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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 |
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| | |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_estimated_implementation_duration_min=P1M |
| | + | |process_estimated_implementation_duration_max=P8M |
| | |process_evidence_identification_type=Identification document, Identification with TAXISnet codes | | |process_evidence_identification_type=Identification document, Identification with TAXISnet codes |
| | |process_type=Outgoing | | |process_type=Outgoing |
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| | |process_usage=Other | | |process_usage=Other |
| | |process_output_type=Citizen information (software), Payment Document Production | | |process_output_type=Citizen information (software), Payment Document Production |
| − | |process_source=EU-GO (support), gov.gr, SDG
| |
| | |process_provided_to=Businesses | | |process_provided_to=Businesses |
| | |process_tax_type=Applications | | |process_tax_type=Applications |
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| | |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), gov.gr, SDG |
| | |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_estimated_implementation_duration=10368000 |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |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 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 |
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| | |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 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_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 |
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| | |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=The applicant’s details and their tax identification number are verified, and their application is validated. | | |process_step_description=The applicant’s details and their tax identification number are verified, and their application is validated. |
| | }} | | }} |
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| | |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 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_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_step_note=The applicant will receive an electronic receipt notification in their MyAADE personalised information account. |
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| | |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=Checks are carried out before the application is forwarded to the other Member State for potential rejection under the circumstances indicated below: | | |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); | | a) a check to identify any entries with the same application number (amending applications); |
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| | |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=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_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. |
| | }} | | }} |
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| | |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. |
| | }} | | }} |
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| | |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 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_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. | | 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. |
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| | |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=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. | | |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. | | The applicant can access information regarding the issuance of a decision via their personalised myAADE account. |
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| | |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 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. | | |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. | | The applicant can access information regarding the issuance of a decision via their personalised myAADE account. |
| − | }}
| |
| − | {{process provision digital locations
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| − | |process_provision_digital_location_title=VAT refund applications 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 |
