Difference between revisions of "ΔΔ: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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{{process
 
{{process
−
|process_uuid=34c3d569-7e8e-4b7c-b7f1-9a3a3ab08140
 
−
|process_id=486144
 
 
|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_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_alternative_titles=VAT refunds by EU countries, Get VAT refund from EU countries (for businesses)
 
|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.
 
|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
+
 
 +
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_is_private=No
 
|process_org_owner=73401
 
|process_org_owner=73401
 
|process_provision_org_owner_directory=749594
 
|process_provision_org_owner_directory=749594
 
|process_provision_org_group=8210
 
|process_provision_org_group=8210
−
|process_provision_org=73401
 
 
|process_provision_org_directory=DIRECTORATE FOR INDIRECT TAXATION
 
|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_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.  
−
|process_estimated_implementation_duration=10368000
+
 
−
|process_border_provision=Establishment
+
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_evidence_identification_type=Identification document, Identification with TAXISnet codes
+
|process_estimated_implementation_duration_min=P1M
 +
|process_estimated_implementation_duration_max=P8M
 +
|process_evidence_identification_type=Identification with TAXISnet codes, Identification document
 
|process_type=Outgoing
 
|process_type=Outgoing
 
|process_trigger=Applied for
 
|process_trigger=Applied for
 
|process_trigger_type=Application (digital)
 
|process_trigger_type=Application (digital)
 
|process_usage=Other
 
|process_usage=Other
−
|process_output_type=Citizen information (software), Payment Document Production
+
|process_output_type=Payment Document Production, Citizen information (software)
−
|process_source=EU-GO (support), gov.gr, SDG
 
 
|process_provided_to=Businesses
 
|process_provided_to=Businesses
 
|process_tax_type=Applications
 
|process_tax_type=Applications
 
|process_life_events=Value added tax (VAT)
 
|process_life_events=Value added tax (VAT)
 
|process_sdg_resource=Other
 
|process_sdg_resource=Other
−
|process_sdg_resource_other=Actions against rejection (in whole or in part) of a decision before the competent authorities of the Member State of refund (according to the formalities and within the time limits laid down for the exercise of the decision in the Member State in question)
+
|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_sdg_lack_of_response_rule=Tacit rejection
−
|process_sdg_notes=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_total_duration_steps_min=5920320
 
|process_total_duration_steps_min=5920320
 
|process_total_duration_steps_max=43425300
 
|process_total_duration_steps_max=43425300
Line 43: Line 41:
 
|process_evidence_step_total_number=0
 
|process_evidence_step_total_number=0
 
|process_evidence_step_digital_total_number=0
 
|process_evidence_step_digital_total_number=0
 +
|process_source=EU-GO (support)
 
|process_sdg_codes=L1
 
|process_sdg_codes=L1
 +
|process_govgr_codes=15208
 +
|process_govgr_full_info=15208
 
|process_application_type=Application
 
|process_application_type=Application
 
|process_application_submission_type=Submitted by the applicant (digital)
 
|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_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_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 conditions
 
{{process conditions
Line 53: Line 56:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Possession of passwords to enter software
 
|process_conditions_type=Possession of passwords to enter software
−
|process_conditions_name=1. The applicant must have TAXISnet codes.
+
|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_url=https://www.gov.gr/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet
 
}}
 
}}
Line 62: Line 65:
 
|process_conditions_name=The applicant (undertaking) must have incurred costs in the EU Member State to which the application is addressed.
 
|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:
 
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;
+
*a) be a person subject to payment of VAT in Greece;
−
b) must NOT:
+
*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 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
+
** 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
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|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Time limit
 
|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_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
Line 83: Line 88:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Tax
 
|process_conditions_type=Tax
−
|process_conditions_name=5. What is the minimum amount of refund that can be claimed?
+
|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 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.
 
EUR 50 or the equivalent in any national currency, if the refund period is a calendar year or the remainder of a calendar year.
Line 89: Line 94:
 
{{process evidences
 
{{process evidences
 
|process_evidence_num_id=1
 
|process_evidence_num_id=1
 +
|process_evidence_type=7259
 
|process_evidence_is_under_prerequisite=No
 
|process_evidence_is_under_prerequisite=No
 
|process_evidence_alternative=No
 
|process_evidence_alternative=No
Line 108: Line 114:
 
|process_rule_decision_year=2000
 
|process_rule_decision_year=2000
 
|process_rule_article=34
 
|process_rule_article=34
−
|process_rule_description=Ratification of the Value Added Tax Code
+
|process_rule_description=Ratification of the Value Added Tax Code.
 
|process_rule_gazette_doc_number=248
 
|process_rule_gazette_doc_number=248
 
|process_rule_gazette_doc_issue=Α
 
|process_rule_gazette_doc_issue=Α
Line 118: Line 124:
 
|process_rule_decision_year=2010
 
|process_rule_decision_year=2010
 
|process_rule_article=14
 
|process_rule_article=14
−
|process_rule_description=Reimbursement of value added tax to undertakings carrying out expenditure in another Member State from which they are established in accordance with the provisions of paragraphs 2 to 9 of Article 34 of the VAT Code (n. 2859/2000).
+
|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_number=99
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
Line 124: Line 130:
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_type=Rule
+
|process_rule_type=European Regulation
 
|process_rule_decision_number=904
 
|process_rule_decision_number=904
 
|process_rule_decision_year=2010
 
|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_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_rule_url=https://eur-lex.europa.eu/legal-content/EL/LSU/?uri=CELEX:32010R0904
 
}}
 
}}
Line 134: Line 140:
 
|process_rule_decision_number=2010/24/EU
 
|process_rule_decision_number=2010/24/EU
 
|process_rule_decision_year=2010
 
|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_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_rule_url=https://eur-lex.europa.eu/legal-content/EL/ALL/?uri=CELEX%3A32010L0024
 
}}
 
}}
Line 150: Line 156:
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Submission of the application
+
|process_step_title=Application
 
|process_step_official=Competent body
 
|process_step_official=Competent body
 
|process_step_implementation=Software action
 
|process_step_implementation=Software action
−
|process_step_duration_min=1800.0
+
|process_step_duration_min=PT30M
−
|process_step_duration_max=7200
+
|process_step_duration_max=PT2H
−
|process_step_description=Completion of the request for reimbursement of VAT by Greek company to K.E.M. through access to the VAT Refunds application of the ADI either through the company's personalised information or via the ADI overlink in the Business/Forum Services/Applicant's Return Request to EU countries.
+
|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_step_note=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee
 
}}
 
}}
Line 162: Line 168:
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Systematic Control of Applicability to Taxis
+
|process_step_title=System check of the application via TAXIS
 
|process_step_official=Competent body
 
|process_step_official=Competent body
 
|process_step_implementation=Software action
 
|process_step_implementation=Software action
−
|process_step_duration_min=60
+
|process_step_duration_min=PT1M
−
|process_step_duration_max=300
+
|process_step_duration_max=PT5M
−
|process_step_description=Identification of the applicant, verification of his VAT and verification of the validity of his application shall be carried out.
+
|process_step_description=The applicant’s details and their tax identification number are verified, and their application is validated.
 
}}
 
}}
 
{{process steps
 
{{process steps
Line 173: Line 179:
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Receipt of a return request from the competent authority
+
|process_step_title=Receipt of refund application by the competent department
 
|process_step_official=Competent Department
 
|process_step_official=Competent Department
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
−
|process_step_duration_min=86400
+
|process_step_duration_min=P1D
−
|process_step_duration_max=1296000
+
|process_step_duration_max=P15D
−
|process_step_description=The application for reimbursement of VAT paid by Greek company to EU-MM is received online through the TAXISnet electronic network by the Greek tax authority (Department of VAT returns to businesses within and outside the EU).
+
|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 shall receive an electronic receipt of the personalised information of MyADE.
+
|process_step_note=The applicant will receive an electronic receipt notification in their MyAADE personalised information account.
 
}}
 
}}
 
{{process steps
 
{{process steps
Line 185: Line 191:
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Checking for applications for reimbursement by the Head of Division
+
|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_official=Responsible Head of Department
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
−
|process_step_duration_min=60
+
|process_step_duration_min=PT1M
−
|process_step_duration_max=1800
+
|process_step_duration_max=PT30M
−
|process_step_description=A check shall be carried out to further the application to the other party or to reject it in the following cases: (a) check on any entries with the same application number (modification applications); (b) check whether the applicant is part of the normal VAT regime or not; (c) conversion of any foreign currency of the request into the euro (e.g. where applications are submitted to countries that have not yet entered monetaryly in the euro and consequently the requests of the Greek companies are submitted to the currency of the country concerned.
+
|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 steps
Line 198: Line 207:
 
|process_step_previous_child_selector=4
 
|process_step_previous_child_selector=4
 
|process_step_previous_child=4
 
|process_step_previous_child=4
−
|process_step_title=Adoption and dispatch of the request for reimbursement to the other Member States.
+
|process_step_title=Approval and forwarding of the refund application to the other Member State
 
|process_step_official=Responsible Head of Department
 
|process_step_official=Responsible Head of Department
 
|process_step_implementation=Software action
 
|process_step_implementation=Software action
−
|process_step_description=The application shall be transmitted (by electronic means) to the competent authorities of the country in which the expenditure has been incurred within 15 days of the date of its submission.
+
|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 steps
Line 209: Line 218:
 
|process_step_previous_child_selector=4
 
|process_step_previous_child_selector=4
 
|process_step_previous_child=4
 
|process_step_previous_child=4
−
|process_step_title=Refunds (rejection) of refund application
+
|process_step_title=Return (rejection) of the refund application
 
|process_step_official=Responsible Head of Department
 
|process_step_official=Responsible Head of Department
 
|process_step_implementation=Software action
 
|process_step_implementation=Software action
−
|process_step_duration_min=86400
+
|process_step_duration_min=P1D
−
|process_step_duration_max=1296000
+
|process_step_duration_max=P15D
−
|process_step_description=The application does not fulfil the conditions laid down in Directive 2008/9/EC and is therefore not transmitted to the Member State of refund.
+
|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 steps
Line 225: Line 234:
 
|process_step_official=Other
 
|process_step_official=Other
 
|process_step_implementation=Software action
 
|process_step_implementation=Software action
−
|process_step_duration_min=86400
+
|process_step_duration_min=P1D
−
|process_step_duration_max=1296000
+
|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_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.
 
}}
 
}}
Line 233: Line 242:
 
|process_step_exit=No
 
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
−
|process_step_title=Checking for the VAT refund application by the tax authority of the Member State of refund
+
|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_official=Other
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
−
|process_step_duration_min=2592000
+
|process_step_duration_min=P1M
−
|process_step_duration_max=20736000
+
|process_step_duration_max=P8M
−
|process_step_description=The competent authority of the Member State of refund shall have four (4) months from the date of receipt of the request to notify the applicant of its decision, i.e. to approve in whole or in part, or to reject the request, or to request additional information.
+
|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.
−
|process_step_note=Where the Member State of refund has requested further additional information, it shall in any event notify the applicant of its decision within eight (8) months of receipt of the request.
+
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 steps
Line 247: Line 257:
 
|process_step_previous_child_selector=8
 
|process_step_previous_child_selector=8
 
|process_step_previous_child=8
 
|process_step_previous_child=8
−
|process_step_title=Payment of an authorised amount by the Member State of refund to the account completed by the applicant
+
|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_official=Other
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
−
|process_step_duration_min=3888000.0
+
|process_step_duration_min=P45D
−
|process_step_duration_max=22032000.0
+
|process_step_duration_max=P255D
−
|process_step_description=Where the application is approved in whole or in part, a return decision (in whole or in part) shall be drawn up and issued; the amount approved shall be returned no later than 10 working days.
+
|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 steps
Line 260: Line 271:
 
|process_step_previous_child_selector=8
 
|process_step_previous_child_selector=8
 
|process_step_previous_child=8
 
|process_step_previous_child=8
−
|process_step_title=Rejection of the request for refund by the Member State of refund
+
|process_step_title=Rejection of the applicant’s refund application by the Member State of refund
 
|process_step_official=Other
 
|process_step_official=Other
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
−
|process_step_duration_min=2592000
+
|process_step_duration_min=P1M
−
|process_step_duration_max=20736000
+
|process_step_duration_max=P8M
−
|process_step_description=A rejection of a VAT return decision notified to the applicant through the application of VAT Refunds to the requesting Greek company is drafted and issued. The applicant can be informed of the decision by means of Personal Information to myADE.
+
|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=Request for reimbursement of VAT to EU countries
 
−
|process_provision_digital_location_url=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee
 
 
}}
 
}}
 
{{process useful links
 
{{process useful links
−
|process_useful_link_title=Frequently Asked Questions
+
|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_link_url=https://www.aade.gr/sites/default/files/2017-01/FAQs_epistrof_fpa_ee.pdf
 
}}
 
}}
 
{{process useful links
 
{{process useful links
−
|process_useful_link_title=Manual of use
+
|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_link_url=https://www.aade.gr/sites/default/files/2016-12/VatRef_Manual_el.pdf
 
}}
 
}}
 
{{process useful links
 
{{process useful links
−
|process_useful_link_title=Communication
+
|process_useful_link_title=Contact
 
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
 
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
 
}}
 
}}

Latest revision as of 08:38, 14 April 2025



34c3d569-7e8e-4b7c-b7f1-9a3a3ab08140 486144 Επιστροφή ΦΠΑ από χώρες της ΕΕ

At a glance

Points of service

DIRECTORATE FOR INDIRECT TAXATION, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

Number of required documents

1

Fees

Provided without cost

Estimated Time

1 to 8 months

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.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Authority/Public body’s Unit responsible for the institutional framework of the procedure

Service / organizational unit of a authority entity

DIRECTORATE FOR INDIRECT TAXATION

Provided to

Businesses

Related links

Notes

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.

Last update

14/04/2025

Application

Application Type

Application

Submission by:

Submitted by the applicant (digital)

Title

Αpplication for a refund of VAT to a Member State of the EU

Relevant link

https://www.aade.gr/epicheireseis/phorologikes-yperesies/phpa/aitese-epistrophes-phpa-pros-chores-tes-ee

What you will need

Means of authentication, identification and signature

Identification with TAXISnet codes, Identification document

    Print

    Requirements

      Fees

        Related

        Means of redress 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 concerning a lack of reply from the competent authority and the legal consequences for the use:

        Tacit rejection


        Output & Results

        Output

        Payment Document Production, Citizen information (software)

        Steps

          Digital steps

            Other information

            Alternative titles

            VAT refunds by EU countries, Get VAT refund from EU countries (for businesses)

            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)

            Languages supported

            Greek, English

            Legislation

              Categories

              Τype of procedure

              Applications

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Value added tax (VAT)

              Type

              Outgoing

              End of Process

              Ιndefinite

              L1


            • 1 Possession of passwords to enter software The applicant must have TAXISnet codes.

              Link https://www.gov.gr/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet

              No No

            • 2 Tax 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.

              No No

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

              No No

            • 4 Time limit 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.

              No No

            • 5 Tax 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.

              No No

            • 1 Scanned copies of supporting documents Tax certificate

              Scanned copies of supporting documents

              Relevant link: https://www.aade.gr/sites/default/files/2016-12/attachments el20101025.pdf

              Submission 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.

              Document submitted under requirements: No


              No 7259

            • European Directive 2008/9/EC 2008

              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 https://eur-lex.europa.eu/legal-content/EL/TXT/?uri=celex%3A32008L0009

            • Law 34 2859 2000 248 Α

              Description Ratification of the Value Added Tax Code.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20000100248

            • Ministerial Decision 14 ΠΟΛ. 1003 2010 99 Β

              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 https://www.et.gr/api/DownloadFeksApi/?fek pdf=20100200099

            • European Regulation 904 2010

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

              Legal references https://eur-lex.europa.eu/legal-content/EL/LSU/?uri=CELEX:32010R0904

            • European Directive 2010/24/EU 2010

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

              Legal references https://eur-lex.europa.eu/legal-content/EL/ALL/?uri=CELEX%3A32010L0024

            • Decision of an Independent Authority A.1208 2020 4398 Β

              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)’.

              ΑΔΑ Ω68Λ46ΜΠ3Ζ-ΨΔΓ

            • 1 Application

              Responsible for Implementation Competent body

              Μethod of Implementation Software action

              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.

              Notes https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/phoros-prostithemenes-axias-phpa/epistrophe-phpa-apo-khores-tes-ee

              No No


            • 2 System check of the application via TAXIS

              Responsible for Implementation Competent body

              Μethod of Implementation Software action

              Description The applicant’s details and their tax identification number are verified, and their application is validated.

              No No


            • 3 Receipt of refund application by the competent department

              Responsible for Implementation Competent Department

              Μethod of Implementation Manual Action

              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.

              Notes The applicant will receive an electronic receipt notification in their MyAADE personalised information account.

              No No


            • 4 The refund application will then be checked by the head of the competent department.

              Responsible for Implementation Responsible Head of Department

              Μethod of Implementation Manual Action

              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.

              No No


            • 5 Approval and forwarding of the refund application to the other Member State

              Responsible for Implementation Responsible Head of Department

              Μethod of Implementation Software action

              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.

              Yes No


            • 6 Return (rejection) of the refund application

              Responsible for Implementation Responsible Head of Department

              Μethod of Implementation Software action

              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.

              Yes Yes


            • 7 Receipt of the request for reimbursement by the competent tax authorities of the Member State of refund

              Responsible for Implementation Other

              Μethod of Implementation Software action

              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.

              Yes No


            • 8 Verification of the VAT refund application by the competent tax authority of the Member State of refund

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              Notes 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.

              No No


            • 9 Payment of the approved amount by the Member State of refund to the account entered on the application form by the applicant undertaking

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              Yes Yes


            • 10 Rejection of the applicant’s refund application by the Member State of refund

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              Yes Yes


            • Frequently asked questions


            • User manual


            • Contact
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Submission_of_an_application_for_refund_of_Value_Added_Tax_(VAT)_by_Greek_business_undertakings_to_Member_States_within_the_European_Union&oldid=71853"
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