros, for example where applications are submitted to countries that have not yet adopted the euro as their currency, since applications by Greek business undertakings are submitted in the currency used by respective country.
}}
{{process steps
|process_step_num_id=5
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=4
|process_step_previous_child=4
|process_step_title=Approval and forwarding of the refund application to the other Member State
|process_step_official=Responsible Head of Department
|process_step_implementation=Software action
|process_step_description=The application shall be transmitted (by electronic means) to the competent authorities of the country where the expenses were incurred within 15 days of the date of its submission.
}}
{{process steps
|process_step_num_id=6
|process_step_exit=Yes
|process_step_child=Yes
|process_step_previous_child_selector=4
|process_step_previous_child=4
|process_step_title=Return (rejection) of the refund application
|process_step_official=Responsible Head of Department
|process_step_implementation=Software action
|process_step_duration_min=P1D
|process_step_duration_max=P15D
|process_step_description=If the application does not meet the conditions laid down in Directive 2008/9/EC, then it will not be forwarded to the Member State for refund. The undertaking will be notified by email sent to their respective personalised MyAADE account.
}}
{{process steps
|process_step_num_id=7
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=5
|process_step_previous_child=5
|process_step_title=Receipt of the request for reimbursement by the competent tax authorities of the Member State of refund
|process_step_official=Other
|process_step_implementation=Software action
|process_step_duration_min=P1D
|process_step_duration_max=P15D
|process_step_description=The application shall be received by the Member State of refund and a confirmation message shall appear in the company's tab, under the status of the refund application.
}}
{{process steps
|process_step_num_id=8
|process_step_exit=No
|process_step_child=No
|process_step_title=Verification of the VAT refund application by the competent tax authority of the Member State of refund
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=P1M
|process_step_duration_max=P8M
|process_step_description=The competent authority in the Member State of refund has a deadline of 4 months from receipt of the application within which it must notify the applicant of its decision, that is, to decide whether it is going to fully or partially approve the application, reject it, or request additional information.
If additional information is requested, the Member State of refund has an additional 2 months from receipt of the information to notify the applicant of its decision.
|process_step_note=Where the Member State of refund requests further additional information, it must without exception notify the applicant of its decision within eight months of receipt of the application.
}}
{{process steps
|process_step_num_id=9
|process_step_exit=Yes
|process_step_child=Yes
|process_step_previous_child_selector=8
|process_step_previous_child=8
|process_step_title=Payment of the approved amount by the Member State of refund to the account entered on the application form by the applicant undertaking
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=P45D
|process_step_duration_max=P255D
|process_step_description=If the application is approved in whole or in part, a favourable decision to refund will be drafted and issued, specifying whether full or partial payment is due). Refunds of the approved amount must be paid within 10 working days at the latest.
The applicant can access information regarding the issuance of a decision via their personalised myAADE account.
}}
{{process steps
|process_step_num_id=10
|process_step_exit=Yes
|process_step_child=Yes
|process_step_previous_child_selector=8
|process_step_previous_child=8
|process_step_title=Rejection of the applicant’s refund application by the Member State of refund
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=P1M
|process_step_duration_max=P8M
|process_step_description=A negative VAT refund decision will be drafted and issued. Notification of the decision to the Greek business undertaking will be done via the VAT refunds online application.
The applicant can access information regarding the issuance of a decision via their personalised myAADE account.
}}
{{process provision digital locations
|process_provision_digital_location_title=VAT refund applications to EU countries
|process_provision_digital_location_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee
}}
{{process useful links
|process_useful_link_title=Frequently asked questions
|process_useful_link_url=https://www.aade.gr/sites/default/files/2017-01/FAQs_epistrof_fpa_ee.pdf
}}
{{process useful links
|process_useful_link_title=User manual
|process_useful_link_url=https://www.aade.gr/sites/default/files/2016-12/VatRef_Manual_el.pdf
}}
{{process useful links
|process_useful_link_title=Contact
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
}}